Hong Xie

University of Kentucky - Von Allmen School of Accountancy

Associate Professor

Lexington, KY 40506

United States

SCHOLARLY PAPERS

24

DOWNLOADS
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Top 7,892

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10,753

SSRN CITATIONS
Rank 9,787

SSRN RANKINGS

Top 9,787

in Total Papers Citations

128

CROSSREF CITATIONS

41

Scholarly Papers (24)

1.

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

Number of pages: 50 Posted: 09 May 2005
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 2,249 (12,767)
Citation 5

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

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
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 1,191 (33,173)
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
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
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 872 (52,236)
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 852 (53,942)
Citation 3

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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
University of Washington, Bothell, University of Kentucky - Von Allmen School of Accountancy and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 780 (60,804)
Citation 14

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Auditor Credibility, Spillovers, Agency Costs, Financial Statement Credibility

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 733 (65,039)
Citation 30

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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
University of Iowa - Department of Accounting, National University of Singapore (NUS) and University of Kentucky - Von Allmen School of Accountancy
Downloads 690 (71,327)
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
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 507 (104,928)
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 492 (108,793)
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
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 396 (140,303)

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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
University of Arizona - Department of Accounting (deceased), Hong Kong University of Science and Technology and University of Kentucky - Von Allmen School of Accountancy
Downloads 368 (152,204)
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
University of Arizona - Department of Accounting (deceased), National University of Singapore (NUS) and University of Kentucky - Von Allmen School of Accountancy
Downloads 338 (166,979)
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
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 303 (187,426)

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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
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 (189,483)

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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 216 (262,219)
Citation 1

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16.

Mandatory Repurchase Disclosure, Opportunistic Repurchases, and Their Real Effects

Number of pages: 59 Posted: 11 May 2021
University of Toledo, University of Virginia - McIntire School of Commerce and University of Kentucky - Von Allmen School of Accountancy
Downloads 149 (363,225)
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
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 115 (443,513)

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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
National Chengchi University (NCCU) - Department of Accounting, Tamkang University, University of Kentucky - Von Allmen School of Accountancy and National Chung Hsing University
Downloads 104 (477,399)

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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
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 98 (496,935)
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
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
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
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
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: 58
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
Hong Kong University of Science and Technology, McMaster University, Milgard School of Business, UWT and University of Kentucky - Von Allmen School of Accountancy
Downloads 58

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