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/

SCHOLARLY PAPERS

13

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1,809

SSRN CITATIONS
Rank 22,155

SSRN RANKINGS

Top 22,155

in Total Papers Citations

38

CROSSREF CITATIONS

7

Scholarly Papers (13)

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
City University of Hong Kong, City University of Hong Kong (CityU), Hong Kong Baptist University and Singapore Management University - School of Accountancy
Downloads 390 (97,423)

Abstract:

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Credit Default Swaps, Tax Planning, Debt Renegotiation

2.

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 336 (115,315)
Citation 22

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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
University of Antwerp, University of Southern California and City University of Hong Kong (CityU)
Downloads 307 (126,298)
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
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

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
City University of Hong Kong, City University of Hong Kong (CityU), Hong Kong Baptist University and Memorial University of Newfoundland (MNU) - Faculty of Business Administration
Downloads 301 (129,724)
Citation 2

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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 176 (217,088)
Citation 11

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

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
City University of Hong Kong, City University of Hong Kong (CityU) and Hong Kong Baptist University
Downloads 171 (222,712)
Citation 2

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

Does Social Performance Influence Breadth of Ownership?

Journal of Business Finance & Accounting, Vol. 45, Issue 9-10, pp. 1164-1194, 2018
Number of pages: 31 Posted: 08 Nov 2018
Jeong-Bon Kim, Bing Li and Zhenbin Liu
City University of Hong Kong, City University of Hong Kong (CityU) and Hong Kong Baptist University
Downloads 2 (825,463)
Citation 1
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breadth of ownership, corporate social responsibility (CSR), green investor, investor base, liquidity, stock

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
City University of Hong Kong (CityU), Hong Kong Baptist University, Harbin Institute of Technology, Shenzhen and The Chinese University of Hong Kong, Shenzhen
Downloads 81 (380,846)

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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
City University of Hong Kong (CityU), Hong Kong Baptist University and Lingnan University
Downloads 45 (507,537)

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Institutional Investor; Monitoring; Limited Attention; Tax Avoidance

9.

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

Contemporary Accounting Research, Forthcoming
Posted: 03 Jun 2021
City University of Hong Kong, City University of Hong Kong (CityU), Hong Kong Baptist University and Memorial University of Newfoundland (MNU) - Faculty of Business Administration

Abstract:

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

10.

Strategic Press Release When Employee Unemployment Risk is Better Insured

Posted: 22 Mar 2021
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

11.

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)

Abstract:

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

12.

Information-Processing Costs and Breadth of Ownership

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

Abstract:

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

13.

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)

Abstract:

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Audit liability, audit quality, LLP