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Mary Li Zhi Ma

School of Administrative Studies

Associate Professor

Office: Atkinson College, 204A
Phone: (416) 736-2100 Ext: 20204
Email: mlizhiyk@yorku.ca


Mary Li Zhi Ma is currently an Associate Professor of Financial Accounting at the School of Administrative Studies, York University. Her research interests include financial reporting, auditing, banking, finance, macro-economy, and information technology. Her research expertise include accounting conservatism, financial information quality, audit quality, international accounting, banking, bankruptcy risk, earnings risk, crash risk, cost of capital, systemic risk, financial crisis, macroeconomic growth, IT risk, and risk management. Currently she has ten publications at top-journal and B-level academic journals.

Mary Li Zhi Ma also holds two CPA licenses--CPA in U.S. (Calorado) and CPA in China (Hebei). She got her PhD degree in accounting from the University of Hong Kong. Her teaching interests include financial and managerial accounting and auditing.

Publications:

Accounting Conservatism and Bankruptcy Risk. Gary Biddle, Frank Song, and Mary Li Zhi Ma. 2020. Journal of Accounting, Auditing, and Finance, forthcoming.

International Diversification, Excessive Growth, and Corporate Governance. Mengyang Guo, Justin Yiqiang Jin, Mary Li Zhi Ma. 2019. Theoretical Economics Letters 9 (7): 2477-2507.

Client Importance, Bank Risk, and Systemic Risk. Li Li, Mary Li Zhi Ma, and Victor Song. 2018. Asian Review of Accounting 26 (4): 511–544.

Does the Use of Honorific Appellations in Audit Reports Connote Higher Financial Misstatement Risk? Evidence from China. Feng Chen, Xingqiang Du, Shaojun Lai and Mary Li Zhi Ma. 2018. Asian Review of Accounting 26 (2): 154–181.

Accounting-based Downside Risk, Cost of Capital, and the Macroeconomy. Yaniv Konchitchki, Yan Luo, Mary Li Zhi Ma, and Feng Wu. March 2016. Review of Accounting Studies 21 (1): 1–36.

CEO Option Compensation, Risk-taking Incentives, and Systemic Risk in the Banking Industry. Jeong Bon Kim, Li Li, Mary Li Zhi Ma, and Frank M. Song. 2016. Asian-Pacific Journal of Accounting and Economics 23 (2): 131–160.

Discretionary Loan Loss Provisions and Systemic Risk in the Banking Industry. Mary Li Zhi Ma and Victor Song. 2016. Accounting Perspectives 15 (2): 89–130.

Conditional Conservatism and the Cost of Equity Capital: Information Precision and Information Asymmetry Effects. Gary C. Biddle , Mary Li Zhi Ma and Feng Wu. February 2016. Applied Finance and Accounting 2 (1): 69–88.

Financial Development and the Cost of Equity Capital. Jeong-Bon Kim, Mary Li Zhi Ma and Haiping Wang. 2015. China Journal of Accounting Research 8 (4): 243–277.

Product Market Competition and the Cost of Capital: Evidence from China. Chen Chen, Li Li, Mary Li Zhi Ma. September 2014. Asian-Pacific Journal of Accounting and Economics 21 (3): 227–261.

More...

Mary Li Zhi Ma is currently an Associate Professor of Financial Accounting at the School of Administrative Studies, York University. Her research interests include financial reporting, auditing, banking, finance, macro-economy, and information technology. Her research expertise include accounting conservatism, financial information quality, audit quality, international accounting, banking, bankruptcy risk, cost of capital, systemic risk, financial crisis, and IT risk. Currently she has ten publications at top-journal and B-level academic journals. He teaching interests includes financial and managerial accounting and auditing.

Publications:

Accounting Conservatism and Bankruptcy Risk. Gary Biddle, Frank Song, and Mary Li Zhi Ma. 2020. Journal of Accounting, Auditing, and Finance, forthcoming.

International Diversification, Excessive Growth, and Corporate Governance. Mengyang Guo, Justin Yiqiang Jin, Mary Li Zhi Ma. 2019. Theoretical Economics Letters 9 (7): 2477-2507.

Client Importance, Bank Risk, and Systemic Risk. Li Li, Mary Li Zhi Ma, and Victor Song. 2018. Asian Review of Accounting 26 (4): 511–544.

