Jerry Sun CV

Jerry Sun, Ph.D.
Professor, Accounting
jyksun@uwindsor.ca
519-253-3000 ext. 3122
Office: OB 445

Education 

  • Ph.D.  University of Auckland, New Zealand, Accounting, 2007.
  • M.S.  University of Waterloo, Canada, Accounting, 2004.
  • M.S.  Chinese University of Hong Kong, Accounting, 1999.
  • M.S.  Donghua University, China, Applied Mathematics, 1988.
  • B.A.  Fudan University, China, Mathematics, 1985.

Employment Experience 

  • Professor, Odette School of Business, University of Windsor (July, 2017 - Present)
  • Associate Professor, Odette School of Business, University of Windsor (July, 2012 - June, 2017)
  • Assistant Professor, Odette School of Business, University of Windsor (July, 2007 - June, 2012)
  • Research/Teaching Assistant (student), University of Auckland (July, 2004 - December, 2006), New Zealand.
  • Research/Teaching Assistant (student), University of Waterloo (September, 2001 - April, 2004), Waterloo, Canada.
  • Research/Teaching Assistant (student), Chinese University of Hong Kong (September, 1997 - December, 1999), Hong Kong.
  • Lecturer, Shanghai University of Finance and Economics (March, 1994 - July, 1997), China.
  • Auditor, BDO Binder (July, 1993 - February, 1994), Shanghai, China.
  • Lecturer, Shanghai Lixin University of Commerce - Department of Statistics (February, 1988 - June, 1993), Shanghai, China.

Honours and Awards 

  • 2018:  Best Paper Award, International Conference on Pacific Rim Management, 28th.  Nanchang, China – May.  Paper title: "Did the SEC administrative proceedings against Chinese authors affect audit quality?"
  • 2013:  OARE: Odette Award for Research Excellence, Odette School of Business.
  • 2012:  Odette New Researcher Award (ONRA), Odette School of Business, University of Windsor.
  • 2012:  Highly Commended Award Winner, Literati Network Awards for Excellence.
  • 2012:  Best Paper Award in Financial Accounting, AFAANZ.
  • 2010:  Odette New Researcher Award (ONRA), Odette School of Business, University of Windsor.
  • 2010:  Honourable Mention Award, Accounting Division, Administrative Sciences Association of Canada Annual Conference.

