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Tiemei (Sarah) Li

Li, Tiemei (Sarah)
Associate Professor
B.A. (HuaZhong University of Science & Technology), M.A. (Central University of Finance and Economics), CPA (The Chinese Institute of Certified Public Accountants), Ph.D. (Concordia)
DMS 7150
613-562-5800 x 1991
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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

  • Ge, W., Kim, J.B., Li, T. and Zhang, J. 2022. Subsidiary Operations in Offshore Financial Centers and Bank Risk-Taking: International Evidence. Journal of International Business Studies, 53: 268-301.
  • Ge, W., Kim, J.B., Li, T. and Zhang, S. 2022. Involvement in offshore financial centers and audit fees: Evidence from U.S. multinational firms. European Accounting Review.
  • Li, T., Magnan, M. and Shi, Y. 2022. Governance Tensions in MNCs’ Accounting Quality. Journal of International Business Studies.
  • Ben Amar, W., He, L., Li, T. and Magnan, M. 2019. The Corrosive Effect of Offshore Financial Centers on Multinational Firms’ Disclosure Strategy . European Accounting Review, 28(3): 483-512.
  • Ge, W., Kim, J.-B., Li, T. and Li, Y. 2018. Operations in Offshore Financial Centers and Loan Syndicate Structure. Journal of Empirical Finance, 45(2018): 157-180.
  • Kim, J.-B. and Li, T. 2018. Are offshore firms less conservative in financial reporting? International evidence. Journal of International Financial Management and Accounting, 29(2): 131-169.
  • Durnev, A., Li, T. 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.
  • Ge, W., Kim, J.-B., Li, T. 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.
  • Durnev, A., Li, T. and Magnan, M. 2016. Are Offshore Firms Worth More? Journal of Corporate Finance, 36: 131-156.

Funded Research during the last 7 years

Funded Research during the last 7 years
From-To Source Title * ** Role Amount
2022-2024 Telfer School of Management Research Grants (SMRG) The Impact of Environmental Sustainability Policy Arbitrage: International Evidence R I PI $ 15,000
2020-2022 CPA Canada Social media impact on transparency of companies with OFC operations R F PI $ 5,000
2018-2020 Telfer School of Management Research Grants (SMRG) Does Globalization Matter to Multinational Companies’ Credit Risk? Evidence from Credit Default Swap R I PI $ 8,000
2018-2020 SSHRC Impact Investing by Private Foundations R C Co-I $ 65,372
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


C: Contract (R and D) | E: Equipment Grant | R: Research Grant | S: Support Award | P: Pedagogical Grant | O: Other, U: Unknown

C: Granting Councils | G: Government | F: Foundations | I: UO Internal Funding | O: Other | U: Unknown

PI = Principal Investigator | Co-I = Co-Investigator | Co-PI = Co-Principal Investigator

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