Hong Xie

University of Kentucky - Von Allmen School of Accountancy

Associate Professor

Lexington, KY 40506

United States

  • University of Kentucky - Von Allmen School of Accountancy

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    • Tel: (859) 257-4648
    • Fax: (859) 257-3654
SCHOLARLY PAPERS

24

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Top 9,689

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125

CROSSREF CITATIONS

42

Scholarly Papers (24)

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1.

Mandatory Audit-Partner Rotation, Audit Quality and Market Perception: Evidence from Taiwan

Number of pages: 50 Posted: 09 May 2005
Wuchun Chi, Huichi Huang, Yichun Liao and Hong Xie
National Chengchi University (NCCU) - Department of Accounting, Oregon State University - College of Business, National Chengchi University and University of Kentucky - Von Allmen School of Accountancy
Downloads 2,245 (12,542)
Citation 5

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Mandatory audit-partner rotation, Auditor-tenure, Audit quality, Perceptions of audit quality

2.

The Effects of Audit Partner Pre-Client and Client-Specific Experience on Audit Quality and on Perceptions of Audit Quality

Downloads 1,188 (33,172)

The Effects of Audit Partner Pre-Client and Client-Specific Experience on Audit Quality and on Perceptions of Audit Quality

Number of pages: 45 Posted: 21 Nov 2008 Last Revised: 07 Oct 2016
Wuchun Chi, Linda A. Myers, Thomas C. Omer and Hong Xie
National Chengchi University (NCCU) - Department of Accounting, University of Tennessee, Haslam College of Business, Accounting and Information Management, University of Nebraska at Lincoln - School of Accountancy and University of Kentucky - Von Allmen School of Accountancy
Downloads 1,188 (32,661)
Citation 18

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Audit Partner Experience, Audit Quality, Discretionary Accruals, Interest Rate Spreads, Auditor Tenure

The Effects of Audit Partner Pre-Client and Client-Specific Experience on Audit Quality and on Perceptions of Audit Quality

Review of Accounting Studies, Forthcoming
Posted: 11 Oct 2016
Wuchun Chi, Linda A. Myers, Thomas C. Omer and Hong Xie
National Chengchi University (NCCU) - Department of Accounting, University of Tennessee, Haslam College of Business, Accounting and Information Management, University of Nebraska at Lincoln - School of Accountancy and University of Kentucky - Von Allmen School of Accountancy

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Audit Partner Experience; Audit Quality; Discretionary Accruals; Interest Rate Spreads; Auditor Tenure

3.

Customer Concentration and Corporate Tax Avoidance

Journal of Banking and Finance, Vol. 72, 2016
Number of pages: 53 Posted: 24 Jul 2014 Last Revised: 09 Nov 2018
Henry He Huang, Gerald J. Lobo, Chong Wang and Hong Xie
Yeshiva University - Sy Syms School of Business, University of Houston - C.T. Bauer College of Business, affiliation not provided to SSRN and University of Kentucky - Von Allmen School of Accountancy
Downloads 868 (51,622)
Citation 7

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customer concentration, tax avoidance, corporate major customer, governmental major customer, political cycle

4.

Do Dividends Mitigate Bad News Hoarding, Overinvestment, and Stock Price Crash Risk?

Number of pages: 61 Posted: 01 Mar 2018 Last Revised: 15 Jun 2020
Jeong-Bon Kim, Le Luo and Hong Xie
Simon Fraser University, School of Management, Huazhong University of Science and Technology and University of Kentucky - Von Allmen School of Accountancy
Downloads 847 (53,387)
Citation 2

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Dividends; Crash risk; Bad news hoarding; Overinvestment; Agency costs.

5.

Auditor Credibility Impairment Spillovers: Evidence from Three Andersen Engagements

Number of pages: 37 Posted: 23 Dec 2003
Rajib Doogar, Hong Xie and Theodore Sougiannis
University of Washington, Bothell, University of Kentucky - Von Allmen School of Accountancy and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 778 (59,875)
Citation 14

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Auditor Credibility, Spillovers, Agency Costs, Financial Statement Credibility

6.

The Association Between Management Earnings Forecast Errors and Accruals

Downloads 729 (65,314)
Citation 29

The Association Between Management Earnings Forecast Errors and Accruals

Number of pages: 52 Posted: 13 Oct 2008
Guojin Gong, Laura Yue Li and Hong Xie
University of Connecticut, University of Illinois at Urbana-Champaign and University of Kentucky - Von Allmen School of Accountancy
Downloads 729 (64,351)
Citation 29

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voluntary disclosure, management earnings forecasts, mandatory disclosure, accruals

The Association Between Management Earnings Forecast Errors and Accruals

Accounting Review, Forthcoming
Posted: 22 Oct 2008
Guojin Gong, Laura Yue Li and Hong Xie
University of Connecticut, University of Illinois at Urbana-Champaign and University of Kentucky - Von Allmen School of Accountancy

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voluntary disclosure, management earnings forecasts, mandatory disclosure, accruals

7.

