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Ningzhong Li

Ningzhong Li

Professor of Accounting

Professional Preparation

Ph.D. - Accounting
University of Chicago - 2009
MBA
University of Chicago - 2009
M.A. - Finance
Peking University - 2002
B.A. - Finance
Peking University - 1999

Research Areas

Debt contracting, supply chain, government contracting, government transparency, disclosure, ESG, Artificial Intelligence (AI)  

Publications

“Substitution between CSR Activities: Evidence from Hiring and Mistreating Unauthorized Workers and Pollution,” with Ying Huang and Xiaolu Zhou
Management Science, forthcoming. - Journal
“Do Politically Connected Subsidy-Receiving Firms Disclose Less Subsidy Information?” with Youchao Tan and Cheng Zeng
Journal of Business Finance & Accounting, forthcoming. - Journal
“The Economic Consequences of Heightened Materiality Uncertainty: An Auditing Perspective,” with Ying Huang, Jieying Zhang, and Xiaolu Zhou
The Accounting Review 99 (4): 225-249. 2024 - Journal
“Proprietary Information Cost of Contracting with the Government,” with Jiapeng He, Kevin Li, and Weining Zhang
 The Accounting Review 99 (2) : 195-227.  2024 - Journal
“Equity Financing Incentive and Corporate Disclosure: New Causal Evidence from SEO Deregulation,” with Jun Chen and Xiaolu Zhou
Review of Accounting Studies 28: 1003-1034. 2023 - Journal
“Using Economic Links between Firms to Detect Accounting Fraud,” with Chenchen Li and Frank Zhang
The Accounting Review 98 (1): 399-421. 2023 - Journal
“Managerial Career Concerns and Corporate Tax Avoidance: Evidence from the Inevitable Disclosure Doctrine,” with Terry Shevlin and Weining Zhang
Contemporary Accounting Research 39 (1): 7-49. 2022 - Journal
“Major Government Customers and Loan Contract Terms,” with Daniel Cohen, Bin Li, and Yun Lou
Review of Accounting Studies 27: 275–312. 2022 - Journal

Awards

Nominee, President’s Excellence in Teaching Award in Graduate/Professional Instruction - University of Texas at Dallas [2023]
Nominee, Provost’s Award for Excellence in Graduate Research Mentoring - University of Texas at Dallas [2022]
Nominee, Provost’s Award for Excellence in Graduate Research Mentoring - University of Texas at Dallas [2021]
Best Paper Award - American Accounting Association GNP (Government and Nonprofit) Section Annual Meeting [2021]
Best Paper Award (Second Place) - MIT Asia Conference in Accounting [2021]
Best Paper Award (First Place) - MIT Asia Conference in Accounting [2017]

Appointments

Professor of Accounting
Naveen Jindal School of Management, University of Texas at Dallas [2023–Present]
Associate Professor of Accounting
Naveen Jindal School of Management, University of Texas at Dallas [2017–2023]
Assistant Professor of Accounting
Naveen Jindal School of Management, University of Texas at Dallas [2012–2017]
Assistant Professor of Accounting
London Business School [2009–2012]
Lecturer in Accounting
University of Chicago Booth School of Business [2007–2007]

Projects

Corporate Responses to Generative AI: Early Evidence from Conference Calls
Ning Jia, Ningzhong Li, Guang Ma, and Da Xu, 2025
R&R at Review of Accounting Studies
The Effect of Government Transparency on Corporate Tax Avoidance: Evidence from State Freedom of Information Laws”
Dongdi Gu, Jiapeng He, Ningzhong Li, and Ying Huang, 2024
R&R at Journal of Accounting Research 
The Role of Federal Agency Accounting Quality in Federal Budget Allocation
Jiapeng He and Ningzhong Li, 2025
R&R at Journal of Accounting and Economics 
The Effect of Anti-subsidy Actions on Corporate Disclosure of Subsidy Information
Ningzhong Li, Wenjing Li, Youchao Tan, and Cheng Zeng, 2025

