- Curling Faculty Fellow
Ph.D. Northwestern University, The Kellogg School of Management
Debt Contracting; Disclosure; Corporate Governance
Tan, L., Ramalingegowda, S. & Yu, Y. 2022. Third-party consequences of changes in managerial fiduciary duties: the case of auditors’ going concern opinions. Management Science, 68 (2): 1556-1572
Bens, D., Huang, S., Tan, L. & Wongsunwai, W. 2020. Contracting and reporting conservatism around a change in fiduciary duties. Contemporary Accounting Research, 37 (4): 2472-2500.
Christensen, T., Pei, H., Pierce, S. & Tan, L. 2019. Non-GAAP reporting following debt covenant violations. Review of Accounting Studies, 24 (2): 629-664.
Gao, Y., Khan, M. & Tan, L. 2017. Further evidence on consequences of debt covenant violations. Contemporary Accounting Research, 34 (3): 1489-1521.
Khan, M., Srinivasan, S., & Tan, L. 2017. Institutional ownership and corporate tax avoidance: new evidence. The Accounting Review, 92 (2): 101-122.
Tan, L. (2013). Creditor control rights, state of nature verification, and financial reporting conservatism. Journal of Accounting and Economics, 55 (1): 1–22. (Lead Article)
Dr. Liang Tan joined the Pamplin College of Business in the Fall of 2019. He received his Ph.D. in. accounting information and management from Kellogg School of Management at Northwestern University.
Dr. Tan's research interests span financial accounting, tax and auditing. Recent topics he has examined include, for example, debt covenant violations, institutional investors, tax avoidance, and audit quality. His research has been published in top-tier accounting journals such as the Journal of Accounting and Economics, the Accounting Review, Contemporary Accounting Research and Review of Accounting Studies.
Dr. Tan was formerly an assistant professor of accountancy at George Washington University, where he taught managerial accounting.
Before embarking on his graduate studies, Dr. Tan was a certified public accountant in China and worked as a senior auditor at PricewaterhouseCoopers in Beijing.