Dr. Jingyu (Jennifer) Li is Professor of Accounting at Brock University’s Goodman School of Business, where she has taught since 2003. She holds a PhD in Accounting from Massey University, a Master of Accountancy from Missouri State University, the Chartered Professional Accountant (CPA) designation from Ontario, and a teaching certificate from Massey University and Western University’s Ivey School of Business. Her research has been published in top-tier journals, including the British Accounting Review and the Journal of Business Ethics among others.

At Goodman, Dr. Li has played an active role in curriculum and program development, serving on the BAcc, IMAcc, and MAcc curriculum review committees, the undergraduate program committee, and the CPA accreditation committee. She was a key member of the committee that established the Master of Professional Accountancy (MPAC) program and was instrumental in securing CPA Ontario accreditation for it. In 2019, she developed "Accounting for Government and Not-for-Profit Organizations," which remains the only course of its kind in Canada.

Beyond her teaching, research and program leadership, Dr. Li has held significant administrative roles. She previously served as the Director of the Confucius Institute at Brock University (CIBU), an organization dedicated to promoting Chinese culture and serving the cultural needs of the university and wider community. She was the Director of the CPA Ontario Center for Public Policy and Innovation in Accounting, a research center that funds research and hosts professional development and academic exchange activities. Under her leadership, the Center has organized influential symposiums and webinars with global reach, addressing critical issues such as the future of accounting, post-pandemic business, and sustainability reporting.

Dr. Li also contributes to the academic community as a member of the editorial board and as a periodic peer reviewer for the Canadian Academic Accounting Association (CAAA) Annual Conference and the Administrative Sciences Association of Canada (ASAC) Conference.

RESEARCH AREA

SELECTED PUBLICATIONS

Journal Articles

Elayan, F., Meyer, Thomas, and Li, J. Evidence from Tax-Exempt Firms on Motives for Participating in Sale-Leaseback Agreements, Journal of Real Estate Research, Forthcoming.

Elayan, F., Pacharn, P., Li, J., Brown, K., and Chen, Y. The Market Response to Mandatory Disclosure of Payments to Foreign Governments, The British Accounting Review, Volume 55, Number 6, 2023.

Jiang, M., Li, J., Lin, Z., and Xia, J. Learning through observation or through acquisition? Innovation performance as an outcome of internal and external knowledge combination, Asia Pacific Journal of Management, Volume 38, Number 1, March, 2021.

Elayan, F., Brown, K., Chen, Y., and Li, J. The Market Response to Mandatory Conflict Mineral Disclosures, Journal of Business Ethics, Volume 169, 2019.

Brown, K., Elayan, F., Liu, Z., and Li, J. Comparing the financial reporting quality of Chinese and US public firms, China Finance Review, Volume 8, Number 4, 2018.

Meyer, T., Brooks, W., Li, J., and Elayan, F. Indigenous People's and Other Stakeholder Reaction to an Unacceptable Proposed Corporate Investment: The Northern Gateway Oil Pipeline Project, E-Journal of Business and Economic Issues, Volume 12, Number 3, 2017.

Elayan, F., Li, J., Liu, Z., and Felton, S. Changes in the Covalence Ethical Quote, Financial Performance and Financial Reporting, Journal of Business Ethics, Volume 134, Number 3, 2016.

Brown, K., Elayan, F., Li, J., Mohammad, E., Pacharn, P., and Liu, Z. To Exempt or Not to Exempt Non-Accelerated Filers from Compliance with the Auditor Attestation Requirement of Section 404(b) of the Sarbanes-Oxley Act, Research in Accounting Regulation, Volume 28, Number 2, 2016.

Owen, F., Li, J., Whittingham, L., Hope, J., Bishop, C., Readhead, A., and Mook, L. Social return on investment of an innovative employment option for persons with developmental disabilities: Common Ground Cooperative, Nonprofit Management & Leadership, Volume 26, Number 2, 2015.

Wegener, Matt, Elayan, F., Felton, S., and Li, J. Factors Influencing Corporate Environmental Disclosures, Accounting Perspectives, Volume 12, Number 1, March, 2013.

Li, J., Elayan, F., Meyer, T., and Pacharn, P. The Outcome of Backdating Investigations: Economic Consequences, Market Overreaction, and Management Motives, Investment Management and Financial Innovations, Volume 9, Number 1, 2012.

Li, J., Elayan, F., Meyer, T., and Pacharn, P. The Economic Consequences of Accelerated Vesting of Employee Stock Options, Investment Management and Financial Innovations, Volume 7, Number 4, 2010.