Does the Use of Honorific Appellations in Audit Reports Connote Higher Financial Misstatement Risk? Evidence from China. Feng Chen, Xingqiang Du, Shaojun Lai and Mary Li Zhi Ma. 2018. Asian Review of Accounting 26 (2): 154–181.

Accounting-based Downside Risk, Cost of Capital, and the Macroeconomy. Yaniv Konchitchki, Yan Luo, Mary Li Zhi Ma, and Feng Wu. March 2016. Review of Accounting Studies 21 (1): 1–36.

CEO Option Compensation, Risk-taking Incentives, and Systemic Risk in the Banking Industry. Jeong Bon Kim, Li Li, Mary Li Zhi Ma, and Frank M. Song. 2016. Asian-Pacific Journal of Accounting and Economics 23 (2): 131–160.

Discretionary Loan Loss Provisions and Systemic Risk in the Banking Industry. Mary Li Zhi Ma and Victor Song. 2016. Accounting Perspectives 15 (2): 89–130.

Conditional Conservatism and the Cost of Equity Capital: Information Precision and Information Asymmetry Effects. Gary C. Biddle , Mary Li Zhi Ma and Feng Wu. February 2016. Applied Finance and Accounting 2 (1): 69–88.

Financial Development and the Cost of Equity Capital. Jeong-Bon Kim, Mary Li Zhi Ma and Haiping Wang. 2015. China Journal of Accounting Research 8 (4): 243–277.

Product Market Competition and the Cost of Capital: Evidence from China. Chen Chen, Li Li, Mary Li Zhi Ma. September 2014. Asian-Pacific Journal of Accounting and Economics 21 (3): 227–261.

Degrees

PhD in Accounting, University of Hong Kong
Master of Philosophy in Finance, University of Hong Kong

Research Interests

Accounting , Financial and Monetary Systems, Information Technology


Upcoming Courses

Term Course Number Section Title Type
Fall 2020 AP/ADMS3595 3.0 B Intermediate Financial Accounting II LECT
Fall 2020 AP/ADMS3595 3.0 C Intermediate Financial Accounting II ONLN
Fall 2020 AP/ADMS3595 3.0 L Intermediate Financial Accounting II LECT
Winter 2021 AP/ADMS4520 3.0 M Advanced Financial Accounting LECT
Winter 2021 AP/ADMS4520 3.0 O Advanced Financial Accounting LECT


Mary Li Zhi Ma is currently an Associate Professor of Financial Accounting at the School of Administrative Studies, York University. Her research interests include financial reporting, auditing, banking, finance, macro-economy, and information technology. Her research expertise include accounting conservatism, financial information quality, audit quality, international accounting, banking, bankruptcy risk, earnings risk, crash risk, cost of capital, systemic risk, financial crisis, macroeconomic growth, IT risk, and risk management. Currently she has ten publications at top-journal and B-level academic journals.

Mary Li Zhi Ma also holds two CPA licenses--CPA in U.S. (Calorado) and CPA in China (Hebei). She got her PhD degree in accounting from the University of Hong Kong. Her teaching interests include financial and managerial accounting and auditing.

Publications:

Accounting Conservatism and Bankruptcy Risk. Gary Biddle, Frank Song, and Mary Li Zhi Ma. 2020. Journal of Accounting, Auditing, and Finance, forthcoming.

International Diversification, Excessive Growth, and Corporate Governance. Mengyang Guo, Justin Yiqiang Jin, Mary Li Zhi Ma. 2019. Theoretical Economics Letters 9 (7): 2477-2507.

Client Importance, Bank Risk, and Systemic Risk. Li Li, Mary Li Zhi Ma, and Victor Song. 2018. Asian Review of Accounting 26 (4): 511–544.

Does the Use of Honorific Appellations in Audit Reports Connote Higher Financial Misstatement Risk? Evidence from China. Feng Chen, Xingqiang Du, Shaojun Lai and Mary Li Zhi Ma. 2018. Asian Review of Accounting 26 (2): 154–181.

Accounting-based Downside Risk, Cost of Capital, and the Macroeconomy. Yaniv Konchitchki, Yan Luo, Mary Li Zhi Ma, and Feng Wu. March 2016. Review of Accounting Studies 21 (1): 1–36.

CEO Option Compensation, Risk-taking Incentives, and Systemic Risk in the Banking Industry. Jeong Bon Kim, Li Li, Mary Li Zhi Ma, and Frank M. Song. 2016. Asian-Pacific Journal of Accounting and Economics 23 (2): 131–160.

