John (Xuefeng) Jiang

Michigan State University

Professor of Accounting and Information Systems

632 Bogue St Ste N505

Eli Broad College of Business

East Lansing, MI 48824

United States

http://sites.google.com/view/johnjiang

SCHOLARLY PAPERS

24

DOWNLOADS
Rank 4,068

SSRN RANKINGS

Top 4,068

in Total Papers Downloads

17,721

SSRN CITATIONS
Rank 1,240

SSRN RANKINGS

Top 1,240

in Total Papers Citations

913

CROSSREF CITATIONS

419

Scholarly Papers (24)

1.

Discretionary Accruals and Earnings Management: An Analysis of Pseudo Earnings Targets

Accounting Review, Vol. 81, No. 3, pp. 617-652, 2006, AAA 2005 Financial Accounting and Reporting Section (FARS) Meeting
Number of pages: 46 Posted: 12 Dec 2005 Last Revised: 13 Nov 2009
Benjamin C. Ayers, John (Xuefeng) Jiang and P. Eric Yeung
University of Georgia, Michigan State University and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 2,713 (9,530)
Citation 47

Abstract:

Loading...

Discretionary accruals, Earnings management, Earnings benchmarks

CFOs and CEOs: Who Have the Most Influence on Earnings Management?

Journal of Financial Economics (JFE), Vol. 96, No. 3, pp. 513-526, 2010
Number of pages: 34 Posted: 27 Aug 2009 Last Revised: 21 Oct 2010
John (Xuefeng) Jiang, Kathy R. Petroni and Isabel Yanyan Wang
Michigan State University, Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management and Michigan State University
Downloads 1,405 (26,227)
Citation 1

Abstract:

Loading...

CFO, Chief Financial Officer, compensation, earnings management, equity incentives

CFOs and CEOs: Who Have the Most Influence on Earnings Management?

Number of pages: 31 Posted: 17 Apr 2008
John (Xuefeng) Jiang, Kathy R. Petroni and Isabel Yanyan Wang
Michigan State University, Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management and Michigan State University
Downloads 1,165 (34,461)
Citation 71

Abstract:

Loading...

compensation, earnings management, equity incentives, CFO

Taxable Income as a Performance Measure: The Effects of Tax Planning and Earnings Quality

Contemporary Accounting Research, Vol. 26, No. 1, 2009
Number of pages: 59 Posted: 15 Sep 2006 Last Revised: 27 Oct 2008
Benjamin C. Ayers, John (Xuefeng) Jiang and Stacie Kelley Laplante
University of Georgia, Michigan State University and University of Wisconsin - Madison
Downloads 1,908 (16,396)
Citation 14

Abstract:

Loading...

book-tax conformity, information content, taxable income, book income, tax planning, earnings qualtiy

Taxable Income as a Performance Measure: The Effects of Tax Planning and Earnings Quality

Contemporary Accounting Research, Vol. 26, No.1, pp. 1-44, 2009
Posted: 27 Oct 2008 Last Revised: 21 Oct 2010
Benjamin C. Ayers, John (Xuefeng) Jiang and Stacie Kelley Laplante
University of Georgia, Michigan State University and University of Wisconsin - Madison

Abstract:

Loading...

taxable income, book income, information content, tax planning, earnings quality

What’s My Style? The Influence of Top Managers on Voluntary Corporate Financial Disclosure

Accounting Review, Vol. 85, No. 4, pp. 1131-1162, July 2010
Number of pages: 58 Posted: 08 Dec 2008 Last Revised: 21 Oct 2010
Linda Smith Bamber, John (Xuefeng) Jiang and Isabel Yanyan Wang
University of Georgia - J.M. Tull School of Accounting, Michigan State University and Michigan State University
Downloads 1,213 (32,653)
Citation 12

Abstract:

Loading...

Voluntary disclosure, management earnings forecasts, individual differences, upper echelons theory

What’s My Style? The Influence of Top Managers on Voluntary Corporate Financial Disclosure

Accounting Review, Vol. 85, No. 4, pp. 1131-1162, 2010
Number of pages: 50 Posted: 10 Nov 2009 Last Revised: 20 Oct 2010
Linda Smith Bamber, John (Xuefeng) Jiang and Isabel Yanyan Wang
University of Georgia - J.M. Tull School of Accounting, Michigan State University and Michigan State University
Downloads 603 (84,086)
Citation 42

Abstract:

Loading...

Voluntary disclosure, management earnings forecasts, individual differences, upper echelons theory

Big N Auditors and Audit Quality: New Evidence from Quasi-Experiments

Number of pages: 54 Posted: 13 Jun 2015 Last Revised: 21 Nov 2017
John (Xuefeng) Jiang, Isabel Yanyan Wang and K. Philip Wang
Michigan State University, Michigan State University and Fisher School of Accounting, University of Florida
Downloads 1,246 (31,294)
Citation 6

Abstract:

Loading...

Big N, non-Big N, audit quality,auditor mergers, auditor acquisitions, causal effect, quasi-experiment

Big N Auditors and Audit Quality: New Evidence from Quasi-Experiments

The Accounting Review, Forthcoming
Number of pages: 59 Posted: 13 Mar 2018
John (Xuefeng) Jiang, Isabel Yanyan Wang and K. Philip Wang
Michigan State University, Michigan State University and Fisher School of Accounting, University of Florida
Downloads 331 (170,703)
Citation 11

Abstract:

Loading...

Comprehensive Income: Who's Afraid of Performance Reporting?