INTELLECTUAL CONTRIBUTIONS

Articles 

  • Liu, G., & Sun, J. (2024).  Independent legal directors' attitudes toward bank CEO stock option awards.   European Journal of Law and Economics, http://doi.org/10.1007/s10657-024-09807-x. [June]
  • Liu, G., & Sun, J. (2024).  The impact of institutional environment on auditor reporting: Evidence from China's anti-corruption campaign.   Journal of Accounting in Emerging Economies, http://doi.org/10.1108/JAEE-09-2023-0304. [May]
  • Pandher, G., & Sun, J. (2023).  Firm performance and effective mitigation of adverse Business scenarios.   Global Finance Journal, https://doi.org/10.1016/j.gfi.2023.100889. [August]
  • Lui, G. & Sun, J. (2022). The impact of COVID-19 pandemic on earnings management and the value relevance of earnings: US evidence.  Managerial Auditing Journal, 37 (7), http://doi.org/10.1108/MAJ-05-2021-3149. [February]
  • Wang, J. & Sun, J. (2021). The role of audit committees in social responsibility and environmental disclosures: Evidence from Chinese energy sector. International Journal of Disclosure and Governance, 19, 113-128, http://doi.org/10.1057/s41310-021-00131-3.
  • Liu, G. & Sun, J. (2021). The effect of firm-specific litigation risk on independent director conservatism.  Managerial Finance, http:doi.org/10.1108/MF-08-2020-0442.
  • Liu, G. & Sun, J. (2021). The effect of independent directors' financial expertise on the use of private information in setting bank CEO bonuses.  International Journal of Managerial Finance, http://doi.org/10.1108/IJMF-08-2020-0459.
  • Liu, G. & Sun, J. (2020). Independent directors' legal expertise, bank risk-taking and performance. Journal of Contemporary Accounting and Economics, 17 (1), http://doi.org/10.1016/j.jcae.2020.100240.
  • Liu, G. & Sun, J. (2019). Did the SEC administrative proceedings against Chinese auditors affect audit quality? Journal of International Accounting, Auditing and Taxation, 37, http://doi.org/10.1016/j.intaccaudtax.2019.100290.
  • Liu, G., & Sun, J. (2019).  Share price response to the SEC administrative proceedings against Chinese auditors.   Managerial Auditing Journal, http://doi.org/10.1108/MAJ-05-2018-1883.
  • Sun, Y., Cahan, S., & Xu, J. (2016).  Individual auditor conservatism after CSRC sanctions.   Journal of Business Ethics, 136 (1), 133-146, http://doi.org/10.1007/s10551-014-2514-z.
  • Sun, Y., & Liu, G. (2015).  Does analyst coverage constrain real earnings management?   Quarterly Review of Economics and Finance, The, 59, 131-140, http://doi.org/10.1016/j.qref.2015.03.009.
  • Sun, J., Lan, G., & Ma, Z. (2015).  Investment opportunity set, board independence, and firm performance: The impact of the Sarbanes-Oxley Act.   Managerial Finance, 40 (5), 454-468, http://doi.org/10.1108/MF-05-2013-0123.
  • Cahan, S., & Sun, J. (2015).  The effect of audit experience on audit fees and audit quality.   Journal of Accounting, Auditing and Finance, 30 (1), 78-100, http://doi.org/10.1177/0148558X14544503.
  • Liu, G., & Sun, J. (2015).  Did the mandatory adoption of IFRS affect the earnings quality of Canadian firms?   Accounting Perspectives, 14 (3), 250-275.
  • Sun, Y., Lan, G., & Liu, G. (2014).  Independent audit committee characteristics and real earnings management.   Managerial Auditing Journal, 29 (2), 153-172, http://doi.org/10.1108/MAJ-05-2013-0865.
  • Chan, A., Liu, G., & Sun, J. (2013).  Independent audit committee members' board tenure and audit fees.   Accounting and Finance, 53 (4), 1129-1147, http://doi.org/10.1111/j.1467-629X.2012.00490.x.
  • Sun, Y., & Liu, G. (2013).  Audit committees' oversight of bank risk-taking.   Journal of Banking & Finance, 40 (1), 376-387, http://doi.org/10.1016/j.jbankfin.2013.12.015.
  • Pathak, J., & Sun, J. (2013).  Does investor protection regime affect the effectiveness of outside directorship on the board? An empirical essay.   Journal of Multinational Financial Management, 23 (1), 19-33, http://doi.org/10.1016/j.mulfin.2012.10.004.
