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Visiting Associate Professor
Limei Che
Ph.D., BI Norwegian Business School - Department of Financial Economics
Research Interests: Accounting, auditing and finance
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0755-26034885
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limei.che@phbs.pku.edu.cn
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Office:Rm 705, PHBS Building
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CV
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Biography
Academic positions
2019. 08 – present Assistant Professor, Peking University HSBC Business School (PHBS)
2016. 01- 2019. 07 Associate Professor, School of Business, University of South-Eastern
Norway
2016. 01 – 2019. 07 Guest researcher, Department of Accounting, Auditing and Business
Analytics, BI Norwegian Business School
2013. 01 – 2015. 12 Assistant Professor, Department of Accounting, Auditing and Business
Analytics, BI Norwegian Business School
 
Education
PhD  BI Norwegian Business School - Department of Financial Economics 2011
Visiting Scholar at Haas School of Business, University of California Berkeley 2008-2009
MSc.  BI Norwegian Business School - Department of Financial Economics(with Honors) 2003
Bachelor  China Agricultural University (Excellent undergraduate student) 1998
 
Other work experience
2011-2012
Senior Performance Analyst, Storebrand Asset Management, Oslo,Norway
2003-2005
Business Planner / Marketing Manager, Beep Science, Oslo, Norway
1998-2001
Beijing Municipal Environmental Protection Bureau, Beijing, China
Research Publications in peer-reviewed journals
[11] Cahan, S., L. Che, W. R. Knechel, and T. Svanström. Do Audit Teams Affect Audit
Production and Quality? Evidence from Audit Teams’ Industry Knowledge. Contemporary
Accounting Research, forthcoming.
[10] Che, L., E.R., Myllymäki and T. Svanström. 2022. Auditors’ self-assessment of
engagement quality and the role of stakeholder priority. Accounting Business Research.
https://doi.org/10.1080/00014788.2021.2001638[9] Che, L., J.C. Langli, and T. Svanström. 2021. Are audit partners’ compensation and audit quality related to their consulting revenues? Journal of Accounting and Public Policy.Vol. 40(6).
https://www.sciencedirect.com/science/article/pii/S027842542100079X?dgcid=author
[8] Che, L., Hope, O.K., and Langli, J.C. 2020. How Big-4 Firms Improve Audit
Quality, Management Science, Vol. 66(10), 4552-4572.
[7] Chen, Y., L. Che, D. Zheng, and H. You. 2020. Corruption culture and accounting
quality, Journal of Accounting and Public Policy, Vol. 39(2), 1-22.
[6] Che, L. and Svanström, T. 2019. Team composition and labor allocation in audit
teams: A descriptive note, Managerial Auditing Journal, Vol. 34(5), 514-544.
[5] Che, L. 2018. Investor Types and Stock Return Volatility, Journal of Empirical
Finance, 47, 139-161.
[4] Che, L., Langli, J.C., and Svanström, T. 2018. Education, Experience, and Audit
Effort; AUDITING: A Journal of Practice & Theory, 37(3), 91-115.
[3] Che, L. and Zhang P. 2017. The Impact of Family CEO’s Ownership and the
Moderating Effect of the Second Largest Owner in Private Family Firms, Journal of
Management and Governance, 21(3), 757-784.
[2] Che, L. and Langli, J.C. 2015. Governance Structure and Firm Performance in Private
Family Firms; Journal of Business Finance & Accounting, 42(9-10), 1216-1250.
[1] Langli, J.C. and Che, L. 2016. Har fravalg av revisor ført til dårligere
finansieringsvilkår? Praktisk Økonomi & Finans; 2016, 32(1), 111-125 (In Norwegian). (Title
in English: Has opting-out auditors led to poorer financing conditions?)

Working papers
• Team distances and the audit quality threating behaviours, with Alice Annelin. 6th
round review under AUDITING: A Journal of Practice & Theory.
• Does Pre-Audit Financial Reporting Quality Matter? Evidence from Big 4 and non
Big 4 audit firms. With Jin Jiang and Phyllis Mo.
• The impact of distribution channels of analyst reports on stock prices. With
Songsheng Chen, Qingqing Liu, and Zhili Tian
• Resource allocation and risk premium to public versus private audit clients. With
Christopher Bleibtreu and Tobias Svanström.
• Ownership structure and earnings quality in private family firms, with Charlotte
Haugland Sundkvist and Tonny Stenheim.
• How does audit fee affect audit effort? A different analytical approach, with Erich
Pummerer and Marcel Steller.
• Coordination effects on audit risk allocation, with Erich Pummerer and Marcel Steller.
• Audit quality and partner wealth, with John Christian Langli. Working paper. Passive

