Bing Li

City University of Hong Kong (CityU)

83 Tat Chee Avenue

Department of Accountancy, AC3

Kowloon

Hong Kong

http://www.cb.cityu.edu.hk/staff/bingli/

  • City University of Hong Kong (CityU)

SCHOLARLY PAPERS

16

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Top 44,002

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2,427

TOTAL CITATIONS
Rank 16,279

SSRN RANKINGS

Top 16,279

in Total Papers Citations

55

Scholarly Papers (16)

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1.

Debtor-Creditor Relationship and Corporate Tax Planning: Evidence from Initiation of Credit Default Swaps Trading

Number of pages: 61 Posted: 21 Jul 2016 Last Revised: 10 May 2019
Jeong-Bon Kim, Bing Li, Zhenbin Liu and Liandong Zhang
Simon Fraser University, City University of Hong Kong (CityU), Hong Kong Baptist University and Singapore Management University - School of Accountancy
Downloads 470 (130,380)

Abstract:

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Credit Default Swaps, Tax Planning, Debt Renegotiation

2.

Gender Discrimination? Evidence from the Belgian Public Accounting Profession

Downloads 428 (145,714)
Citation 5

Gender Discrimination? Evidence from the Belgian Public Accounting Profession

Contemporary Accounting Research, Forthcoming
Number of pages: 54 Posted: 27 Nov 2018 Last Revised: 01 Dec 2020
Kris Hardies, Clive S. Lennox and Bing Li
University of Antwerp, University of Southern California and City University of Hong Kong (CityU)
Downloads 428 (144,171)
Citation 5

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gender discrimination; public accounting firms; female partners

Gender Discrimination? Evidence from the Belgian Public Accounting Profession

Contemporary Accounting Research, Forthcoming
Posted: 08 Feb 2021
Kris Hardies, Clive S. Lennox and Bing Li
University of Antwerp, University of Southern California and City University of Hong Kong (CityU)

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gender discrimination, public accounting firms, female partners

3.

Accounting Misstatements Following Lawsuits Against Auditors

Number of pages: 48 Posted: 18 Sep 2012
Clive S. Lennox and Bing Li
University of Southern California and City University of Hong Kong (CityU)
Downloads 399 (157,966)
Citation 22

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4.

Does the Threat of a PCAOB Inspection Mitigate U.S. Institutional Investors’ Home Bias?

Number of pages: 73 Posted: 07 Dec 2017 Last Revised: 29 Apr 2019
Yue He, Bing Li, Zhenbin Liu and Jeffrey Pittman
Shanghai University of Finance and Economics, City University of Hong Kong (CityU), Hong Kong Baptist University and Memorial University
Downloads 373 (170,288)
Citation 1

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PCAOB Inspection; Audit Quality; U.S. Institutional Investors; Home Bias

5.

The Oversight Role of Regulators: Evidence from SEC Comment Letters in the IPO Process

Review of Accounting Studies, Forthcoming
Number of pages: 56 Posted: 06 Mar 2015 Last Revised: 17 Jul 2018
Bing Li and Zhenbin Liu
City University of Hong Kong (CityU) and Hong Kong Baptist University
Downloads 284 (228,320)
Citation 21

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SEC comment letters, disclosure, information asymmetry, hyping, price formation

6.

Does Social Performance Influence Breadth of Ownership?

Journal of Business Finance & Accounting, June 2018
Number of pages: 49 Posted: 13 Jun 2014 Last Revised: 16 Jul 2018
Jeong-Bon Kim, Bing Li and Zhenbin Liu
Simon Fraser University, City University of Hong Kong (CityU) and Hong Kong Baptist University
Downloads 213 (303,657)
Citation 2

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Corporate Social Responsibility (CSR); Breadth of Ownership; Investor Base; Stock Liquidity; Green Investor

7.

The Impact of XBRL Adoption on Local Bias: Evidence from Mandated U.S. Filers

Journal of Accounting and Public Policy, Forthcoming
Number of pages: 62 Posted: 08 Jul 2020
Bing Li, Zhenbin Liu, Wei Qiang and Bohui Zhang
City University of Hong Kong (CityU), Hong Kong Baptist University, Harbin Institute of Technology, Shenzhen and The Chinese University of Hong Kong, Shenzhen
Downloads 151 (412,780)

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Business reporting language; XBRL; Institutional holdings; Local bias

8.