  • Sun, Y., & Cahan, S. (2012).  The economic determinants of compensation committee quality.   Managerial Finance, 38 (2), 188-205, http://doi.org/10.1108/03074351211193721.
  • Sun, Y., & Liu, G. (2012).  Auditor industry specialization, board governance, and earnings management.   Managerial Auditing Journal, 28 (1), 45-64, http://doi.org/10.1108/02689601311282498.
  • Sun, Y., Liu, G., & Lan, G. (2011).  Does female outside directorship on audit committees constrain earnings management?   Journal of Business Ethics, 99 (3), 369-382, http://doi.org/10.1007/s10551-010-0657-0.
  • Sun, Y. (2011).  The effect of analyst coverage on the informativeness of income smoothing.   International Journal of Accounting, The, 46 (3), 333-349, http://doi.org/10.1016/j.intacc.2011.07.005.
  • Sun, Y., & Liu, G. (2011).  The effect of analyst coverage on accounting conservatism.   Managerial Finance, 37 (1), 5-20, http://doi.org/10.1108/03074351111092111.
  • Sun, Y., & Liu, G. (2011).  Industry specialist auditors, outside directors, and financial analysts.   Journal of Accounting and Public Policy, 30 (4), 367-382, http://doi.org/10.1016/j.jaccpubpol.2010.10.002.
  • Sun, Y., & Liu, G. (2011).  Client-specific litigation risk and audit quality differentiation.   Managerial Auditing Journal, 26 (4), 300-316, http://doi.org/10.1108/02686901111124639.
  • Sun, Y., Cahan, S., & Emanuel, D. (2011).  How would the mandatory adoption of IFRS affect the earnings quality of U.S. firms? Evidence from cross-listed firms in the U.S.   Accounting Horizons, 25 (4), 837-860, http://doi.org/10.2308/acch-50049.
  • Sun, Y., & Liu, G. (2010).  Analysts' decision on initiating or discontinuing coverage and future firm performance.   Investment Management and Financial Innovations, 7 (3), 8-21.
  • Liu, G., & Sun, J. (2010).  Director tenure and independent audit committee effectiveness.   International Research Journal of Finance and Economics, 51, 176-189.
  • Liu, G., & Sun, J. (2010).  Ultimate ownership structure and corporate disclosure quality: Evidence from China,.   Managerial Finance, 36 (5), 452-467, http://doi.org/10.1108/03074351011039409.
  • Sun, Y. (2009).  Governance role of analyst coverage and investor protection.   Financial Analysts Journal, 65 (6), 52-64, http://doi.org/10.2469/faj.v65.n6.2.
  • Sun, Y., Cahan, S., & Emanuel, D. (2009).  Compensation committee governance quality, chief executive officer stock option grants, and future firm performance.   Journal of Banking & Finance, 33 (8), 1507-1519, http://doi.org/10.1016/j.jbankfin.2009.02.015.  
  • Cahan, S. F., Emanuel, D., & Sun, J. (2009).  The effect of earnings quality and country-level institutions on the value relevance of earnings.   Review of Quantitative Finance and Accounting, 33 (4), 371-391, http://doi.org/10.1007/s11156-009-0117-z.
  • Cahan, S. F., Emanuel, D., & Sun, J. (2009).  Are the reputations of the large accounting firms really international? Evidence from the Anderson-Enron affair.   Auditing: A Journal of Practice & Theory, 28 (2), 199-226, https://doi.org/10.2308/aud.2009.28.2.199. 
  • Sun, Y., & Liu, G. (2009).  The impact of the CSRC Regulation No. 12 -1996 on the credibility of Chinese IPO earnings forecasts.   Global Finance Journal, 20 (2), 165-179, http://doi.org/10.1016/j.gfj.2008.10.001.
  • Sun, Y., & Cahan, S. (2009).  The effect of compensation committee quality on the association between CEO cash compensation and accounting performance.   Corporate Governance (Oxford): an international review, 17 (2), 193-207, http://doi.org/10.1111/j.1467-8683.2008.00726.x.
  • Cahan, S., Liu, G., & Sun, J. (2008).  Investor protection, income smoothing, and earnings informativeness.   Journal of International Accounting Research, 7 (1), 1-24, http://doi.org/10.2308/jiar.2008.7.1.1.  
  • Webb, K., Cahan, S., & Sun, J. (2008).  The effect of globalization and legal environment on voluntary disclosure.   International Journal of Accounting, The, 43 (3), 219-245. 
  • Boritz, E., Kennedy, D., & Sun, J. (2007).  Predicting business failures in Canada.   Accounting Perspectives, 6 (2), 141-165.  