Best paper award
• Best paper award at the 12th Workshop on Corporate Governance, 2015, Brussels

Professional activities
• Member of Scientific Committee: 2021 European Accounting Association Annual
Congress
• Ad-hoc referee: Journal of Empirical Finance
• Ad-hoc referee: AUDITING: A Journal of Practice and Theory
• Ad-hoc referee: European Accounting Review
• Ad-hoc referee: Accounting Business Research
• Ad-hoc referee: Journal of Management and Governance
• Ad-hoc referee: International Journal of Auditing
• Reviewer for papers at American Accounting Association (AAA) annual meeting,
auditing section 2018.
• Reviewer for papers at American Accounting Association (AAA) Auditing Mid-Year
conference 2019.
• Conference session chair: BAFA 28th Audit & Assurance conference, 2019,
Birmingham
• Conference session chair: European Accounting Association 2018, Milan
• Conference session chair: BAFA 28th Audit & Assurance conference, 2018, Dublin
• Conference session chair: European Accounting Association 2017, Valencia
• Conference session chair: BIT’s 4th Annual Global Congress of Knowledge Economy
2017, Qingdao China
• Conference session chair: European Accounting Association 2016, Maastricht

Pedagogical training
• Pedagogical course 1: Learning, teaching, and evaluation in higher education, 10
credits. Spring 2018 at University of South-Eastern Norway
• Pedagogical course 2: Education in a digital time, 10 credits. Autumn 2018 at
University of South-Eastern Norway
 
Research grants and awards
• Excellent Faculty Award, PHBS 2019-2020
• Co-investigator: Research on audit teams, Handelsbanken Sweden, 1.8 million Swedish kroner, 2018
• Research grant 2005-2010; BI Norwegian Business School
• Travel grant; Norwegian Central Bank, 2008
• Honor student; BI Norwegian Business School, 2003
• Excellent undergraduate; China Agricultural University 1998
• “Triple-A” Excellent student of Beijing city, 1998 (北京市三好学生)
• First-class Scholarship – China Agricultural University 1997
• First-class Scholarship – China Agricultural University 1996
• Second-class Scholarship – China Agricultural University 1995
 
Language skills
• Mandarin (native), English (fluent), Norwegian (fluent)
 
Conferences presentations
• The 9th EIASM workshop on Audit Quality, September 30-October 1, 2022, Milan
(Scheduled)
o Paper title: Does Clients’ Pre-Audit Financial Reporting Quality Matter? Evidence from Big 4 and non-Big 4 firms.
• The 5th CCGAR (the Center for China’s Governmental Auditing Research) Research Camp on Auditing and Accounting. May 27, 2022. Chengdu, China
o Paper title: Does Clients’ Pre-Audit Financial Reporting Quality Matter? Evidence from Big 4 and non-Big 4 firms.
• BAFA 29th Audit & Assurance Conference 2019, Birmingham, UK
o Paper title: Industry Specialist Audit Team and Audit Production
• 7th workshop on Audit Quality, 2018, Maiori, Italy
o Paper title: Industry Specialist Audit Teams and Audit Production.
• European Accounting Association (EAA) 41th annual congress 2018, Milan
o Paper title: Impacts of the Fight against Corruption on Accounting Quality –Evidence from a Quasi-Natural Experiment
• BAFA 28th Audit & Assurance Conference 2018, Dublin
o Resource allocation and billing rates in different engagement risk environments
o Team distances and audit quality threatening behaviors
• The 16th International conference on empirical accounting research in China, Nanjing,
2017.
o Paper title: risk environments Resource allocation and billing policies in different engagement, with Tobias Svanström
• The European Auditing Research Network (EARNet) 2017, Leuven
o– Paper title: Does the Big-4 effect exist in the private-client segment? Evidence from Audit-Partner– Auditee pair switches,with Ole-Kristian Hope and John Christian
o – Paper title: Partner wealth and audit quality, with John Christian Langli
• BIT’s 4th Annual Global Congress of Knowledge Economy, 2017, Qingdao
o – Paper title: Investor types and stock return volatility. Single authored paper
• European Accounting Association (EAA) 40th annual congress 2017, Valencia
o– Paper title: Partner wealth and audit quality,with John Christian Langli (BI
Norwegian Business School)
• 6th Workshop on Audit quality 2016 Florence (invited as discussant)
• European Accounting Association (EAA) 39th annual congress 2016, Maastricht
o– Paper title: Does the Big-4 effect exist in the private-client segment? Evidence from Audit-Partner– Auditee pair switches,with Ole-Kristian Hope and John Christian
• Norwegian School of Economics (NHH) 2016, Bergen
o– Paper title: Does the Big-4 effect exist in the private-client segment? Evidence from Audit-Partner– Auditee pair switches,with Ole-Kristian Hope and John Christian
• SFM 2016: The 24th conference on the theories and practices of securities and financial markets, 2016, Taiwan
o – Paper title: Investor types and stock return volatility. Single authored paper
• The European Auditing Research Network (EARNet) 2015, Lausanne
o -- Paper title: Partner wealth and audit quality, with John Christian Langli
• 12th Workshop on Corporate Governance, 2015, Brussels
o –Paper title: The impact of family CEO’s ownership and the moderating effect of the second largest owner in private family firms,with Pingying Zhang
• Nordic Accounting Network, 2014, Copenhagen
o– Paper title: Governance structure and firm performance in private family firms,with John Christian Langli
• 22nd Nordic academy of management conference 2013, Reykjavik
o– Paper title:Governance structure and firm performance in private family firms,with John Christian Langli
• World Finance Conference 2011, Rhodes
o —Paper title: Investor types and stock return volatility. Single authored paper
• Annual conference of the Swiss Society for Financial Market Research, 14th SGF Conference, 2011, Zurich
o —Paper title: Investor types and stock return volatility. Single authored paper
• Midwest Finance Association (MFA) annual meeting, 2011, Chicago
o —Paper title: Investor types and stock return volatility. Single authored paper
 
