Yueqi Li, PhD

Assistant Professor

Faculty

Accounting and Information Systems College of Business

Yueqi Li headshot

Areas of Study & Research

Auditing, Emerging Technologies, Fraud Examination, and AI Governance

Courses Taught

  • ACCT 421: Auditing I
  • ACCT 200: Elements of Accounting I

Current Grants

ACFE Research Institute Anti-Fraud Research Grant

Awards & Honors

  • Wiley Top Cited Article recognized by International Journal of Auditing (2023)
  • Excellence in Published Works (University at Albany, 2023)

Education

  • Ph.D. in Information Science, The State University of New York at Albany
  • M.S. in Forensic Accounting, The State University of New York at Albany
  • B.S. in Business Administration, Massachusetts College of Liberal Arts
  • B.S. in Corporate Finance, Shanghai University of International Business and Economics

Publications

Li, Y., & Goel, S. (2026). Generative AI in the Big Four: Auditor adoption and its implications for audit quality. Journal of Information Systems, 1-23. https://doi.org/10.2308/ISYS-2024-069

Li, Y., & Goel, S. (2026). Cybersecurity education in accounting curricula: A teaching note of cybersecurity risk assessment for accounting students. Journal of Emerging Technologies in Accounting, 1-16. https://doi.org/10.2308/JETA-2023-049

Li, Y., & Goel, S. (2025). Artificial intelligence auditability and auditor readiness for auditing artificial intelligence systems. International Journal of Accounting Information Systems, 56, 100739. https://doi.org/10.1016/j.accinf.2025.100739

Li, Y., & Goel, S. (2025). Bridging IT Auditors and AI Auditing: Understanding Their Pathways to Effective AI System Audits. Advances in Accounting, 69, 100842. https://doi.org/10.1016/j.adiac.2025.100842

Li, Y., & Goel, S. (2024). On-site or remote? External auditors’ self-monitoring of expressive behavior and job satisfaction. Accounting Horizons, 39(3), 1-23. https://doi.org/10.2308/HORIZONS-2022-173

Li, Y., & Goel, S. (2024). Making it possible for the auditing of AI: A systematic review of AI audits and AI auditability. Information Systems Frontiers. https://doi.org/10.1007/s10796-024-10508-8

Li, Y., Goel, S., & Williams, K. (2024). Remote audit quality, audit efficiency, and auditors’ job satisfaction: Implications for audit firms and external auditors. Current Issues in Auditing, 1-9. https://doi.org/10.2308/CIIA-2023-033

Li, Y., & Xiang, B. (2024). Reducing organizational inequalities associated with algorithmic control. Discover Artificial Intelligence, 4, 36. https://doi.org/10.1007/s44163-024-00137-0

Li, Y., Goel, S., & Williams, K. (2023). Impact of remote audit on audit quality, audit efficiency, and auditors' job satisfaction. International Journal of Auditing, 27(2-3), 130-149. https://doi.org/10.1111/ijau.12306

Li, Y., Goel, S., & Williams, K. J. (2023). Exploring antecedents of professional skepticism on accounting students’ performance in cybersecurity. Journal of Emerging Technologies in Accounting, 20(1), 147-168. https://doi.org/10.2308/JETA-2022-043

Presentations

Li, Y., & Goel, S. (2026, August). Explaining Auditors’ GenAI Job Crafting: Evidence from a UTAUT Survey Study. 2026 AAA Global Connect, Las Vegas, NV.

Li, Y. (2026, July). Governing AI in Fraud Detection: Critical Controls and Workforce Pathways for AI-Enabled Fraud Detection. 2026 ACFE ARI Annual Meeting, Boston, MA.

Li, Y., & Goel, S. (2026, February). Overcoming Resistance: Understanding Barriers to AI Adoption in the Accounting Profession. 2026 AAA Joint Midyear Meeting of the Accounting Information Systems (AIS), and Strategic Emerging Technologies (SET) Sections, Provo, UT.

Li, Y., & Goel, S. (2025, August). Breaking the Burnout Cycle: The Role of GenAI in Alleviating Auditor Fatigue. AMCIS 2025, Montreal, Canada.

Li, Y. (2025, February). Empowering Future Accountants: Digital Financial Literacy and Online Payment Fraud Prevention Among College Students. 2025 Forensic Accounting Section Research Conference, St. Petersburg, FL.

Li, Y., & Goel, S. (2025, February). GenAI Adoption and External Auditing. 2025 AAA Joint Midyear Meeting of the Accounting Information Systems (AIS), and Strategic Emerging Technologies (SET) Sections, Boca Raton, FL.

Li, Y., & Goel, S. (2024, August). Operationalizing AI Auditability Measures: An AI Audit Case Study of College Admissions System. AMCIS 2024, Salt Lake City, UT.

Li, Y., & Goel, S. (2024, January). Will Auditors Become Obsolete? Large Language Models and Future Role of External Auditors. 2024 AAA Joint Midyear Meeting of the Accounting Information Systems (AIS), and Strategic Emerging Technologies (SET) Sections, Atlanta, GA.

Li, Y., & Goel, S. (2023, August). Making It Possible for Auditing AI: A Framework of AI Auditability. 2023 AAA Annual Meeting, Denver, CO.

Li, Y., & Goel, S. (2023, January). AI Auditability and Auditor Readiness for AI Audits. Joint Midyear Meeting of the Accounting Information System (AIS), Strategic Emerging Technologies (SET), and International Sections. Las Vegas, NV.

Li, Y., & Goel, S. (2023, September). Auditable AI and Able-to-Audit Auditors: Making the AI Audit Work (Poster Presentation). 2023 NSA CAE-R Research Symposium, Chicago, IL.

Li, Y., Goel, S., & Williams, K. (2022, November). Are External Auditors Capable of Dealing with Cybersecurity Risks?. International Conference on Digital Forensics and Cyber Crime (pp. 326-340). Boston, MA.

Li, Y., & Fisher, I. (2022, December). Digital Financial Literacy, Risk Aversion, and College Students’ Online Security Behavior. IEEE International Conference on Big Data (pp. 4807-4811). Osaka, Japan.

Li, Y., & Goel, S. (2022, August). Exploring Factors Associated with External Auditor Performance in Assessing Cyber Risk. 2022 AAA Annual Meeting, San Diego, CA.

Li, Y., & Fisher, I. (2022, March). College students’ digital financial literacy and payment fraud prevention behavior. 17th International Conference on Cyber Warfare and Security (ICCWS).