What Drives the Increased Informativeness of Earnings Announcements Over Time?

Review of Accounting Studies, Forthcoming
Number of pages: 41 Posted: 15 Sep 2004 Last Revised: 04 Sep 2008
Daniel W. Collins, Oliver Zhen Li and Hong Xie
University of Iowa - Department of Accounting, National University of Singapore (NUS) and University of Kentucky - Von Allmen School of Accountancy
Downloads 688 (70,243)
Citation 17

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capital markets, earnings announcements, Street earnings, trading volume

8.

Negative Press Coverage, Litigation Risk, and Audit Opinions in China

Number of pages: 72 Posted: 21 Jan 2014 Last Revised: 16 Jan 2017
Dan S. Dhaliwal, Qiliang Liu, Hong Xie and Jianping Zhang
University of Arizona - Department of Accounting (deceased), Wuhan University - School of Economics and Management, University of Kentucky - Von Allmen School of Accountancy and Guangdong University of Finance and Economics
Downloads 501 (104,614)
Citation 5

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Media, Press Coverage, Litigation Risk, Bankruptcy Risk, Audit Opinions

9.

The Market Mispricing of Special Items and Accruals: One Anomaly or Two?

Number of pages: 41 Posted: 05 Jun 2005
T. J. Atwood and Hong Xie
University of Arkansas - Department of Accounting and University of Kentucky - Von Allmen School of Accountancy
Downloads 491 (107,219)
Citation 2

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accruals, special items, mispricing, market anomalies

10.

CEO Political Ideology and Audit Pricing

Number of pages: 61 Posted: 07 Oct 2018
Wang Dong, Shuo Li, Shuo Li, Hong Xie and Yu (Tony) Zhang
Zhejiang University - School of Management, Western Washington University - Department of AccountingWestern Washington University, University of Kentucky - Von Allmen School of Accountancy and Lawrence Technological University
Downloads 395 (138,239)
Citation 3

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Management’s Philosophy and Operating Style, Political Ideology, Audit Fees, Republican Party, Democratic Party

11.

Regulation Fair Disclosure and the Cost of Equity Capital

Review of Accounting Studies, Forthcoming
Number of pages: 55 Posted: 15 Sep 2006
Dan S. Dhaliwal, Zhihong Chen and Hong Xie
University of Arizona - Department of Accounting (deceased), Hong Kong University of Science and Technology and University of Kentucky - Von Allmen School of Accountancy
Downloads 367 (150,147)
Citation 10

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Cost of Capital, Selective Disclosure, Information Asymmetry, Regulation Fair Disclosure

12.

Institutional Investors, Financial Health and Equity Valuation

Number of pages: 41 Posted: 03 Feb 2004
Dan S. Dhaliwal, Oliver Zhen Li and Hong Xie
University of Arizona - Department of Accounting (deceased), National University of Singapore (NUS) and University of Kentucky - Von Allmen School of Accountancy
Downloads 338 (164,237)
Citation 1

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Institutional ownership, equity valuation, financial health

13.

Tax Avoidance and Firm Value: Does Qualitative Disclosure in the Tax Footnote Matter?

Number of pages: 62 Posted: 25 Jan 2023
Le Luo, Mark (Shuai) Ma, Thomas C. Omer and Hong Xie
School of Management, Huazhong University of Science and Technology, University of Pittsburgh - Katz Graduate School of Business, University of Nebraska at Lincoln - School of Accountancy and University of Kentucky - Von Allmen School of Accountancy
Downloads 300 (186,341)

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Agency Costs, Information Asymmetry, Tax Avoidance, Tax Footnotes, Firm Value

14.

Do Corporate Whistleblower Laws Affect Bank Loan Contracting?

Number of pages: 53 Posted: 06 Jan 2022 Last Revised: 24 Jan 2022
Gerald J. Lobo, Mark (Shuai) Ma, Kunpeng Sun and Hong Xie
University of Houston - C.T. Bauer College of Business, University of Pittsburgh - Katz Graduate School of Business, Central University of Finance and Economics and University of Kentucky - Von Allmen School of Accountancy
Downloads 300 (186,341)

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Whistleblower Laws, False Claims Act (FCA), Bank Loan Contracting Terms

15.