Elayan, F., Li, J., Donnelly, M., and Young, A. Changes to Income Trust Taxation in Canada: Investor Reaction and Dividend Clientele Theory, Journal of Business Finance and Accounting, Volume 36, Number 5,6, 2009.

Elayan, F., Li, J., and Meyer, Thomas Accounting Irregularities, Management compensation Structure and Information Asymmetry, Accounting and Finance, Volume 1, Number 1, 2008.

Elayan, Fayez, Meyer, Thomas, and Li, Jingyu Evidence from Tax-Exempt Firms on Motives for Participating in Sale-Leaseback Agreements, Journal of Real Estate Research, Volume 28, Number 4, October, 2006.

Elayan, F.A., Meyer, T.O., and Li, J. Leverage Effect or Signaling Effect? An Empirical Investigation of Bank Credit Agreements to Non-taxable Firms, Journal of Real Estate Finance and Economics, Volume 28, Number 1, 2004.

Elayan, F.A., Li, J., and Meyer, T.O. Creditworthiness or Management Signal? An Empirical Investigation of Loan Commitment Obtained by Non-Taxable Firms, Financial Economics Network (FEN), Volume 28, Number 1, September, 2003.

Li, J., Elayan, F.A., and Meyer, T.O. Acquisition by Real Estate Investment Trusts as a Strategy for Minimization of Investor Tax Liability, Journal of Economics and Finance, Volume 25, Number 1, 2001.

Elayan, F.A. and Li, J. Debtor-In-Possession Financing and the Uniqueness of Bank Loans: An empirical Investigation, Advances in Working Capital Management, Volume 4, 2001.

Li, J., Elayan, F.A., and Meyer, T.O. The Tax Motives for Untaxed Firms: The Case of REITs Acquisition, Financial Economics Network (FEN), Volume 3, Number 7, March, 2000.

Conference Proceedings and Presentations

Brown, K., Chen, Y., Elayan, F., and Li, J. Accounting for Human Rights Violations Risk: Conflict Minerals Mandatory Disclosures under the Dodd Frank Act - Canadian Academic Accounting Association, St Johns, Newfoundland, 2016.

Brown, K., Chen, Y., Elayan, F., and Li, J. Accounting for Human Rights Violations Risk: Conflict MineralsMandatory Disclosures under the Dodd Frank Act - American Accounting Association (AAA) Conference, New York City, New York, 2016.

Brown, K., Elayan, F., Li, J., and Liu, Z. Perception versus reality: Do Chinese firms carry elevated risk of accounting fraud? - Accounting and Financial Management, Sanya, China, 2016.

Liu, Z., Elayan, F., Li, J., and Brown, K. Chinese Firms Has Better Financial Reporting Quality: A Study of Chinese Reverse Mergers - Multinational Finance Society Conference, Halkidiki, Greece, 2015.

Brown, K., Elayan, F., Li, J., and Liu, Z. Perception versus reality: a comparative study of the financial reporting quality at Chinese and U.S. firms - The 8th Multi-disciplinary Symposium of Chinese Professors, Niagara on the lake, Ontario, August, 2014.

Brown, K., Elayan, F., Li, J., and Liu, Z. Stop bashing: Chinese firms even have better financial reporting quality - AAA Annual conference, Atlanta, Georgia, August, 2014.

Brown, K., Elayan, F., Li, J., and Liu, Z. Perception versus reality: a comparative study of the financial reporting quality at Chinese and U.S. firms - China Finance Review International Conference, Shanghai, China, July, 2014.

Elayan, F., Felton, S., Li, J., and Liu, Z. Ethics index, ethical performance, financial performance and quality of financial reporting - Administrative Sciences Association of Canada annual conference, Muskoka, Ontario, May, 2014.

Elayan, F., Felton, S., Li, J., and Liu, Z. Ethics index, ethical performance, financial performance and quality of financial reporting - CAAA Annual conference, Edmonton, Alberta, May, 2014.

Elayan, F., Brown, K., Li, J., and Liu, Z. Stop bashing: Chinese firms even have better financial reporting quality - ASAC Annual conference, Muskoka, Ontario, May, 2014.

Brown, K., Elayan, F., Li, J., and Liu, Z. Stop bashing: Chinese firms even have better financial reporting quality - CAAA Annual conference, Edmonton, Alberta, May, 2014.

Brookes, W., Elayan, F., and Li, J. Accounting for Indigenous Rights and Environmental Protection versus Economic Insatiability - Canadian Academic Accounting Association, Edmonton, Alberta, 2014.

