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Dr. Huey-Lian Sun

Dr. Huey-Lian Sun

Professor, Accounting

Office: GSBM 520
Phone: 443-885-3971



Ph.D.  University of Houston, Houston, Texas, Accounting

M.S.  University of Houston, Houston, Texas, Accounting

M.B.A.  Washington State University, Washington State, Finance

B.A.  National Taiwan University, Taiwan, Banking 

Dr. Huey-Lian Sun is a Professor of Accounting in the School of Business and Management, Morgan State University, Baltimore, Maryland. She is a certified CPA and CMA. Her research interest is on issues related to financial reporting. She has published papers in academic journals including Financial Management, Journal of Business Finance and Accounting, The International Journal of Accounting, Global Finance Journal, Financial Review, Journal of Business Ethics, Quarterly Journal of Business and Economics, Review of Accounting & Finance, Journal of Information System etc.

Research Interests:

Market-based accounting research Issues in Financial Reporting


  • Schrader, C., & Sun, H. (in press, 2019).  How does the type of equity compensation of audit committee affect audit fees?   Advances in Accounting.
  • Cong, Y., Omar, A., & Sun, H. (in press, 2019).  Does IT Outsourcing Affect the Accuracy and Speed of Financial Disclosures? - Evidence from Preparer-Side XBRL Filing Decisions. Journal of Information Systems.
  • Chang, J., & Sun, H. (2016).  Reputation and regulation effects on director turnover and change of directorships. Review of Accounting and Finance, 15 (3), 274-293.
  • Williams, J. L., & Sun, H. (2015).  An Examination of Industry Leadership Reputation and Meeting or Beating of Analysts' Expectations. Journal of Accounting and Finance, 15 (2), 38-50.
  • Chang, J., & Sun, H. (2014).  Director Turnover and Loss of Directorships: A Study of Option Backdating Firms in the Post-SOX Era. Journal of Accounting and Finance, 14 (6), 201-208.
  • Chi, Y., & Sun, H. (2014).  Reoccurrence of Financial Restatements: The Effect of Auditor Change, Management Turnover, and Improvement of Internal Control. Journal of Accounting and Finance, 14 (2), 28-44.
  • Chang, J., Luo, M., & Sun, H. (2013).  The impact of independent and overlapping board structures on CEO compensation, pay-performance sensitivity and accruals management. Quarterly Journal of Finance and Accounting, 50 (2).
  • Williams, J. L., & Sun, H. (2011).  The impact of regulation on firms' ability to habitually meet or beat analysts' expectations. Research in Accounting Regulation, 23, 188-192.
  • Arya, A., Sun, H., Chang, J., & Finney, S. G. (2011).  Instructor's Manual - Stock Option Backdating at Converse Technology: Ethical, Regulatory, and Governance Issues.   Journal of International Academy for Case Studies, 17 (2), 49-58.
  • Arya, A., Sun, H., Chang, J., & Finney, S. G. (2011).  Stock Option Backdating at Comverse Technology: Ethical, Regulatory, and Governance Issues. Journal of International Academy for Case Studies, 17 (1), 55-64.
  • Chang, J., & Sun, H. (2010).  Does the disclosure of corporate governance structures affect firms' earnings quality? Review of Accounting and Finance, 9 (3), 212-243.
  • Chang, J., & Sun, H. (2009).  Cross-listed Foreign Firms' Earnings Informativeness, Earnings Management and Disclosures of Corporate Governance under SOX. The International Journal of Accounting, 44 (1), 1-32.
  • Ma, Y., Sun, H., & Tang, A. P. (2009).  Do Insiders Have Inside Tracks: An Examination of Wall Street Journal's Inside Track Columns? International Review of Economics and Finance, 18, 520-530.
  • Chang, J., & Sun, H. (2008).  Where Are the Accounting Professors? Journal of College Teaching and Learning, 5 (1), 47-51.
  • Sun, H. (2007).  Does Audit Committee Independence Improve Information Content of Earnings under the Sarbanes-Oxley Act? Corporate Ownership & Control.
  • Arya, A., & Sun, H. (2004).  Stock Option repricing: Heads I Win, Tails You Lose. Journal of Business Ethics, 50 (4), 297-312.
  • Arya, A. (2004).  Impact of Deregulation on CEO Compensation: The Case of Electric Utilities.  American Business Review, 22 (1), 27-33.
  • Kadapakkam, P., Sun, H., & Tang, A. P. (2004).  Operating Performance and Stock Returns of Firms Calling Convertible Preferred Stock. Journal of Business Finance & Accounting, 31(9&10), 1559-1576.
  • Ma, Y., Sun, H., & Tang, A. P. (2004).  The Valuation Effect of Government's Merger Challenges: Evidence from a Regulated Industry. Quarterly Journal of Business and Economics, 3-20.
  • Ma, Y., Sun, H., & Tang, A. P. (2003).  The Stock Return Effect of Political risk Event on Foreign Joint Ventures: Evidence from the Tiananmen Square Incident. Global Finance Journal, 49-64.
  • Bae, G. S., Jeong, J., Sun, H., & Tang, A. P. (2002).  Stock Returns and Operating Performance of Securities Issuers. Journal of Financial Research, 337-352.
  • Ma, Y., & Sun, H. (2000).  Insider Trading Around Stock Split Announcements. Journal of Applied Business Research, 13-25.
  • Sun, H., & Tang, A. (2000).  The Sources of Railroad Merger Gains: Evidence from Stock Price Reaction and Operating Performance. Transportation Journal, 14-26.
  • McKinley, W., Schick, A. G., Sun, H., & Tang, A. P. (1999).  The Financial Environment of Layoffs: An Exploratory Study. Journal of Strategic Management, 1, 121-145.
  • Ma, Y., & Sun, H. (1998).  Where Should the Line Be Drawn on Insider Trading Ethics? Journal of Business Ethics, 17 (1), 67-75.
  • Sun, H., Sun, H., & Tang, A. P. (1998).  The Intra-Industry Effect of Layoff Announcements. American Business Review (XVI), 68-76.
  • Sun, H., & Tang, A. P. (1997).  Layoff Decisions: Earnings Performance, Stock Returns and the Informational Content of Palmon, Oded, their Announcements. Financial Management, 3, 54-68.
  • Sun, H. (1995).  Investment Opportunities, Information Asymmetry and the Evaluation Effect of Debt Announcements. American Business Review, 13 (1), 39-49.
  • Sun, H. (1994).  The Relationship Between the Valuation Effect of Equity Financing and Firm-Specific Characteristics. Journal of Economics and Finance, 18 (1), 55-66.
  • Palmon, O., Sun, H., & Tang, A. P. (1994).  The Impact of Publications of Analysts' Recommendations on Returns and Trading Volume. Financial Review, 29, 395-417.