Dr. Jiafan Li
Lecturer in Accounting and Finance

Profile

Biography

Jiafan Li holds a PhD in Accounting from the University of Strathclyde and is a Chartered Accountant with the Association of Chartered Certified Accountants (ACCA), as well as a Fellow of the Higher Education Academy (FHEA). Prior to joining the School for Business and Society, she served as a Lecturer in Accounting at the University of Huddersfield and a Graduate Teaching Assistant at the University of Strathclyde. Her research focuses on accountability, accounting disclosure, sustainability, corporate governance, ownership structure, and corporate social responsibility (CSR). She also engages in interdisciplinary research across management, logistics, and banking.

Jiafan serves as an ad hoc reviewer for several leading journals, including the Journal of Accounting Literature, Review of Quantitative Finance and Accounting, Business Strategy and the Environment, International Review of Financial Analysis, and International Review of Economics and Finance.

Research

Overview

Jiafan’s current research lies in:

• Accountability and AI
• Accounting disclosure
• Sustainability
• Corporate leadership and governance
• Interdisciplinary research

Teaching

Undergraduate

Taxation Systems

Postgraduate

Finance for Business

Publications

Selected publications

Journal articles

1. Mouti, K., Kilincarslan, E. and Li, J. (2026). Board Gender Diversity and Environmental Credit Risk in Banking: A Global Study of Bank Governance. Business Strategy and the Environment, https://doi.org/10.1002/bse.70731.
2. Mouti, K., Kilincarslan, E. and Li, J. (2026) Environmental Credit Risk, Climate Change and Bank Performance: Evidence from a Global Panel of Banks. Business Strategy and the Environment, https://doi.org/10.1002/bse.70259.
3. Kilincarslan, E., Li, Z and Li, J. (2025). Firm-level climate change exposure and credit ratings, Economics Letters, https://doi.org/10.1016/j.econlet.2025.112512.
4. Li, J. and Smith, J. (2025). The transition of leadership via accounting practices: the case of a Chinese entrepreneurial firm. Meditari Accountancy Research, https://doi.org/10.1108/MEDAR-06-2024-2537.

Media posts

1. What impact is AI having on British firms and the jobs they offer? (with Dr Erhan Kilincarslan), LSE Business Review (20 Mar 2026). Available at: What impact is AI having on British firms and the jobs they offer? - LSE Business Review
2. Meta’s $2 billion purchase of Manus raises concerns over AI valuations (with Dr Erhan Kilincarslan), LSE Business Review (2 Feb 2026). Available at: Meta’s $2 billion purchase of Manus raises concerns over AI valuations - LSE Business Review
3. Why Climate-Risk Transparency Pays (with Dr Erhan Kilincarslan and Dr Zezeng Li), The CLD Blue Sky Blog (Columbia Law School, US) (15 Aug 2025). Available at: https://clsbluesky.law.columbia.edu/2025/08/15/why-climate-risk-transparency-pays/
4. Beyond the blind box: The emotional economics of Labubu (with Dr Erhan Kilincarslan), University of Sheffield, Sheffield Political Economy Research Institute (31 Jul 2025). Available at: https://speri-blog.sites.sheffield.ac.uk/blog/2025/beyond-the-blind-box