Conference Proceedings 

  • Sun, Y., Lan, G., & Liu, G. (2011).  Independent Audit Committee Characteristics and Real Earnings Management: Evidence after the Sarbanes-Oxley act.   Canadian Academic Accounting Association annual conference, Toronto.
  • Pathak, J., & Sun, J. (2010).  Does Investor Protection Regime Affect the Effectiveness of Outside Directorship on the Board? Evidences on International Harmonization of Corporate Governance Processes.   Proceedings of the American Accounting Association annual conference, Vol. 45, San Francisco.
  • Sun, Y., & Liu, G. (2010).  Auditor Industry Specialization, Board Governance, and Earnings Management.   International Conference of Pacific Rim Management and the 20th ACME annual meeting, Macau.
  • Sun, Y. (2010).  Auditor Industry Specialization and the Effectiveness of Board Governance.   Administrative Science Association of Canada 2010 annual conference, Regina.
  • Sun, Y., & Liu, G. (2009).  Ultimate Ownership Structure and Corporate Disclosure Quality: Chinese Evidence.   5th International Symposium on Chinese Accounting, Finance and Management, Beijing, China.
  • Sun, Y., & Liu, G. (2009).  Ultimate Ownership Structure and Corporate Disclosure Quality: Chinese Evidence.   American Accounting Association annual meeting, New York City.
  • Sun, Y., & Liu, G. (2009).  Does Auditor Industry Specialization Enhance the Effectiveness of Board Governance?   American Accounting Association annual meeting, New York City.
  • Sun, J., Lan, G., & Ma, Z. (2009).  Does SOX make economic sense? The impact of corporate governance and investment opportunities sets.   Administrative Sciences Association of Canada 2009 Annual conference, Niagara Falls, Canada.
  • Sun, Y. (2008).  The economic determinants of compensation committee quality.   American Accounting Association 2008 Annual meeting, Anaheim, CA.
  • Sun, J., Lan, G., & Ma, Z. (2008).  Investment Opportunity Set, Board Independence and Firm Performance: The Impact of the Sarbanes-Oxley Act.   Second World Business Ethics Forum, Hong Kong Baptist University School of Business, Hong Kong.
  • SUN, Y., & Liu, G. (2008).  The Impact of the CSRC Regulation No. 12-1996 on the Credibility of Chinese IPO Earnings Forecasts.   American Accounting Association 2008 Annual Meeting, Anaheim, CA.
  • Cahan, S., Liu, G., & Sun, J. (2007).  Investor Protection, Income Smoothing, and Earnings Informativeness.   American Accounting Association 2007 Annual Meeting.
  • Sun, Y. (2007).  CEO Stock Options, Future Earnings Performance, and Corporate Governance Quality of Compensation Committees.   American Accounting Association 2007 annual meeting, Chicago.
  • Cahan, S., Emanuel, D., & Sun, J. (2006).  Do Stock Prices Impound Accounting Information with Similar Precision across Countries?   American Accounting Association 2006 Annual meeting, Washington, DC.
  • Cahan, S., Emanuel, D., & Sun, J. (2005).  Shredded Reputation: Did Andersen's non-US Clients Suffer?   American Accounting Association 2005 meeting, San Francisco.

