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Dr. LI Bing

李冰博士

Associate Professor

Address
13-239, Lau Ming Wai Academic Building, City University of Hong Kong
Phone
+852 34427910
Fax
+852 34420349

Research Areas

Auditing
Litigation
Accounting Regulation
Disclosure

Qualifications

PhD - Accounting (Nanyang Technological University)
BSc - Electronic Business (Xi'an Jiaotong University)

Biography

 

Dr. Li's research interests are in auditing, disclosure, accounting regulation, and fraud. She has research articles published in Journal of Accounting and Economics, Review of Accounting Studies, Contemporary Accounting Research, Journal of Business Finance and Accounting, Journal of Accounting and Public Policy, etc. Dr. Li is an Associate Editor at Asia-Pacific Journal of Accounting and Economics and she is a member of the editorial board at Contemporary Accounting Research.

 

Faculty Positions

PeriodDepartment - InstitutionPosition
7/2018 - NowAccountancy - City University of Hong KongAssociate Professor
8/2012 - 6/2018Accountancy - City University of Hong KongAssistant Professor

Teaching Areas

Auditing

Research Grants

PI: "Auditors’ Response to Cybersecurity Risk: Human Capital Investment and Cross-Clients Influence", General Research Fund (GRF) - Research Grants Council (RGC), (2023-2025), Dr. Bing Li; Dr. Wenfeng Wang

PI: "Simultaneous Equity-debt Holdings and Corporate Disclosure", General Research Fund (GRF) - Research Grants Council (RGC), (2021-2023), Dr. Bing Li; Dr. Haibin Wu

PI: "Auditor Specialization on Client Technology Space", General Research Fund (GRF) - Research Grants Council (RGC), (2020-2022), Dr. Yue He; Dr. Jeong Bon Kim; Dr. Bing Li; Dr. Zhenbin Liu

co-PI: "Regulatory Scrutiny and Foreign Institutional Ownership: A Cross-country Analysis", General Research Fund (GRF) - Research Grants Council (RGC), (2019-2020), Dr. Bing Li; Dr. Zhenbin Liu; Dr. Jeffrey Pittman

PI: "Is PCAOB International Inspection Program Beneficial?", General Research Fund (GRF) - Research Grants Council (RGC), (2018-2019), Dr. Yue He; Dr. Bing Li; Dr. Zhenbin Liu

PI: "XBRL Mandate and Institutional Investors' Investment Preferences at the State Level", Strategic Research Grants (SRG) - City University of Hong Kong, (2016-2018), Dr. Bing Li; Dr. Zhenbin Liu

PI: "The Oversight Role of Regulators", Early Career Scheme (ECS) - Research Grants Council (RGC), (2014-2016), Dr Bing Li

PI: "How Do Audit Firms Learn: Firm Versus Office Level Analysis", Start-up Grant - City University of Hong Kong, (2012-2014), Dr. Bing Li

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Publications

Journal Publications and Reviews

HE, Yue; KIM, Jeong Bon; LI, Bing; LIU, Zhenbin / Auditors’ Technological Proximity Knowledge. December 2022; In: The Accounting Review.

Li, Bing; Liu, Zhenbin; Wang, Rui / When dedicated investors are distracted: The effect of institutional monitoring on corporate tax avoidance. October 2021; In: Journal of Accounting and Public Policy. Vol. 40, No. 6

HE, Yue; LI, Bing; LIU, Zhenbin; PITTMAN, Jeffrey / Does the Threat of a PCAOB Inspection Mitigate US Institutional Investors’ Home Bias?. June 2021; In: Contemporary Accounting Research. Vol. 38, No. 4, pp. 2622-2658

HARDIES, Kris; LENNOX, Clive; LI, Bing / Gender Discrimination? Evidence from the Belgian Public Accounting Profession. 2021; In: Contemporary Accounting Research. Vol. 38, No. 3, pp. 1509-1541

Li, Bing; Liu, Zhenbin; Qiang, Wei; Zhang, Bohui / The impact of XBRL adoption on local bias: Evidence from mandated U.S. filers. November 2020; In: Journal of Accounting and Public Policy. Vol. 39, No. 6

LENNOX, Clive; Li, Bing / When Are Audit Firms Sued for Financial Reporting Failures and What Are the Lawsuit Outcomes?. 2020; In: Contemporary Accounting Research. Vol. 37, No. 3, pp. 1370-1399

KIM, Jeong-Bon; LI, Bing; LIU, Zhenbin / Information-Processing Costs and Breadth of Ownership. 2019; In: Contemporary Accounting Research. Vol. 36, No. 4, pp. 2408-2436

Kim, Jeong-Bon; Li, Bing; Liu, Zhenbin / Does Social Performance Influence Breadth of Ownership?. October 2018; In: Journal of Business Finance & Accounting. Vol. 45, No. 9-10, pp. 1164-1194

Li, Bing; Liu, Zhenbin / The oversight role of regulators: evidence from SEC comment letters in the IPO process. September 2017; In: Review of Accounting Studies. Vol. 22, No. 3, pp. 1229-1260

Lennox, Clive; Li, Bing / Accounting misstatements following lawsuits against auditors. February 2014; In: Journal of Accounting and Economics. Vol. 57, No. 1, pp. 58-75

Lennox, Clive; Li, Bing / The consequences of protecting audit partners' personal assets from the threat of liability. October 2012; In: Journal of Accounting and Economics. Vol. 54, No. 2-3, pp. 154-173

Conference Papers

Khurana, Inder; LI, Bing; Yeung, Kelvin; Yu, Jia Yin (Elisha) / Audit Partners’ Cultural Heritage, Audit Outcomes, and Client Financial Reporting Choices. September 2022; 2022 Hong Kong Junior Accounting Faculty Conference, 03/09/2022 - 03/09/2022, Hong Kong, China.

Lennox, Clive; LI, Bing / Lawsuit Outcomes and the Deep Pockets of Big Four audit firms. November 2017; 2017 Accounting Theory and Practice Conference & 2017 Asian Accounting Associations Conference, 30/11/2017 - 01/12/2017, Taipei, Taiwan.

LI, Bing; LIU, Zhenbin / The oversight role of regulators. April 2015; European Accounting Association Annual Congress 2015, 27/04/2015 - 30/04/2015, , United Kingdom.

LENNOX, C; LI, Bing / Accounting misstatements following lawsuits against auditors BY: Clive Lennox and Bing Li. December 2012; Joint Accounting Research Camp, Seoul National University, Seoul, KOREA, 14/12/2012 - 15/12/2012, , Korea, Republic of.

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