Elayan, F., Brookes, W., and Li, J. Accounting for Indigenous Rights and Environmental Protection versus Economic Insatiability - Administrative Sciences Association of Canada (ASAC) Conference, Muskoka, Ontario, 2014.

Brown, K., Elayan, F., Li, J., and Liu, Z. Perception vs. Reality: A comparative study of financial reporting quality at the Chinese and US firms - American Accounting Association (AAA) Annual Meeting, Atlanta, Georgia, 2014.

Liu, Z., Elayan, F., Li, J., and Brown, K. Perception vs. Reality: A comparative study of financial reporting quality at the Chinese and US firms - Canadian Academic Accounting Association (CAAA) Annual Conference, Edmonton, Alberta, 2014.

Liu, Z., Elayan, F., Li, J., and Brown, K. Perception vs. Reality: A comparative study of financial reporting quality at the Chinese and US firms - Administrative Sciences Association of Canada (ASAC) Conference, Muskoka, Ontario, 2014.

Elayan, F., Li, J., Liu, Z., Meyer, T, and Felton, S. Ethical Performance, Financial Performance and the Quality of Financial Reporting - World Finance & Banking Symposium, Beijing, China, December, 2013.

Elayan, F., Li, J., Liu, Z., and Meyers, T Ethics index, ethical performance, financial performance and quality of financial reporting - Academy of Business Research Spring International Conference, New Orleans, Louisiana, March, 2013.

Li, J., Elayan, F., Felton, S., Liu, Z., and Meyer, T. Ethics Index, Ethical Performance, Financial Performance and the Quality of Financial Reporting - World Finance and Banking Symposium, Beijing, China, 2013.

Wegener, M., Elayan, F., Felton, S., and Li, J. Carbon Disclosure Project and Environmental Corporate Governance - American Accounting Association (AAA) Conference, Washington, District of Columbia, 2012.

Wegener, M., Elayan, F., Felton, S., and Li, J. Carbon Disclosure Project and Environmental Corporate Governance - Administrative Sciences Association of Canada (ASAC) Conference, St Johns, Newfoundland, 2012.

Wegener, M., Elayan, F., Felton, S., and Li, J. Carbon Disclosure Project and Environmental Corporate Governance - Canadian Academic Accounting Association (CAAA), Charlottetown, Prince Edward Island, 2012.

Elayan, F., Brown, K., Pacharn, P., Li, J., and Chu, F. The valuation effect and motivations of voluntary compliance with auditor's attestation under Sarbanes-Oxley Act section 404 (b) - Administrative Sciences Association of Canada (ASAC) Conference, St Johns, Newfoundland, 2012.

Elayan, F., Brown, K., Pacharn, P., Li, J., and Chu, F. The Valuation Effect and Motivations of Voluntary Compliance with Auditor's Attestation under Sarbanes-Oxley Act Section 404 (b) - World Finance Conference, Shanghai, China, 2012.

Li, J., Elayan, F., Meyer, T., and Pacharn, P. Option Backdating: Market Overreaction and Management Motives - International Conference on Interdisciplinary Social Sciences, New Orleans, Louisiana, 2011.

Elayan, F., Li, J., Meyer, T., and Pacharn, P. Option Backdating: Market Overreaction and Management Motives - Canadian Academic Accounting Association (CAAA), Toronto, Ontario, 2011.

Li, J., Elayan, F., Meyer, T., and Pacharn, P. Option Backdating: Market Overreaction and Management Motives - Administrative Sciences Association of Canada (ASAC) Conference, Montreal, Quebec, 2011.

Li, J., Elayan, F., Meyer, T., and Pacharn, P. The Outcome of Backdating Investigation: Economic Consequences, Market Overreaction, and Management Motives - Asia-Pacific Conference on International Accounting Issues, Beijing, China, 2011.

Elayan, F., Meyer, Thomas, and Li, J. Accelerating Vesting of Employee Stock Options to Avoid Expense Recognition - Canadian Academic Accounting Association (CAAA), Halifax, Nova Scotia, June, 2007.

Elayan, F., Li, J., and Meyer, Thomas Expensing Executive Stock Options and Firm Performance - Administrative Sciences Association of Canada (ASAC), Ottawa, Ontario, May, 2007.

Elayan, Fayez, Li, Jingyu, and Pukthuanthong, Kuntara Expensing Executive Stock Options and Firm Performance - Financial Management Association Conference, New Orleans, Louisiana, October, 2004.

Elayan, Fayez, Li, Jingyu, and Pukthuanthong, Kuntara The Determinants and Impact of Government Contract Award on the Market Value of the Winning Firms - Financial Management Association Conference, New Orleans, Louisiana, October, 2004.

