hero image
Zining Li, Ph.D. - Loyola Marymount University. Los Angeles, CA, US

Zining Li, Ph.D.

Associate Professor of Accounting, College of Business Administration | Loyola Marymount University



You can contact Zining Li at zining.li@lmu.edu.

Zining Li is an associate professor of accounting at Loyola Marymount University, where she teaches financial and intermediate accounting courses at the undergraduate level. Her research expertise includes financial reporting, executive compensation, internal control and goodwill impairment. Her research on these topics has been published in Contemporary Accounting Research, the Review of Accounting Studies, among others.

Zining earned a bachelor’s degree in economics from Zhongnan University of Economics and Law in China, a master’s degree in applied economics from the University of Minnesota, and a Ph.D. in accounting from the University of Minnesota. She was previously on the faculty of Southern Methodist University in Dallas and has professional experience as a governmental auditor.

Education (3)

University of Minnesota: Ph.D., Accounting 2008

University of Minnesota: M.S., Applied Economics 2004

Zhongnan University of Economics and Law: B.S., Business Economics 1997

Areas of Expertise (4)

Financial Reporting (US GAAP and IFRS)

Executive Compensation

Internal Control

Goodwill Impairment

Languages (2)

  • English
  • Chinese

Articles (8)

When Does Internal Control over Financial Reporting Curb Resource Extraction? Evidence from China

Contemporary Accounting Research

By Zining Li with Weili Ge, Qiliang Liu and Sarah McVay. Summer 2021 Vol. 38, Issue 2.

view more

Banks’ Deferred Tax Assets during the Financial Crisis

Review of Quantitative Finance and Accounting


Prior studies have suggested that deferred taxes are not generally viewed as economically valuable by the marketplace. The purpose of this paper is to extend this research to the banking industry during the period: 2006-2010.

view more

Public Information and Market Skepticism of Voluntary Disclosure

Paths for Sustainable Development


By Zining Li with R. Lunawat, 2017. Book chapter (invited) in “Paths for Sustainable Development” edited by Robert Lensink, Stefan SJogren, and Clas Wihlborg; Published by the University of Gothenburg (Sweden) and the University of Groningen (Netherlands).

Goodwill Impairment: Causes and Consequences

Review of Accounting Studies


The paper examines the reaction of market participants to the announcement of a goodwill impairment loss, the nature of the information conveyed by the loss, and whether a cause of goodwill impairment can be traced back to overpayment for targets at the time of prior acquisitions.

view more

Institutional Investor Political Orientation and Tax Aggressiveness

Working Paper

By Zining Li with James Plecnik and Ji Woo Ryou.

The Cost of Equity Implication of Accounting for Employee Stock Option

Working Paper

By Zining Li with James Plecnik, Wendy Wilson and Suning Zhang.

How does Mandatory IFRS Adoption Change Methods of Earnings Management: Evidence from China

Working Paper

By Zining Li with Qiliang Liu, Le Luo and Ivy X Zhang.

The Impact of Economic Determinants on the Change in Employee Options Use Post SFAS 123R

Working Paper

By Zining Li with Hemang Desai and Suning Zhang.