FULL TIME FACULTY
  • Zhang, Limin
  • Title: Professor
  • Tel:86-10-51688649
  • E-mail: zhanglm@bjtu.edu.cn
  • Department: Tourism Management
Education Background

Bachelor:1977-02-1979-07,public Finance,Tianjin University of Finance and Economics

Master:1979-09-1982-07,Economic Analysis,Tianjin University of Finance and Economics

Ph.D.:1988-09-1992-02,Accounting,Tianjin University of Finance and Economics

Work Experience(Including Academic Visiting)

1.2012-01-01,2012-06-01,University of California, Irvine,Visiting Scholar

2.2009-05-01,Beijing Jiaotong University,Professor

3.1998-10-01,2009-04-01,Sun yat-sen university,Professor

4.1982-09-01,1998-09-01,Tianjin University of Finance and Economics,Professor

Research Interests

Auditing, Government Auditing

Research Project
1. Academic Research

1. (CO-PI)Research on High speed Rail opening Factor flow and Corporate Investment behavior.,National Natural Science Foundation of China General Program,CO-PI:Cheng, X.(2019-01-01 - 2022-12-31).

2. (CO-PI)Research on risk management system of accounting firms,Other,CO-PI:Li, Y.(2018-08-01 - 2019-12-31).

3. (CO-PI)Research on influence mechanism of macro economic fluctuation on audit pricing decision—Analysis of audit supply and audit demand,Basic Scientific Research Operating Expenses,CO-PI:Peng, W.(2017-01-01 - 2018-12-31).

4. (CO-PI)Research on the function orientation and operation mode of the institute of certified public accountants under the market environment,Other,CO-PI:Li, Y.(2016-08-01 - 2018-12-31).

5. (CO-PI)Research on the correlation between earnings management and Corporate Internal Control from the perspective of CSR,Basic Scientific Research Operating Expenses,CO-PI:Peng, W.(2016-03-24 - 2017-03-26).

6. (CO-PI)Research on the influence mechanism of market-oriented environment on enterprise innovation investment efficiency: Macro and micro perspective,National Natural Science Foundation of China General Program,CO-PI:Cheng, X.(2016-01-01 - 2019-12-31).

7. (PI)Research on the influence mechanism of audit opinion of going concern on resource allocation efficiency of capital market,National Social Science Foundation of China General Program,PI:Zhang, L.(2015-07-01 - 2022-04-08).

8. (PI)National audit is the cornerstone and important guarantee of national governance,Other Departments,PI:Zhang, L.(2015-06-01 - 2017-04-30).

9. (CO-PI)The economic consequences of disclosure of internal control defects: Earnings quality, equity value and capital cost,National Natural Science Foundation of China General Program,CO-PI:Cheng, X.(2013-10-01 - 2016-12-31).

2. Consulting Research

1. (PI)Sub-topic one of Overseas Business Audit of State-Owned Enterprises—Research on the basic theory of overseas business audit of state-owned enterprises,Social Science Commercially Funded Project,PI:Zhang, L.(2016-02-01 - 2019-12-31).

2. (PI)The new third board market mechanism and audit system arrangement,Social Science Commercially Funded Project,PI:Zhang, L.(2015-06-30 - 2017-06-30).

Honors and Awards

1.2016-09-01,Excellent Lecturer of Beijing Jiaotong University

Teaching Courses

Undergraduate

Auditing

Comprehensive audit practice

Postgraduate

Auditing Theory and Frontier Research

Business Analysis and Computer Audit Technology

Auditing theory and practice

Special Topics Research on Management Accounting★

Special Topics Research on Audit Theory

Topics on Frontiers of Management Accounting Research

Government department and non-profit organization audit

Research on auditing standards

Modern auditing techniques and methods

Advanced audit theory and audit standards

Topics on Frontiers of Audit Theory Research

Advanced audit theory and practice

Internal Audit

Publications
1. Peer Reviewed Journals

1. Peng, W.,Zhang, L., & Zhong, K.(2020).Internationalization of accounting firms andaudit fees,Auditing Research.

2. Peng, W.,Zhang, L., Zhong, K., & Li, L.(2019).Research on effectiveness of supervision queries: Based on auditor behavior perspective,Journal of Management Science.

3. Cui, W.,& Zhang, L.(2019).National audit and public participation: The mediating effect of government information disclosure,Journal of Audit & Economics.

4. Zhang, L.,& Zhang, L.(2019).Does audit opinion purchase behavior exist in internal audit?—Empirical evidence from internal control audit from Chinese listed companies,Economic Survey.

5. Zhang, L.,Peng, W., & Zhong, K.(2018).Does Shanghai-Hong Kong Stock Connect enhance audit independence? Analysis based on audit opinion of continuous operation,Journal of Audit & Economics.

6. Zhang, L.,Peng, W., & Zhong, K.(2018).Macroeconomic and audit pricing: Demand-driven or supply-led?,Accounting Research.

