Dr Teng Li
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Email
teng.li@essex.ac.uk -
Location
EBS.3.43, Colchester Campus
Profile
Biography
Teng Li joined Essex Business School as a Senior Lecturer in Accounting in 2023. Prior to joining Essex, he lectured at Newcastle University Business School and Brunel University of London. He holds a BSc in Accounting, an MSc in Finance, and a PhD in Sustainability Accounting. His research lies in the fields of social and environmental accounting, sustainability reporting and assurance, ESG issues in corporate governance, and sustainable finance. Broadly, Teng explores the role of accounting as a technology of both accountability and control in driving businesses to pursue long-term value creation rather than short-term monetary returns. His work examines how sustainability-related practices, standards, and assurance are developed, interpreted, and embedded within organisations, and how organisations use accounting and reporting processes to navigate growing institutional pressures, regulatory scrutiny, and stakeholders' expectations. Teng’s research draws on both qualitative and quantitative methodologies. His fieldwork-based case studies explore the emergence and implementation of sustainability (CSR) reporting, third-party independent assurance, and related accountability practices across different organisational settings, particularly in emerging and developing economies. He also collaborates on quantitative research examining the real effects of firms' sustainability-oriented governance, climate risk exposure, and sustainable investing on their financial stability and resilience in times of crisis. His academic publications have appeared in international journals (ABS 4&3; ABDC A*&A), including the British Journal of Management; Accounting and Business Research; Accounting, Auditing & Accountability Journal; and Journal of Financial Stability, among others. Teng serves on the editorial board of the British Accounting Review, and has acted as a Guest Editor for a special issue of the Asian Review of Accounting. Teng is a member of CPA Australia, holds the IFRS-FSA Credential, and is a Fellow of the Higher Education Academy (UK).
Teaching and supervision
Current teaching responsibilities
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Introduction to Accounting and Finance (BE101)
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Current Issues in Financial Reporting (BE130)
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Financial Analysis and Decision Making (BE283)
Publications
Journal articles (9)
Trinh, VQ., Li, T., Ha, O. and Liu, J., (2025). Board busyness and financial leverage: The impact of corporate tax avoidance. Financial Review. 60 (3), 951-1002
Trinh, VQ., Trinh, HH., Li, T. and Vo, XV., (2024). Climate change exposure, financial development, and the cost of debt: Evidence from EU countries. Journal of Financial Stability. 74, 101315-101315
Li, T., Hidayah, NN., Lyu, O. and Lowe, A., (2023). Navigational space for the absence of sustainability assurance in China. Accounting Auditing and Accountability Journal. 36 (5), 1221-1248
Quang Trinh, V., Duong Cao, N., Li, T. and Elnahass, M., (2023). Social capital, trust, and bank tail risk: The value of ESG rating and the effects of crisis shocks. Journal of International Financial Markets, Institutions and Money. 83, 101740-101740
Li, T., Trinh, VQ. and Elnahass, M., (2023). Drivers of Global Banking Stability in Times of Crisis: The Role of Corporate Social Responsibility. British Journal of Management. 34 (2), 595-622
Trinh, VQ., Salama, A., Li, T., Lyu, O. and Papagiannidis, S., (2023). Former CEOs chairing the board: does it matter to corporate social and environmental investments?. Review of Quantitative Finance and Accounting. 61 (4), 1277-1313
Elnahass, M., Trinh, VQ. and Li, T., (2021). Global banking stability in the shadow of Covid-19 outbreak. Journal of International Financial Markets, Institutions and Money. 72, 101322-101322
Parsa, S., Dai, N., Belal, A., Li, T. and Tang, G., (2021). Corporate social responsibility reporting in China: political, social and corporate influences. Accounting and Business Research. 51 (1), 36-64
Li, T. and Belal, A., (2018). Authoritarian state, global expansion and corporate social responsibility reporting: The narrative of a Chinese state-owned enterprise. Accounting Forum. 42 (2), 199-217
Book chapters (3)
Li, T., Trinh, VQ. and Oanh, HK., (2025). When Good Deeds Conceal Tax Games: A Board Oversight View. In: Sustainable Finance. Springer Nature Switzerland. 177- 211. 9783032039422
Li, T. and Chen, Y., (2024). Understanding the Antecedents and Consequences of Corporate Eco-innovation. In: Climate Governance and Corporate Eco-innovation A Framework for Sustainable Companies. Editors: Trinh, VQ., . Springer. 3- 64. 9783031564222
Li, T. and Trinh, V., (2023). Socially Responsible Banks. In: Banking Resilience and Global Financial Stability. World Scientific Publishing Europe Limited. 1800614314. 9781800614314