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Dr Jing Li

PositionReader in Accounting
LocationCartwright Building room 2.11, Emm Lane Campus
DepartmentSchool of Management
Telephone+44 (0)1274 234334
EmailJ.Li15@bradford.ac.uk
ORCID0000-0003-3585-7226

Research Interests (key words only)

Accounting for Intellectual Capital (Reporting and Management Accounting), Corporate Reporting (e.g. Voluntary Disclosure, CSR Reporting, Integrated Reporting), Corporate Governance, Reporting Quality

PhD Supervision

Jing is willing to supervise research students having good quantitative and/or qualitative research skills, in areas spanning her primary research interests of accounting for intellectual capital (including both reporting and management accounting aspects), voluntary disclosure (including Corporate Social Responsibility, Integrated Reporting), attribution statement, reporting quality and corporate governance. Her current PhD supervision includes intellectual capital and management accounting, intellectual capital reporting, and reporting quality of family firms.

Teaching and Supervisory Responsibilities

Jing is currently teaching on undergraduate modules in Corporate Reporting (final year) (Module Leader), Contemporary Issues in Accounting (final year) (Module Leader), Financial Accounting (second year) (Module Leader), and postgraduate module of Contemporary Issues in Accounting and Finance (Module Leader). Previously, Jing has taught on undergraduate modules of Introduction to Accounting (first year), Foundations of Accounting (first year), Corporate Reporting and Global Accounting (final year), and postgraduate modules of Financial Statement Analysis and Valuation (postgraduate) (Module Leader) and Accounting and Finance (postgraduate) (tutor). Jing also supervises MSc dissertations and MBA projects.

Modules taught:

  • Introduction to Accounting and Finance (Undergraduate)
  • Introduction to Accounting (Undergraduate)
  • Foundations of Accounting (Undergraduate)
  • Financial Accounting (Undergraduate)
  • Corporate Reporting and Global Accounting (Undergraduate)
  • Corporate Reporting (Undergraduate)
  • Contemporary Issues in Accounting (Undergraduate)
  • Accounting and Finance (Master's)
  • Contemporary Issues in Accounting and Finance (Postgraduate)
  • Financial Statement Analysis and Valuation (Postgraduate)

Administrative Responsibilities

Jing was previously the Director of Studies for BSc in Accounting and Finance degree programme for five years and was the Deputy Head of Accounting, Finance and Economics Group.

Biography

Jing joined University of Bradford, School of Management, as a Lecturer in Accounting in 2008. Before joining the School of Management as a lecturer, Jing studied for a PhD in accounting at the School. She has an MA in Finance, Accounting and Management and a bachelor's degree in Business and Management Studies.

Study History

  • BSc in Business and Management Studies (2003)
  • MA in Finance, Accounting and Management (2004)
  • PG Diploma in Research Method (2005)
  • PhD in Accounting (2009)
  • PGCHEP (Fellow of HEA) (2010)

Professional History

Prior to becoming a Reader in Accounting, Jing was previously a lecturer and then senior lecturer at the school.

Research Areas

Jing's main research interests include accounting for intellectual capital, from both the management accounting and corporate reporting's perspective, and particularly the intellectual capital reporting practices of firms and the determinants and effects of intellectual capital reporting, voluntary disclosure (including Corporate Social Responsibility), and corporate governance. Jing is also interested in accounting reporting quality within the context of family firms.

Current Projects

Intellectual Capital Disclosure Policy and Effects on the Cost of Equity Capital: UK Evidence, Institute of Chartered Accountants of Scotland (ICAS), £11,980, (December 2007- January 2009) (with Dr Musa Mangena and Professor Richard Pike, University of Bradford School of Management).

Networks/Roles

  • Member of British Accounting and Finance Association (BAFA)
  • Member of the European Accounting Association (EAA)
  • Fellow of Higher Education Academy (FHEA)

Publications

See Jing Li's publications on Bradford Scholars.