7. Zhang, L.,Huang, L., & Yang, X.(2017).Internal audit of overseas business of state-owned enterprise groups: Value perception and work effect evaluation of overseas institutions,Journal of Beijing Jiaotong University (Social Sciences Edition).

8. Huang, L.,Zhang, L., & Yang, X.(2017).The present situation and effect of internal audit in overseas business of state-owned enterprise groups—Based on the questionnaire survey of China electric power construction group,Finance and Accounting Monthly.

9. Shen, C.,& Zhang, L.(2017).Audit quality and financing efficiency of neeQ enterprises: Analysis from reputation perspective,Journal of Beijing Jiaotong University (Social Sciences Edition).

10. Huang, L.,& Zhang, L.(2017).Optimization of supply-side governance of certified public accountants: Construction of theoretical framework—Based on internal governance of accounting firms,The Chinese Certified Public Accountant.

11. Zhang, L.,& Li, Y.(2017).Going-concern opinions, corporate governance and firm value: Evidence based on financial distressed companies,Journal of Audit & Economics.

12. Peng, W.,Zhang, L. & Zhong, K.(2017).Can auditor professional competence improve reliability of social responsibility information?—Analysis based on debt financing cost perspective,Business Management Journal.

13. Zhang, L.,Xing, C., & Li, Y.(2017).Going concern opinions, management confidence and investment efficiency,Auditing Research.

14. Li, Y.,Zhang, L., & Xing, C.(2017).Influencing factors, information content and economic consequences of continuing business audit opinions: A research review,Journal of Beijing Jiaotong University (Social Sciences Edition).

15. Li, Y.,Zhang, L., & Xing, C.(2016).Institutional investors, continuing business audit opinions and financing constraints—Based on the evidence of non-state-owned enterprises,Journal of Zhongnan University of Economics and Law.

16. Huang, L.,& Zhang, L.(2016).Specific system design of internal governance mechanism of accounting firms: A literature review,The Chinese Certified Public Accountant.

17. Xing, C.,Zhang, L., & Li, Y.(2016).Political connection, internal control and over-investment: Based on an empirical study on private-owned listed firms in China,Scientific Decision Making.

18. Peng, W.,& Zhang, L.(2016).Research on the information content of third party authentication in debt contract—Empirical evidence based on corporate social responsibility score and audit opinion,Seeker.

19. Yang, X.,Zhang, L., & Huang, L.(2016).Analysis on the establishment of internal audit system for overseas business of state-owned enterprises,China Audit.

20. Zheng, W.,Zhang, L., & Yang, L.(2016).An analysis of the data audit mode under the environment of big data,Auditing Research.

21. Xing, C.,Zhang, L., & Wen, J.(2016).A study on the market response to the audit opinion of continuous operation,Journal of Beijing Jiaotong University (Social Sciences Edition).

22. Cui, W.,& Zhang, L.(2016).On state audit as the cornerstone and important safeguard of national governance,Contemporary Finance & Economics.

23. Xu, Z.,& Zhang, L.(2016).Research on the function mechanism of auditors reputation—From the perspective of audit demand,Journal of Beijing Jiaotong University (Social Sciences Edition).

24. Xu, Z.,& Zhang, L.(2016).The training effect of the accounting industry leader,Journal of Central University of Finance & Economics.

25. Zhang, L.,Xing, C., & Li, Y.(2015).The influence of institutional ownership on the market reaction to going-concern audit opinion: Based on Chinas A-share market from 2007 to 2014,Journal of Nanjing Audit University.

26. Cui, W.,& Zhang, L.(2015).The function of state audit in promoting the official and people co-governance,Journal of Beijing Jiaotong University (Social Sciences Edition).

27. Zhang, L.,Xing, C., & Wen, J.(2015).Political connection, government audit quality and enterprise performance of state owned enterprises: An empirical study based on Chinas A-share market,Journal of Audit & Economics.

28. Li, Y.,& Zhang, L.(2015).An empirical analysis of the effect of national audit on improving national governance—Empirical evidence based on provincial panel data,Finance and Accounting Monthly (Theory Edition).

29. Li, H.,Zhang, L., & Tang, S.(2015).Can media supervision affect foundation performance?—Preliminary empirical evidence from China,Auditing Research.

2. Textbook

1. Zhang, L.Gao, Y., & Wan, L.,Theory and Practice of Audit (3rd Edition),Tsinghua University Press & Beijing Jiaotong University Press,2017-09.

3. Published Cases

1. Zhang, L.,Analysis of the Audit quality improvement mechanism from the IPO audit failure case of Tonghai High Tech Co., Ltd. - from the perspective of stakeholders,China Professional-degree Case Center,,2017-01.

4. Other publications
Newspapers

1. Gu, X., Zhou, S., & Xie, J.. .

Meeting Presentations

1. Gu, X., Zhou, S., & Xie, J.. .

Teaching Development Articles

1. Gu, X., Zhou, S., & Xie, J.. .

Others

1. Gu, X., Zhou, S., & Xie, J.. .