Elayan, Fayez, Li, Jingyu, and Pukthuanthong, Kuntara The Valuation Effect and Determinants of Corporate Contracting - Financial Management Association Conference, New Orleans, Louisiana, October, 2004.

Li, Jingyu and Elayan, Fayez Dividend Clienteles under the New Zealand Full Imputation Tax Regime - Administrative Sciences Association of Canada, Quebec City, Quebec, June, 2004.

Young, A., Li, J., and Elayan, F. Dividend Clienteles under the New Zealand Full Imputation Tax Regime - UP, Bournemouth, United Kingdom, 2004.

Elayan, F.A., Meyer, T.O., and Li, J. Accounting Irregularities, Management Compensation Structure, and Information Asymmetry - Academy of Financial Services, Denver, Colorado, October, 2003.

Elayan, F.A., Meyer, T.O., and Li, J. Accounting Irregularities, Management Compensation Structure, and Information Asymmetry - Financial Management Association, Denver, Colorado, October, 2003.

Elayan, F.A., Meyer, T.O., and Li, J. Accounting Irregularities, Management Compensation, and Information Asymmetry - Accounting and Finance Association of Australia and New Zealand, Brisbane, Queensland, Australia, July, 2003.

Elayan, F.A., Meyer, T.O., and Li, J. Accounting Irregularities, Management Compensation Structure, and Information Asymmetry - European Applied Business Research Conference, Venice, Italy, June, 2003.

Elayan, F.A., Meyer, T.O., and Li, J. Accounting Irregularities, Management Compensation, and Information Asymmetry - Financial Management Association European Conference, Dublin, Ireland, June, 2003.

Elayan, F.A., Meyer, T.O., and Li, J. Accounting Irregularities, Management Compensation, and Information Asymmetry - The 7th Finance Colloquium, Palmerston North, New Zealand, February, 2003.

Elayan, F.A., Meyer, T.O., and Li, J. Evidence from Tax Exempt Firms on Motives for Sale-Leaseback Agreements - Annual Meeting of the Financial Management Association, San Antonio, Texas, October, 2002.

Li, J., Elayan, F.A., and Meyer, T.O. Acquisition by Real Estate Investment Trusts as a Strategy for Minimization of Investor Tax Liability - Annual Meeting of the Financial Management Association, Toronto, Ontario, October, 2001.

Elayan, F.A., Li, J., and Rose, C. Bank Loan Ratings and the Monitoring Role of the Banking Institutions: An Empirical Investigation. - Annual Meeting of the Financial Management Association, Toronto, Ontario, October, 2001.

Elayan, F.A., Meyer, T.O., and Li, J. Creditworthiness or Management Signal: An empirical Investigation of Loan Commitments to Non-taxable Firms - Annual Meeting of the Academy of Financial Services Annual Meeting, Toronto, Ontario, October, 2001.

Elayan, F.A., Meyer, T.O., and Li, J. Leverage Effect or Signaling Effect? An Empirical Investigation of Bank Credit Agreements to Non-Taxable Firms - Annual Meeting of the Financial Management Association, Seattle, Washington, October, 2000.

Elayan, F.A., Meyer, T.O., and Li, J. Executive Incentive Compensation Schemes in New Zealand and Their Impact on Corporate Performance: Evidence since Legal Dsiclosure Requirements became Effective - 7th Asia-Pacific Finance Association Annual Conference, Shanghai, China, July, 2000.

Elayan, F.A., Meyer, T.O., and Li, J. Leverage Effect or Signaling Effect? An Empirical Investigation of Bank Credit Agreements to Non-Taxable Firms - 7th Asia-Pacific Finance Association Annual Conference, Shanghai, China, July, 2000.

Elayan, F.A., Meyer, T.O., and Li, J. Leverage Effect or Signalling Effect? An Empirical Investigation of Bank Credit Agreements to Non-Taxable Firms - The 4th Annual New Zealand Finance Colloquium, Wellington, New Zealand, May, 2000.

Li, J. and Elayan, F.A. The Tax Motives for Untaxed Firms: The Case of REITs Acquisition - Financial Management Association, Orlando, Florida, October, 1999.

Li, J. and Elayan, F.A. The Tax Motives for Untaxed Firms: The Case of REITs Acquisition - Accounting Association of Australia and New Zealand, Cairns, Queensland, Australia, July, 1999.

Li, J. and Elayan, F.A. The Tax Motives for Untaxed Firms: The Case of REITs Acquisition - American Real Estate and Urban Economics Association (AREUEA) and Asian Real Estate Society (AsRES), Maui, Hawaii, May, 1999.