Dr. Jing LI
Accounting and Law
Associate Professor

3917 1004

KK 1212

Academic & Professional Qualification

  • PhD: Columbia University
  • MPhil: Hong Kong University of Science and Technology
  • MS: Tsinghua University
  • BS: Tsinghua University


Jing Li received her Ph.D. in Accounting from Columbia University in 2009 and worked as an assistant professor of accounting at Carnegie-Mellon University before joining HKU in 2016. Her research focuses on financial accounting issues related to banking, debt contracting, disclosure, and risk-return trade-offs.


  • Introduction to Accounting
  • Valuation using Financial Statement Analysis

Research Interest

  • Accounting measurements
  • Debt contracting
  • Disclosure
  • Financial Institutions

Selected Publications

  • “The Corporate Governance Role of Information Quality and Corporate Takeovers” (with Lin Nan and Ran Zhao), forthcoming. Review of Accounting Studies.
  • “Accounting for Banks, Capital Regulation, and Bank Risk-taking”, Journal of Banking and Finance, 74 (2017), 102-121.
  • “Accounting Conservatism and Debt Contracts: Efficient Liquidation and Covenant Renegotiation”, Contemporary Accounting Research, 30 (2013), 1082-1098
  • “Earnings Dispersion and Aggregate Stock Returns” (with Bjorn Jorgensen and Gil Sadka), Journal of Accounting and Economics, 53 (2012), 1-20
  • “Government Assisted Earnings Management in China”, (with Xiao Chen and Jevons C.W. Lee), Journal of Accounting and Public Policy, 27 (2008), 262-274

Working papers

  • “Strategic Non-disclosure in Management Buyout” (with Tingjun Liu and Ran Zhao).
  • “Career Concerns, Investment Efficiency, and Management Forecasts” (with Tae Wook Kim and Suil Pae).
  • “Audit Retendering versus Mandatory Auditor Rotation” (With Mingcherng Deng, Dan Simunic and Nan Zhou).
  • “Economic Consequences of Selective Disclosure” (with Bjorn Jorgensen and Nahum Melumad).