When Dedicated Investors Are Distracted: The Effect of Institutional Monitoring on Corporate Tax Avoidance

Journal of Accounting and Public Policy, Forthcoming
Number of pages: 50 Posted: 28 Jun 2016 Last Revised: 23 Jun 2021
Bing Li, Zhenbin Liu and Rui Wang
City University of Hong Kong (CityU), Hong Kong Baptist University and Lingnan University
Downloads 109 (532,549)
Citation 4

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Institutional Investor; Monitoring; Limited Attention; Tax Avoidance

9.

Auditor's Technological Proximity Knowledge

The Accounting Review, forthcoming
Posted: 27 Dec 2022 Last Revised: 09 Mar 2023
Yue He, Jeong-Bon Kim, Bing Li and Zhenbin Liu
Shanghai University of Finance and Economics, Simon Fraser University, City University of Hong Kong (CityU) and Hong Kong Baptist University

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Technological Proximity; audit quality; Audit Fees; Auditor Technological Proximity Knowledge

10.

Auditors’ Response to Cybersecurity Risk: Human Capital Investment and Cross-Client Influence

Posted: 29 Aug 2022
Bing Li, Yifu Li, Jeffrey Pittman and Wenfeng Wang
City University of Hong Kong (CityU), Renmin University of China, Memorial University and Southern University of Science and Technology

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cybersecurity data breach, auditor, audit peer, cybersecurity human capital, cybersecurity disclosure

11.

Institutional Dual Holdings and Expected Crash Risk: Evidence from Mergers between Lenders and Equity Holders

Posted: 20 Dec 2021 Last Revised: 21 Dec 2021
Bing Li, Zhenbin Liu, Jeffrey Pittman and Shijie Yang
City University of Hong Kong (CityU), Hong Kong Baptist University, Memorial University and Southern University of Science and Technology

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Shareholder-creditor conflicts; Dual holding; Expected crash risk; Bad news hoarding; Monitoring.

12.

Does the Threat of a PCAOB Inspection Mitigate US Institutional Investors’ Home Bias?

Contemporary Accounting Research, Forthcoming
Posted: 03 Jun 2021
Yue He, Bing Li, Zhenbin Liu and Jeffrey Pittman
Shanghai University of Finance and Economics, City University of Hong Kong (CityU), Hong Kong Baptist University and Memorial University

Abstract:

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PCAOB inspection, audit quality, US institutional investors, home bias, inspection threat

13.

Strategic Press Release When Employee Unemployment Risk is Better Insured

Posted: 22 Mar 2021
Yi Ding, Bing Li, Zhenbin Liu and Xiaoqiao Wang
Chinese University of Hong Kong, Shenzhen, City University of Hong Kong (CityU), Hong Kong Baptist University and The Chinese University of Hong Kong, Shenzhen

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Employer-employee Relationship; Unemployment Insurance; Strategic Press Release; Discretionary Disclosure; News Type, Non-financial Disclosure

14.

When Are Audit Firms Sued for Financial Reporting Failures and What Are the Lawsuit Outcomes?

Contemporary Accounting Research, Forthcoming
Posted: 13 Nov 2019
Clive S. Lennox and Bing Li
University of Southern California and City University of Hong Kong (CityU)

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Accounting lawsuits, financial reporting failures, audit failures, lawsuit outcomes

15.

Information-Processing Costs and Breadth of Ownership

Contemporary Accounting Research, Forthcoming
Posted: 05 Aug 2018
Jeong-Bon Kim, Bing Li and Zhenbin Liu
Simon Fraser University, City University of Hong Kong (CityU) and Hong Kong Baptist University

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Information-Processing Costs; XBRL; Breadth of Ownership; Informational Barriers

16.

The Consequences of Protecting Audit Partners’ Personal Assets from the Threat of Liability

Journal of Accounting & Economics (JAE), Forthcoming
Posted: 31 May 2012
Clive S. Lennox and Bing Li
University of Southern California and City University of Hong Kong (CityU)

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Audit liability, audit quality, LLP