Li, Tiemei (Sarah)
- DMS 7150
- 613-562-5800 x 1991
- Accounting History
- Corporate Finance
- Corporate Governance in Multinational Companies
- Corporate Social Responsibility
- Effects of Cross-country Regulation and Policy
- Financial Accounting Quality
- International Accounting
- Management Compensation
- Financial accounting
- Managerial accounting
Tiemei (Sarah) Li is an associate professor of accounting at the Telfer School of Management at the University of Ottawa. Before earning her Ph.D in accounting from Concordia University, Canada, she worked in the Chinese financial industry. Professor Li teaches both financial and managerial accounting courses at the undergraduate level, along with an accounting seminar in the Ph.D. program. Her current research interests focus primarily on financial reporting quality, corporate finance, and the effects of accounting information on capital markets.
Professor Li’s work has been published in leading accounting and finance journals, such as the Journal of Corporate Finance and the Journal of Finance Business & Accounting. Professor Li is the associate editor of Asia-Pacific Journal of Accounting & Economics. She has presented papers at international accounting and finance conferences, including the American Finance Association (AFA) annual conference, the American Accounting Association (AAA) annual conference, and the annual congress of the European Accounting Association (EAA).
Publications during the last 7 years
Papers in Refereed Journals
Li, T. and Kim, J.-B. 2017. Are offshore firms less conservative in financial reporting? International evidence. Journal of International Financial Management and Accounting.
Li, T., Durnev, A. and Magnan, M. 2017. Beyond Tax Avoidance: Offshore Firms' Institutional Environment and Financial Reporting Quality. Journal of Business Finance & Accounting, 44(5-6): 646-696.
Li, T., Ge, W., Kim, J.-B. and Li, Y. 2017. Operations in Offshore Financial Centers and Loan Syndicate Structure. Journal of Empirical Finance.
Li, T., Durnev, A. and Magnan, M. 2016. Are Offshore Firms Worth More?. Journal of Corporate Finance, 36: 131-156.
Li, T., Ge, W., Kim, J.-B. and Li, Y. 2016. Offshore Operations and Bank Loan Contracting: Evidence from Firms that Set up Subsidiaries in Offshore Financial Centers. Journal of Corporate Finance, 37: 335-355.
Li, T. and Kim, J.-B. 2014. Multinationals' Offshore Operations, Tax Avoidance, and Firm-Specific Information Flows: International Evidence. Journal of International Financial Management & Accounting, 25(1): 38-89.
Li, T. and Bhabra, H.S. 2011. Independent Directors and Corporate Performance: Evidence from Listed Firms in China. Corporate Ownership & Control, 8(3): 145-169.
Funded Research during the last 7 years
|2016-2018||SSHRC||Do Operations in Offshore Financial Centers Blow the Whistle on Bank Risks?||R||C||PI||$ 67,820|
|2016-2018||CPA - Canada Accounting and Governance Research Centre||Operations in Offshore Financial Centers and Bank Risk Taking||R||I||PI||$ 5,000|
|2015-2018||Telfer School of Management Research Fund (SMRF)||Are Operations in Offshore Financial Centers Associated with Corporate Social Responsibility?||R||I||PI||$ 5,000|
|2015-2016||Business School Research Development Awards of the University of Western Australia||Trading Activities of Insiders in Multinational Enterprises (MNEs) with Operations in Offshore Financial Centres||R||O||Co-I||$ 6,590|
|2013-2015||Strategic Research Clusters Seed Funding Program, School of Management||Corporate Operational and Business Risk Management Disclosures||R||I||Co-I||$ 20,000|
|2013-2014||Telfer School of Management||Research Start Up Fund||R||I||PI||$ 10,000|
|2012-2014||Telfer School of Management Research Fund (SMRF)||Executive Stock Compensation of Offshore Firms: International Evidence||R||I||PI||$ 6,000|
|2011-2014||Research Grants Council Hong Kong||Offshore Financial Centers, Delayed Loss Recognition and Stock Price Crashes: An International Study||R||G||Co-I||$ 34,024|
|2011-2012||Telfer School of Management||Research Start Up Fund||R||I||PI||$ 10,000|
|2010-2011||University of Windsor||Research and Teaching Fund||O||O||PI||$ 3,000|
|2010||University of Windsor||Research Start Up Funding||R||O||PI||$ 5,000|
*Purpose = C: Contract (R and D), E: Equipment Grant, R: Research Grant, S: Support Award, P: Pedagogical Grant, O: Other, U: Unknown
**Type= C: Granting Councils, G: Government, F: Foundations, I: UO Internal Funding, O: Other, U: Unknown
Role: PI = Principal Investigator, Co-I = Co-Investigator, Co-PI = Co-Principal Investigator