Heterogeneous Valuation of Accruals and Trading Volume

Number of pages: 40 Posted: 03 Feb 2004
Oliver Zhen Li, Hong Xie and Weihong Xu
National University of Singapore (NUS), University of Kentucky - Von Allmen School of Accountancy and State University of New York (SUNY) - UB Foundations Activities Inc. School of Management
Downloads 216 (258,022)
Citation 1

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16.

Mandatory Repurchase Disclosure, Opportunistic Repurchases, and Their Real Effects

Number of pages: 59 Posted: 11 May 2021
Meng Huang, Nicole Thorne Jenkins and Hong Xie
University of Toledo, University of Virginia - McIntire School of Commerce and University of Kentucky - Von Allmen School of Accountancy
Downloads 146 (363,568)
Citation 2

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Transparency; mandatory disclosure; repurchases; earnings management; and fuzzy regression discontinuity design.

17.

Independent Director Attention and the Cost of Equity Capital

Journal of Business Finance & Accounting, Forthcoming
Number of pages: 46 Posted: 18 Feb 2021
Henry He Huang, Chong Wang, Hong Xie and Jian Zhou
Yeshiva University - Sy Syms School of Business, The Hong Kong Polytechnic University, University of Kentucky - Von Allmen School of Accountancy and University of Hawaii at Manoa
Downloads 114 (439,438)

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Independent director, director attention, board monitoring, cost of equity capital

18.

Does Untainted Co-signing Experience with Audit Partners Improve Audit Quality?

Number of pages: 57 Posted: 05 Jun 2023
Wuchun Chi, Anxuan Xie, Hong Xie and Chun-Chan Yu
National Chengchi University (NCCU) - Department of Accounting, Tamkang University, University of Kentucky - Von Allmen School of Accountancy and National Chung Hsing University
Downloads 104 (473,229)

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Untainted co-signing experience, knowledge sharing, audit quality, partner-level

19.

Tax Avoidance and Firm Value: Does Qualitative Disclosure in the Tax Footnote Matter?

Review of Accounting Studies, Forthcoming
Number of pages: 60 Posted: 12 Jul 2023
Le Luo, Mark (Shuai) Ma, Thomas C. Omer and Hong Xie
School of Accountancy, Central University of Finance and Economics, University of Pittsburgh - Katz Graduate School of Business, University of Nebraska at Lincoln - School of Accountancy and University of Kentucky - Von Allmen School of Accountancy
Downloads 97 (492,762)
Citation 1

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Agency costs, Information asymmetry, Tax avoidance, Tax footnotes, Firm value

20.

CEO Sensation Seeking and Accounting Conservatism

Posted: 05 Oct 2018
Xiaohua Fang, Le Luo, Jeffrey Pittman and Hong Xie
Florida Atlantic University, School of Management, Huazhong University of Science and Technology, Memorial University and University of Kentucky - Von Allmen School of Accountancy

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CEO personality traits; sensation seeking; accounting conservatism

21.

Mandatory Audit-Partner Rotation, Audit Quality and Market Perception: Evidence from Taiwan

Contemporary Accounting Research, Forthcoming
Posted: 02 Sep 2008
Wuchun Chi, Huichi Huang, Yichun Liao and Hong Xie
National Chengchi University (NCCU) - Department of Accounting, Oregon State University - College of Business, National Chengchi University and University of Kentucky - Von Allmen School of Accountancy

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Mandatory audit-partner rotation; Auditor tenure; Audit quality; Perceptions

22.

The Mispricing of Abnormal Accruals

Posted: 03 Jun 2005
Hong Xie
University of Kentucky - Von Allmen School of Accountancy

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accruals, abnormal accruals, discretionary accruals, mispricing

23.

Equity Valuation and Negative Earnings: The Role of Book Value of Equity

Posted: 26 Jan 1999
Daniel W. Collins, Morton Pincus and Hong Xie
University of Iowa - Department of Accounting, University of California, Irvine and University of Kentucky - Von Allmen School of Accountancy

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24.

Equity Valuation and Negative Earnings

Posted: 09 Jul 1998
Daniel W. Collins, Morton Pincus and Hong Xie
University of Iowa - Department of Accounting, University of California, Irvine and University of Kentucky - Von Allmen School of Accountancy

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Other Papers (1)

Total Downloads: 57
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1.

Does mandatory retrospective hedge effectiveness assessment under ASC 815 provide risk-relevant information?

Accounting Horizons 34(3): 61-85.
Number of pages: 51 Posted: 11 Jan 2011 Last Revised: 05 Jan 2022
Zhihong Chen, Alfred Z. Liu, Gim Seow and Hong Xie
Hong Kong University of Science and Technology, McMaster University, Milgard School of Business, UWT and University of Kentucky - Von Allmen School of Accountancy
Downloads 57

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hedge effectiveness assessment; risk relevance; standard setting; ASC 815; ASU 2017-12