Presentations 

  • Sun, Y. (2019, May). The interaction between litigation risk and corporate governance.  International Conference on Social Science, 18th, Lisbon, Portugal.
  • Liu, G. & Sun, J. (2018, June). Did the SEC administrative proceedings against Chinese auditors affect audit quality?  International Conference on Pacific Rim Management, 28th, Nanchang, China.
  • Sun, Y. & Liu, G. (2017, June). Stock price response to SEC administrative proceedings.  International Symposium on Multinational Business Management, 9th, Nanjing, China.
  • Sun, Y. (2016). North American Accounting Research. Invited presentation at School of Economics & Management Research Workshop, Zhenjiang, China.
  • Sun, Y. (2016, May). Independent Directors' Financial Expertise and Bank CEO Compensation Structure.  2nd International Conference in Applied Theory, Macro and Empirical Finance, Thessaloniki, Greece.
  • Sun, Y. (2015, July). Stock price response to SEC administrative proceedings.  International Conference for Academic Disciplines, Prague, Czech Republic.
  • Sun, Y. (2014, June). The Impact of Analyst Coverage on Real Earnings Management.  International Conference for Academic Disciplines, Venice, Italy.
  • Sun, Y. & Cahan, S. (2013). Did the Mandatory Adoption of IFRS Affect the Earnings Quality of Canadian Firms?  Administrative Sciences Association of Canada annual conference, Calgary.
  • SUN, Y. & Cahan, S. (2012). The Effect of Audit Experience on Audit Fees and Audit quality.  American Accounting Association Annual Meeting, Washington DC.
  • Sun, Y., Chan, A., & Liu, G. (2011). Independent audit committee members’ board tenure and audit fees.  American Accounting Association Annual Meeting, Denver.
  • Sun, Y. & Cahan, S. (2011). How would the mandatory adoption of IFRS affect the earnings quality of U.S. firms? Evidence from cross-listed firms in the U.S.  American Accounting Association Annual Meeting, Denver.
  • Sun, Y., Lan, G., & Liu, G. (2011, August). Independent audit committee characteristics and real earnings management: Evidence after the Sarbanes-Oxley Act.  American Accounting Association Annual Meeting, Denver.
  • Sun, Y. (2011, July). Independent Audit Committee Characteristics and Real Earnings Management:  The 15th Financial Reporting and Business Communication Conference, Bristol, United Kingdom.
  • Sun, Y. (2007, August). Investor Protection, Income Smoothing, and Earnings Informativeness.  American Accounting Association Annual Meeting, Chicago.
  • Sun, Y. (2007, August). Compensation Committee Governance Quality, Chief Executive Stock Options Grants, and Future Firm Performance.  American Accounting Association Annual Meeting, Chicago.
  • Sun, Y. (2006, August). The Effect of Earnings Quality and Country-level Institutions on the Value Relevance of Earnings.  American Accounting Association Annual Meeting, Washington DC.
  • Sun, Y. (2004, May). Predicting Business Failures in Canada.  Canadian Academic Accounting Association Annual Meeting, Vancouver.
  • Sun, Y. (2003, May). Analyst Initiating or Discontinuing Coverage and Future Firm Performance.  Canadian Academic Accounting Association Annual Conference, Ottawa.

Grants (Competitive; Funded only) 

  • 2017: Sun, Y. Did the SEC enforcement of cross-border auditing oversight affect auditor conservatism? ($5,500), CPA Canada - CAAA Research Grant. .
  • 2015-2016: Sun, Y. Outside Directors Financial Expertise and Bank CEO Compensation Structure ($$4,434), HSSRG.
  • 2014: Sun, Y. Did the SEC Enforcement of Cross-border Auditing Oversight Affect Auditor Conservatism? ($2,500), Odette School of Business Research and Teaching Innovation Fund (RTIF).
  • 2014: Sun, Y. The Impact of Analyst Coverage on Real Earnings Management ($1,000), University of Windsor Academic Travel Fund (ADTF) grant. .
  • 2013-2014: Sun, Y. Audit Committee Quality, Efficient Earnings Management, and Risk Management ($5,000), HSSRG. 
  • 2011: Sun, Y. An Empirical Investigation of Compensation Committee Governance Quality ($22,162), SSHRC Standard Research Grant.
  • 2011: Sun, Y. Did the Mandatory Adoption of IFRS Affect the Earnings Quality of Canadian Firms? ($4,635), CICA/CAAA.
  • 2011: Sun, Y. Firm-Specific Litigation Risk and the Monitoring Effectiveness of Outside Directors ($3,000), Odette School of Business Research and Teaching Innovation Fund (RTIF).
  • 2010: Sun, Y. Industry specialist auditors, outsider directors, and financial analysts ($3,000), Odette School of Business Research and Teaching Innovation Fund (RTIF).  
  • 2010: Sun, Y. & Pathak, J., Investor Protection Regime and the Mechanism of Corporate Governance: An International Study ($11,500), SSHRC Standard Research Grants.
  • 2009: Sun, Y. The Effect of Investor Protection on Corporate Governance of Board of Directors ($3,000), Odette School of Business Research and Teaching Innovation Fund (RTIF).