Presentations

The Role of Federal Agency Accounting Quality in Federal Budget Allocation
  • 03/2025 Fudan University (China, online)
The Effect of Government Transparency on Corporate Tax Avoidance: Evidence from State Freedom of Information Laws
  • 4/2025 University of Toronto (scheduled)
  • 12/2024 Egyptian Online Seminars in Business, Accounting, and Economics
  • 5/2024 Rutgers Accounting Research Conference
Substitution between CSR Activities: Evidence from Hiring and Mistreating Unauthorized Workers and Pollution
  • 4/2023 Hong Kong Polytechnic University
  • 1/2023 Hawaiʻi Accounting Research Conference
  • 5/2022 Nanyang Business School Accounting Conference
Proprietary Information Cost of Contracting with the Government
  • 4/2023 University of Hong Kong
  • 2/2023 Arizona State University
  • 2/2023 University of Texas at San Antonio
  • 7/2021 CAPANA Annual Conference
  • 6/2021 Renmin University (China, online)
  • 5/2021 Hong Kong Polytechnic University (online)
  • 2/2021 Fordham University  (online)
  • 1/2021 AAA FARS Midyear Meeting
  • 12/2020 Baruch College (online)
  • 12/2020 SMU Accounting Symposium (online)
  • 9/2020 Chinese University of Hong Kong (online)

Additional Information

Professional Services
  • Editorial Board, The Accounting Review, 2023-present
  • Editorial Board, The International Journal of Accounting, 2021-2024
  • Associate Editor, Asian Pacific Journal of Accounting and Economics, 2020-2023
  •  Program Committee, CAPANA Annual Conference, 2023-2024
  • Accounting Program Committee, the 34th Annual conference on Financial Economics and Accounting (CFEA), 2024
  • External Promotion Evaluator, 2022-2024
  • Ad-hoc Reviewer: Journal of Accounting and Economics, Journal of Accounting Research, The Accounting Review, Review of Accounting Studies, Contemporary Accounting Research, Management Science, Production and Operations Management, Journal of Accounting, Auditing and Finance, European Accounting Review, Journal of Business Research, Journal of Business Finance and Accounting, Journal of Applied Economics, British Accounting Review, AAA Annual Meeting, AAA FARS Midyear Meeting, CAPANA Annual Meeting, Research Grants Council of Hong Kong, MIT Asia Conference in Accounting, Hawaii Accounting Research Conference

University Services
University of Texas at Dallas
  • University Research Integrity Committee, 2023-present
  • Personnel Committee, Jindal School of Management, 2024-2025
  • Committee on Faculty Mentoring, 2020-2022
  • PhD TA Supervision Committee, Jindal School of Management, 2023-present
  • Masters Program Committee, Jindal School of Management, 2020-present
  • Outside Examining Committee Chair for PhD Oral Defense, UT Dallas, 2018, 2020
  • Ad Hoc Committee for Tenure Promotion, Jindal School of Management, 2019
  • Accounting PhD Program Committee, Jindal School of Management, 2021-present
  • Accounting PhD Admission Committee, Jindal School of Management, 2021
  • Accounting Faculty Recruiting Committee, Jindal School of Management, 2012-2013, 2019-2020
  • Online Database Committee, Jindal School of Management, 2012-2020
  • Accounting Workshop Coordinator, Jindal School of Management, 2013-2014
  • Co-organizer of Accounting Brownbag Series, Jindal School of Management, 2012-2013
 London Business School
  • Organizing Committee of LBS Accounting Symposium, 2011-2012

News Articles

Customer Data Can Reveal Revenue Fraud at Supplier Firms
Yale Insights (3/2024)
Revision of Regulation FD under the Dodd-Frank Act and the Timing of Credit Rating Issuances
Oxford Business Law Blog (2/2017)
How Dodd-Frank’s Revision to Reg FD Affects the Timing of Credit Rating Issuance
Columbia Law School's Blog on Corporations and the Capital Markets (1/2017)
Managers’ Career Concerns and Asymmetric Disclosure of Bad versus Good News
Columbia Law School's Blog on Corporations and the Capital Markets (3/2015)

Affiliations

Member
American Accounting Association (AAA)
Member
American Finance Association (AFA)
Member
Chinese Accounting Professors' Association of North America (CAPANA)