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Liang Tan

Assistant Professor
faculty member
3114 Pamplin
880 West Campus Drive
Blacksburg, VA 24061


Ph.D. Northwestern University


Debt Contracting; Disclosure; Corporate Governance

Selected Publications

Third-party Consequences of Changes in Managerial Fiduciary Duties: the Case of Auditors’ Going Concern Opinions”, with Santhosh Ramalingegowda and Yong Yu. Management Science, forthcoming.

Contracting and Reporting Conservatism around a Change in Fiduciary Duties”, with Daniel Bens, Sterling Huang, and Wan Wongsunwai. Contemporary Accounting Research, Winter 2020, 37 (4): 2472-2500.

 “Non-GAAP Reporting following Debt Covenant Violations”, with Theodore Christensen, Hang Pei, and Spencer Pierce. Review of Accounting Studies, June 2019, 24 (2): 629-664.

 “Further Evidence on Consequences of Debt Covenant Violations”, with Yu Gao and Mozaffar Khan. Contemporary Accounting Research, Fall 2017, 34 (3): 1489-1521.

 “Institutional Ownership and Corporate Tax Avoidance: New Evidence”, with Mozaffar Khan and Suraj Srinivasan. The Accounting Review, March 2017, 92 (2): 101-122.

Labor Unemployment Concern and Corporate Discretionary Disclosure”, with Yuan Ji. Journal of Business Finance & Accounting, October/November 2016, 43 (9-10): 1244-1279.

Creditor Control Rights, State of Nature Verification, and Financial Reporting Conservatism”, Journal of Accounting and Economics, February 2013, 55 (1): 1–22.


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 Economicsthe Accounting ReviewContemporary 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.