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

26

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Top 9,479

in Total Papers Citations

148

Scholarly Papers (26)

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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 2,318 (13,620)
Citation 10

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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 1,281 (33,948)
Citation 18

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 1,281 (33,364)
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.

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 936 (53,113)
Citation 3

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

4.

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 933 (53,350)
Citation 7

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

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 819 (63,755)
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 769 (69,322)
Citation 59

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 769 (68,241)
Citation 59

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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 723 (75,219)
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 544 (107,835)
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, Fayetteville - Department of Accounting and University of Kentucky - Von Allmen School of Accountancy
Downloads 506 (117,868)
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 442 (138,761)

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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 405 (153,453)
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 356 (177,058)
Citation 1

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Institutional ownership, equity valuation, financial health

13.

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 315 (201,982)

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

14.

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 312 (204,106)

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

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 224 (285,543)
Citation 1

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16.

Mandatory Disclosures and Opportunism: Evidence from Repurchases

Journal of Accounting and Economics, Forthcoming
Number of pages: 73 Posted: 11 May 2021 Last Revised: 13 Mar 2025
Brian Bratten, Meng Huang, Nicole Thorne Jenkins and Hong Xie
University of Kentucky - Von Allmen School of Accountancy, University of Toledo, University of Virginia - McIntire School of Commerce and University of Kentucky - Von Allmen School of Accountancy
Downloads 221 (289,204)
Citation 1

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

17.

Asymmetric Cost Behavior and Corporate Environmental Commitments

HKU Jockey Club Enterprise Sustainability Global Research Institute Paper No. 2024/010
Number of pages: 65 Posted: 11 Dec 2024
Clara Xiaoling Chen, Jackie Zeyang Ju, Hong Xie and Detian Yang
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Kentucky, University of Kentucky - Von Allmen School of Accountancy and The University of Hong Kong - Faculty of Business and Economics
Downloads 201 (316,290)

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asymmetric cost behavior, cost stickiness, corporate environmental commitments, ESG, sustainability

18.

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 142 (427,690)

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

19.

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, Hong Kong Polytechnic University - Faculty of Business, University of Kentucky - Von Allmen School of Accountancy and University of Hawaii at Manoa
Downloads 118 (494,391)

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

20.

Does Audit Partners’ Co-signing Experience Improve Audit Quality?

Number of pages: 50 Posted: 24 Jul 2024
Wuchun Chi, Anxuan Xie, Hong Xie and Chun-Chan Yu
National Chengchi University (NCCU) - Department of Accounting, National Taipei University - Department of Accountancy, University of Kentucky - Von Allmen School of Accountancy and National Chung Hsing University
Downloads 83 (626,725)

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Co-signing experience; audit quality; partner-level research

21.

Dare to Say No? Externalities of Employee Employment Protection on Financial Misreporting

Number of pages: 58 Posted: 30 Jan 2025 Last Revised: 06 Mar 2025
Jackie Zeyang Ju, Chan Li and Hong Xie
University of Kentucky, University of Kansas and University of Kentucky - Von Allmen School of Accountancy
Downloads 79 (644,736)

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rank-and-file employees, managers, wrongful discharge law, good-faith exception, employee employment protection, financial misreporting

22.

CEO Endowed Trait and Financial Reporting Conservatism: Evidence from Pilot CEOs

Posted: 05 Oct 2018 Last Revised: 24 Jan 2025
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

23.

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

24.

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

25.

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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26.

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: 80
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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 80

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