Alfred Liu

Position: Assistant Professor
Office: (518) 956-8355
Email: zliu3@albany.edu
Website: Personal Website
Curriculum Vitae

Professor Liu has taught financial and managerial accounting. He currently teaches advanced financial accounting and conducts research on Credit rating and accounting information in risk assessment, analyst forecast and valuation, management disclosure, and information technology. He has published in the Journal of Financial Economics, Journal of Corporate Finance, Accounting Horizons, Journal of Accounting, Auditing & Finance, and Decision Support Systems.


Educational Background

Ph.D., Accounting, University of California at Irvine

M.S., B.S., Accounting, Tsinghua University


Positions Held

Assistant Professor of Accounting, University at Albany, 2012 – present

Assistant Professor of Accounting, University of Connecticut, 2006 – 2012


Recent Publications

Caplan, D. H., Dutta, S., & Liu, A. Z. (2018). Are material weaknesses in internal controls associated with poor M&A decisions? Evidence from goodwill impairment. Auditing: A Journal of Practice and Theory, 37(4), 49-74.

Liu, A. Z., Subramanyam, K. R., Zhang, J., & Shi, C. (2018). Do firms manage earnings to influence credit ratings? Evidence from negative credit watch resolutions. The Accounting Review, 93(3), 267-298.

Liu, A. Z., & Schneible, R. (2017). Analysts’ experience and interpretation of discretionary accruals in predicting future earnings. Advances in Accounting, 38, 88-98.

Liu, A. Z., & Sun, L. (2017). Revisiting long-run stock underperformance after rating downgrades: The informativeness of credit watch placement on post-downgrade recovery. Journal of Accounting, Auditing & Finance, 32(2), 271–299.


Courses Taught

BACC 514 Theory of Financial Accounting III

BACC 411 Financial Accounting Theory III

BACC 680 Research Seminar in Accounting