Discretionary Loan Loss Provisions and Systemic Risk in the Banking Industry. Mary Li Zhi Ma and Victor Song. 2016. Accounting Perspectives 15 (2): 89–130.

Conditional Conservatism and the Cost of Equity Capital: Information Precision and Information Asymmetry Effects. Gary C. Biddle , Mary Li Zhi Ma and Feng Wu. February 2016. Applied Finance and Accounting 2 (1): 69–88.

Financial Development and the Cost of Equity Capital. Jeong-Bon Kim, Mary Li Zhi Ma and Haiping Wang. 2015. China Journal of Accounting Research 8 (4): 243–277.

Product Market Competition and the Cost of Capital: Evidence from China. Chen Chen, Li Li, Mary Li Zhi Ma. September 2014. Asian-Pacific Journal of Accounting and Economics 21 (3): 227–261.

Mary Li Zhi Ma is currently an Associate Professor of Financial Accounting at the School of Administrative Studies, York University. Her research interests include financial reporting, auditing, banking, finance, macro-economy, and information technology. Her research expertise include accounting conservatism, financial information quality, audit quality, international accounting, banking, bankruptcy risk, cost of capital, systemic risk, financial crisis, and IT risk. Currently she has ten publications at top-journal and B-level academic journals. He teaching interests includes financial and managerial accounting and auditing.

Publications:

Accounting Conservatism and Bankruptcy Risk. Gary Biddle, Frank Song, and Mary Li Zhi Ma. 2020. Journal of Accounting, Auditing, and Finance, forthcoming.

International Diversification, Excessive Growth, and Corporate Governance. Mengyang Guo, Justin Yiqiang Jin, Mary Li Zhi Ma. 2019. Theoretical Economics Letters 9 (7): 2477-2507.

Client Importance, Bank Risk, and Systemic Risk. Li Li, Mary Li Zhi Ma, and Victor Song. 2018. Asian Review of Accounting 26 (4): 511–544.

Does the Use of Honorific Appellations in Audit Reports Connote Higher Financial Misstatement Risk? Evidence from China. Feng Chen, Xingqiang Du, Shaojun Lai and Mary Li Zhi Ma. 2018. Asian Review of Accounting 26 (2): 154–181.

Accounting-based Downside Risk, Cost of Capital, and the Macroeconomy. Yaniv Konchitchki, Yan Luo, Mary Li Zhi Ma, and Feng Wu. March 2016. Review of Accounting Studies 21 (1): 1–36.

CEO Option Compensation, Risk-taking Incentives, and Systemic Risk in the Banking Industry. Jeong Bon Kim, Li Li, Mary Li Zhi Ma, and Frank M. Song. 2016. Asian-Pacific Journal of Accounting and Economics 23 (2): 131–160.

Discretionary Loan Loss Provisions and Systemic Risk in the Banking Industry. Mary Li Zhi Ma and Victor Song. 2016. Accounting Perspectives 15 (2): 89–130.

Conditional Conservatism and the Cost of Equity Capital: Information Precision and Information Asymmetry Effects. Gary C. Biddle , Mary Li Zhi Ma and Feng Wu. February 2016. Applied Finance and Accounting 2 (1): 69–88.

Financial Development and the Cost of Equity Capital. Jeong-Bon Kim, Mary Li Zhi Ma and Haiping Wang. 2015. China Journal of Accounting Research 8 (4): 243–277.

Product Market Competition and the Cost of Capital: Evidence from China. Chen Chen, Li Li, Mary Li Zhi Ma. September 2014. Asian-Pacific Journal of Accounting and Economics 21 (3): 227–261.

Degrees

PhD in Accounting, University of Hong Kong
Master of Philosophy in Finance, University of Hong Kong

Research Interests

Accounting , Financial and Monetary Systems, Information Technology



Upcoming Courses

Term Course Number Section Title Type
Fall 2020 AP/ADMS3595 3.0 B Intermediate Financial Accounting II LECT
Fall 2020 AP/ADMS3595 3.0 C Intermediate Financial Accounting II ONLN
Fall 2020 AP/ADMS3595 3.0 L Intermediate Financial Accounting II LECT
Winter 2021 AP/ADMS4520 3.0 M Advanced Financial Accounting LECT
Winter 2021 AP/ADMS4520 3.0 O Advanced Financial Accounting LECT