Refereed journal articles

Mangena, M., Li, J., and Tauringana, V., (2016) 'Disentangling the Effects of Corporate Disclosure on the Cost of Equity Capital: A Study of the Role of Intellectual Capital Disclosure', Journal of Accounting, Auditing & Finance31 (1) pp 3-27, DOI: http://dx.doi.org/10.1177/0148558X14541443

Li, J., and Mangena, M., (2014) 'Capital Market Pressures and the Format of Intellectual Capital Disclosure in Intellectual Capital Intensive Firms', Journal of Applied Accounting Research15 (3) pp 339-354, DOI:http://dx.doi.org/10.1108/JAAR-12-2013-0117

Li, J., Mangena, M., and Pike, R., (2012) 'The Effect of Audit Committee Characteristics on Intellectual Capital Disclosure', British Accounting Review44 (2) pp 98-110, DOI: http://dx.doi.org/10.1016/j.bar.2012.03.003

Earnshaw,R.A., Lei, C., Li, J., Mugassab, S., and Vourdas, A., (2012) 'Large-scale Data Analysis Using the Wigner Function', Physica A: Statistical Mechanics and its Applications391 (7) pp 2401-2407, DOI:http://dx.doi.org/10.1016/j.physa.2011.11.060

Sholihin, M., Pike, R., Mangena, M., and Li, J., (2011) 'Goal-setting Participation and Goal Commitment: Examining the Mediating Roles of Procedural Fairness and Interpersonal Trust in a UK Financial Services Organisation', British Accounting Review43 (2) pp 135-146, DOI: http://dx.doi.org/10.1016/j.bar.2011.02.003

Li, J., Pike, R. and Haniffa, R., (2008) 'Intellectual Capital, and Corporate Governance Structure in UK Firms',Accounting and Business Research38 (2) pp 139-157, DOI: http://dx.doi.org/10.1080/00014788.2008.9663326

Books / reports

Mangena, M., Pike, R. and Li, J., (2010) Intellectual Capital Disclosure Practices and Effects on the Cost of Equity Capital: UK Evidence, The Institute of Chartered Accountants of Scotland, Edinburgh

Conference papers

Meier, F., Mangena, M., and Li, J., (2014) 'Attribution Behaviour and Corporate Governance', British Accounting & Finance Association (BAFA) 2014 Annual Conference, London School of Economics, London, UK, 14-16 April

Li, J., and Samaroo, L., (2013) 'From Cash Accounting to Accrual based IPSAS in a Non-profit Organization - Perceived Benefits and Challenges', European Accounting Association 36th Annual Congress, Dauphine University, Paris, France, 6-8 May

Li, J., and Mangena, M., (2012) 'Format of Intellectual Capital Disclosure and Their Relations with Market Factors,', Financial Reporting and Business Communication 16th Annual ConferenceBritish Accounting and Finance Association, University of Bristol, UK, 5-6 July

Mangena, M., Li, J., and Tauringana, V., (2012) 'Financial Disclosure, Intellectual Capital Disclosure and Cost of Equity Capital', American Accounting Association (AAA) Annual Meeting 2012American Accounting Association, Washington DC, USA, 4-8 August

Mangena, M., Pike, R. and Li, J., (2009) 'Intellectual Capital Disclosure Policy and Effects on the Cost of Equity Capital: UK Evidence', British Accounting Association (BAA) Annual Conference, Dundee, Scotland, April

Li, J., Pike, R. and Mangena, M., (2009) 'Audit Committee Characteristics and Intellectual Capital Disclosure Practices in UK Firms', European Accounting Association (EAA) Congress, Tampere, Finland, May

Li, J., Pike, R. and Haniffa, R., (2007) 'Intellectual Capital Disclosure in Knowledge-rich Firms: The Impact of Hidden Value, Ownership Structure and Corporate Governance Mechanisms', paper presented at the 30th European Accounting Association (EAA) Annual Congress, Lisbon, Portugal, May

Li, J., Pike, R. Haniffa, R., (2006) 'Intellectual Capital Disclosures in Corporate Annual Reports - European Comparison', paper presented at the 29th European Accounting Association (EAA) Annual Congress, Dublin, Ireland, May

Other

Mangena, M., Pike, R., Li, J., (2009) 'Mind How You Go: Does greater intellectual capital disclosure reduce a firm's cost of capital?', CA Magazine p51

J. Li, R. Pike and R. Haniffa, (2007) 'Intellectual Capital Disclosure in Knowledge Rich Firms: The Impact of Market and Corporate Governance Factors'University of Bradford School of Management Working Paper Series No. 07/06

J. Li, R. Pike and R. Haniffa, (2006) 'Intellectual Capital Disclosures in Corporate Annual Reports: A European Comparison'University of Bradford School of Management Working Paper Series No. 06/24

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