Invited presentations
• Jinan University, September 24, 2021. Guangzhou
• Harbin Institute of Technology, May 26, 2021. Shenzhen.
• Oslo Metropolitan University, March 18, 2021. Oslo (virtual seminar)
• Deakin University, March 12, 2021 virtual seminar
• Tsinghua University, November 2020. Beijing
• Hong Kong Polytechnic University, March 2019, Hong Kong
• Shanghai University of Finance and Economics, March 2019, Shanghai
• Xi’an Jiaotong-Liverpool University, March 2019, Suzhou
• Beijing Institute of Technology, March 2019, Beijing
• Beijing Technology and Business University, March 2019, Beijing
• Capital University of Economics and Business, March 2019, Beijing
o Paper title: Audit team Industry Specialist Audit Teams and Audit Production
• Aalto University, April 2018, Helsinki
o– Paper title:Audit team Industry Specialist Audit Teams and Audit Production, with Steven Cahan and Tobias Svanström
• Stockholm School of Economics, February 2018, Stockholm6
o –Paper title:Resource allocation in different litigation and reputational risk environments,with Tobias Svanström
• Fudan University, September 2017, Shanghai
o –Paper title:Resource allocation in different litigation and reputational risk environments,with Tobias Svanström
• Central University of Finance and Economics, September 2017, Beijing
o –Paper title: Resource allocation in different litigation and reputational risk environments,with Tobias Svanström
• Umeå School of Business and Economics, Umeå University, 2016, Umeå
o– Paper title: Does the Big-4 effect exist in the private-client segment? Evidence from Audit-Partner– Auditee pair switches,with Ole-Kristian Hopeand John Christian
• Oslo and Akershus University College of Applied Science, 2016, Oslo
o– Paper title: Does the Big-4 effect exist in the private-client segment? Evidence from Audit-Partner–Auditee pair switches,with Ole-Kristian Hopeand John Christian
• State Street Global Markets, 2011, London
o – Paper title: Investor types and stock return volatility. Single authored paper
Teaching and thesis supervision
• Valuation for Auditors – Master level (2022 Fall)
• Financial Accounting -Master level (2019 Fall, 2020 Fall, 2021 Fall)
• Managerial Accounting – Master level (2019 Fall, 2020 Spring, 2020 Fall, 2021
Spring, 2021 Fall, 2022 Spring)
• Financial Theory and Empirical Finance – Master level (2013, 2014, 2016-2018)
• Financial Management – Bachelor level (Fall 2018)
• Financial Risk Management – Master level (TA) 2006-2008
• Applied Valuation – Master level (TA) 2006-2007
• Corporate finance – Master level (TA) 2006-2008
• Thesis supervision for 3 groups Master students 2016-2017
• Thesis supervision for 4 groups Master students 2017-2018
• Thesis supervision for 5 groups Master students 2018-2019
• Thesis supervision for 1 MBA student 2020-2021
• Thesis supervision for 12 Master students 2021-2022