Department of Accountancy | Staff List

Prof. LI Bing (李冰教授)

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

Professor

Contact Information

E-mail:
Address:	13-228, Lau Ming Wai Academic Building City University of Hong Kong
Phone:	+852 34427910
Fax:	+852 34420349
bingli@cityu.edu.hk

Research Areas

Auditing
Litigation
Accounting Regulation
Disclosure

Dr. Li's research interests are in auditing, disclosure, accounting regulation, and fraud. She has research articles published in Journal of Accounting and Economics, The Accounting Review, Review of Accounting Studies, Contemporary Accounting Research, Journal of Business Finance and Accounting, Journal of Accounting and Public Policy, Journal of Accounting, Auditing and Finance, 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.

Teaching Areas

Auditing

Research Grant

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

Selected Publications

Journal Publications and Reviews
Li, Bing; Liu, Zhenbin; Pittman, Jeffrey; Yang, Shijie / Institutional dual holdings and expected crash risk: Evidence from mergers between lenders and equity holders. July 2024; In: Contemporary Accounting Research. Vol. 41, No. 3, pp. 1819-1850 Ding, Yi; Li, Bing; Liu, Zhenbin; Wang, Xiaoqiao / Strategic Press Release When Employee Unemployment Risk Is Better Insured. March 2024; In: Journal of Accounting, Auditing and Finance. He, Yue; Kim, Jeong-Bon; Li, Bing; Liu, Zhenbin / Auditors’ Technological Proximity Knowledge. September 2023; In: The Accounting Review. Vol. 98, No. 5, pp. 1-29 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

Journal Publications and Reviews

Li, Bing; Liu, Zhenbin; Pittman, Jeffrey; Yang, Shijie / Institutional dual holdings and expected crash risk: Evidence from mergers between lenders and equity holders. July 2024; In: Contemporary Accounting Research. Vol. 41, No. 3, pp. 1819-1850
Ding, Yi; Li, Bing; Liu, Zhenbin; Wang, Xiaoqiao / Strategic Press Release When Employee Unemployment Risk Is Better Insured. March 2024; In: Journal of Accounting, Auditing and Finance.
He, Yue; Kim, Jeong-Bon; Li, Bing; Liu, Zhenbin / Auditors’ Technological Proximity Knowledge. September 2023; In: The Accounting Review. Vol. 98, No. 5, pp. 1-29
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 and Audit Outcomes. June 2023; Joint Accounting Research Workshop 2023, 28/06/2023 - 29/06/2023, Hong Kong, China. Khurana, Inder; LI, Bing; Yeung, Kelvin; Yu, Jia Yin (Elisha) / Audit Partners’ Cultural Heritage and Audit Outcomes. January 2023; University of Alberta, 06/01/2023 - 06/01/2023, Edmonton, Canada. 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.

Conference Papers

Khurana, Inder; Li, Bing; Yeung, Kelvin; Yu, Jia Yin (Elisha) / Audit Partners’ Cultural Heritage and Audit Outcomes. June 2023; Joint Accounting Research Workshop 2023, 28/06/2023 - 29/06/2023, Hong Kong, China.
Khurana, Inder; LI, Bing; Yeung, Kelvin; Yu, Jia Yin (Elisha) / Audit Partners’ Cultural Heritage and Audit Outcomes. January 2023; University of Alberta, 06/01/2023 - 06/01/2023, Edmonton, Canada.
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.