Open gallery

Yin Liu, PHD

Associate Professor; Director, Master of Science in Accounting: (585) 395-5056
yliu@brockport.edu
Office: Hartwell Hall 106D

Education

PhD, University of Massachusetts Lowell
MAcc, Southern Illinois University Carbondale
BBA, Jilin University

Research Interests

Corporate Investment
Executive Compensation
Auditing Firms
Financial Reporting Quality
Managerial Gender Issue

Teaching Interests

Auditing
Intermediate Accounting
Accounting for Not-for-Profit Entities
Managerial Accounting

Honors College Faculty Mentorship Award, 2024.
Finalist of Brockport Presidential Teaching Excellence Award, 2019-2023
SOBAM Faculty Publication Award, 2020-2022
Brockport Discretionary Salary Increase (DSI), AY 2018-2024
Nominee of Brockport Roland Fontaine Award for Student-Faculty Engagement, 2018-2019 and 2020-2025
Brockport Discretionary Salary Awards (DSA), AY 2017-2018
Best Paper by a Ph.D. Student Award, AAA Northeast Region Meeting, 2016

Choi, H., Karim, K., Liu, Y. (2025). “Tournament Incentives, Corporate Overinvestment, and Economic Consequences “, International Review of Financial Analysis, forthcoming.
Liu, Y., Neely, P., and Karim, K. (2022). “The Impact of CFO Gender on Corporate Overinvestment” , Advances in Accounting, 57, 100599.
Liu, Y., Gan, H., and Karim, K. (2021) “The Effectiveness of Chief Financial Officer Board Membership in Improving Corporate Investment Efficiency”, Review of Quantitative Finance and Accounting, 57, 487-521.
Liu, Y., Gan, H., and Karim, K. (2020). “Corporate Risk-Taking after Adoption of Compensation Clawback Provisions”, Review of Quantitative Finance and Accounting, 54(2), 617-649.
Liu, Y., Gan, H., and Karim, K. (2018). “The Effectiveness of Clawback Adoptions in Mitigating Over-investments – Does Board Governance Play a Role?” Advances in Accounting, 40, 61-75.
Liu, Y., Kim, T., and Karim, K. (2016). “Is Classified Board the Weak Corporate Governance? Evidence from Financial Restatements”, Advances in Quantitative Analysis of Finance and Accounting, 14, 141-169.

Peer Reviewed

He, LR., Liu, Y., and Karim, K., “Corporate Cybersecurity Governance: Does the Background of Audit Committee Members and CEOs Matter?”, AAA Annual Meeting, Washington, D.C., August 2024.
He, LR., Liu, Y., and Karim, K., “The Impact of COVID-19 on CEO Turnover: Are Female CEOs More Vulnerable”, AAA Annual Meeting, Denver, CO, August 2023.
Liu, Y., Karim, K., and H. Choi. “Tournament Incentives and Corporate Overinvestment”, AAA Spark: Meeting of the Regions, Virtual, May 2021.
Liu, Y., Neely, P., and Karim, K. “The Impact of CFO Gender on Corporate Overinvestment”, AAA Annual Meeting, Virtual, August 2020.
Liu, Y., Neely, P., and Karim, K. “The Impact of CFO Gender on Corporate Overinvestment”, AAA Spark: Meeting of the Regions, Virtual, June 2020.
Liu, Y., Gan, H., and Karim, K., “The Effectiveness of Chief Financial Officer Board Membership in Mitigating Over-investments”, AAA Annual Meeting, San Francisco, CA, August 2019.
Liu, Y., Gan, H., and Karim, K., “Corporate Risk-Taking after Adoption of Compensation Clawback Provisions”, AAA Northeast Region Meeting, Greenwich, CT, October 2018.
Liu, Y., Gan, H., and Karim, K., “Does Investment Efficiency Improve After the Adoption of Compensation Clawback Provisions?”, AAA Annual Meeting, San Diego, CA, August 2017.
Liu, Y., Gan, H., and Karim, K., “Does Investment Efficiency Improve After the Adoption of Compensation Clawback Provisions?”, AAA Northeast Region Meeting, Boston, MA, October 2016.
Liu, Y., Gan, H., and Karim, K., “Corporte Risk-Taking after Adoption of Compensation Clawback Provisions”, AAA Annual Meeting, New York, NY, August 2016.
Liu, Y., Gan, H., and Karim, K., “Corporte Risk-Taking after Adoption of Compensation Clawback Provisions”, AAA Southeast Region Meeting, Atlanta, GA, April 2016.
Liu, Y., Kim, T., and Karim, K., “Is Classified Board the Weak Corporate Governance? Evidence from Financial Restatements”, AAA Northeast Region Meeting, Providence, RI, October 2015.

Non-Peer Reviewed

Slusarenco, T., Liu, Y., and Singh, S., “Clawback Provisions after Ten Years: A Literature Review”, National Conference on Undergraduate Research, Bozeman, MT, March 2020. (2020 NCUR was canceled for the in-person presentation because of COVID-19 pandemic)
Zeng, Z., Liu, Y., Neely, P., and Karim, K., “Firms’ Operating Losses and Accounting Conservatism”, National Conference on Undergraduate Research, Kennesaw, GA, April 2019.

Directed Honors Senior Thesis

Danielak, R., “Forensic Accounting vs. Financial Exploitation of Older Adults”, May 2024.
Choate, A., “An Analysis of Sub-prime Mortgage Crisis”, May 2023.
White, H., “Top Executive Gender Diversity in Accounting and Finance Research: A Review”, May 2021.

Open gallery

Yin Liu, PHD

Education

Research Interests

Teaching Interests

Awards/Recognitions

Recent Publications

Presentations

Directed Honors Senior Thesis