Australian Government
Australian Accounting Standards Board
Acting Research Principal
Dr Ao Li has extensive experience spanning financial and sustainability reporting, standard-setting, research and implementation support. She holds a PhD in Financial Accounting from the Australian National University and brings together technical expertise, research evidence and stakeholder insights to inform standard-setting and practice.
Since joining the AASB, Ao has contributed to a broad range of standard-setting and research projects. This includes significant contributions to the development of simplified disclosure requirements for Tier 2 entities (AASB 1060), as well as co-leading the development of AASB S2 Climate-related Disclosures, drawing together technical analysis, Australian-specific considerations and extensive stakeholder evidence to support the Board’s decisions. She also leads the AASB’s sustainability reporting implementation monitoring work, examining emerging reporting practices and implementation experience to inform support activities and future standard-setting.
Her broader research experience covers corporate reporting, capital markets, climate-related reporting, biodiversity and audit-related matters. She has led cross-jurisdictional research collaborations and represented the AASB at international standard-setting and academic forums. Her work connects research and practice, fostering engagement across academic, professional and regulatory communities to support high-quality, evidence-informed standard-setting.