Forthcoming in The Accounting Review
Number of pages: 47 Posted: 15 Sep 2006
University of Georgia - J.M. Tull School of Accounting, Michigan State University, Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management and Michigan State University
Downloads 1,137 (35,668)
Citation 23

Abstract:

Loading...

Accounting choice, Comprehensive income, Executive compensation, Managerial job security, Disclosure

Comprehensive Income: Who's Afraid of Performance Reporting?

Accounting Review, Vol, 85, No. 1, pp. 97-126, 2010.
Posted: 25 Apr 2009 Last Revised: 21 Oct 2010
University of Georgia - J.M. Tull School of Accounting, Michigan State University, Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management and Michigan State University

Abstract:

Loading...

Accounting choice, Comprehensive income, Executive compensation, Managerial job security, Disclosure

Does It Matter Who Pays for Bond Ratings? Historical Evidence

Journal of Financial Economics (JFE), Forthcoming
Number of pages: 41 Posted: 28 Sep 2010 Last Revised: 03 Nov 2011
John (Xuefeng) Jiang, Mary Harris Stanford and Yuan Xie
Michigan State University, Texas Christian University - Department of Accounting and Fordham University
Downloads 580 (88,316)
Citation 1

Abstract:

Loading...

Credit Ratings, Investor Pay, Issuer Pay, Moody’s, S&P

Does it Matter Who Pays for Bond Ratings? Historical Evidence

Journal of Financial Economics (JFE), Forthcoming, Fordham University School of Business Research Paper No. 1950748
Number of pages: 45 Posted: 29 Oct 2011 Last Revised: 12 Mar 2012
John (Xuefeng) Jiang, Mary Harris Stanford and Yuan Xie
Michigan State University, Texas Christian University - Department of Accounting and Fordham University
Downloads 445 (122,157)
Citation 12

Abstract:

Loading...

Credit Ratings, Investor Pay, Issuer Pay, Moody’s, S&P

8.
Downloads 967 (45,666)
Citation 15

Beating Earnings Benchmarks and the Cost of Debt

AAA 2006 Financial Accounting and Reporting Section (FARS) Meeting
Number of pages: 50 Posted: 20 Jan 2006
John (Xuefeng) Jiang
Michigan State University
Downloads 967 (44,979)
Citation 15

Abstract:

Loading...

Earnings benchmarks, cost of debt, credit ratings, yield spread

Beating Earnings Benchmarks and the Cost of Debt

Accounting Review, Vol. 83, No. 2, pp. 377-416, March 2008
Posted: 04 Dec 2007 Last Revised: 21 Oct 2010
John (Xuefeng) Jiang
Michigan State University

Abstract:

Loading...

Earnings benchmarks, Cost of debt, Credit ratings, Yield spread

Revolving Rating Analysts and Ratings of MBS and ABS: Evidence from LinkedIn

Management Science, Forthcoming
Number of pages: 62 Posted: 28 May 2014 Last Revised: 03 Aug 2017
John (Xuefeng) Jiang, Isabel Yanyan Wang and K. Philip Wang
Michigan State University, Michigan State University and Fisher School of Accounting, University of Florida
Downloads 510 (103,762)
Citation 2

Abstract:

Loading...

Credit Analysts, Rating Analysts, Credit Ratings, Mortgage-Backed Securities, Asset-Backed Securities, MBS, ABS, Financial Crisis, LinkedIn, Revolving Door, Moody's, S&P, Fitch

Revolving Rating Analysts and Ratings of MBS and ABS: Evidence from LinkedIn

Management Science Forthcoming
Number of pages: 53 Posted: 07 Aug 2017
John (Xuefeng) Jiang, Isabel Yanyan Wang and K. Philip Wang
Michigan State University, Michigan State University and Fisher School of Accounting, University of Florida
Downloads 92 (525,629)
Citation 2

Abstract:

Loading...

Credit Ratings, Rating Analysts, Mortgage-Backed Securities, Asset-Backed Securities, MBS, ABS, Financial Crisis, LinkedIn, Revolving Door, Moody’s, S&P, and Fitch

10.

Did Eliminating the 20-F Reconciliation Between IFRS and US GAAP Matter?

Number of pages: 34 Posted: 20 Oct 2010
John (Xuefeng) Jiang, Kathy R. Petroni and Isabel Yanyan Wang
Michigan State University, Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management and Michigan State University
Downloads 594 (86,781)
Citation 11

Abstract:

Loading...

Reconciliation, IFRS, 20-F

11.

Traditional Media, Twitter and Business Scandals

Number of pages: 34 Posted: 02 May 2017 Last Revised: 08 Nov 2017
John (Xuefeng) Jiang and Michael Shen
Michigan State University and National University of Singapore
Downloads 499 (107,816)
Citation 5

Abstract:

Loading...

Twitter; Social Media; Business Scandal; Media Coverage

12.

Sleeping with the Enemy: Taxes and Former IRS Employees

Number of pages: 40 Posted: 21 Apr 2015 Last Revised: 09 Apr 2020
John (Xuefeng) Jiang, John R. Robinson and Maobin Wang
Michigan State University, Texas A&M University - Department of Accounting and University of International Business and Economics - School of Banking and Finance
Downloads 431 (128,179)
Citation 1

Abstract:

Loading...

income tax, IRS, Revolving door, LinkedIn, tax compliance, tax penalties, tax rate volatility

13.

Green Dies in Darkness? Environmental Externalities of Newspaper Closures

Number of pages: 69 Posted: 16 Apr 2021 Last Revised: 24 Mar 2023
John (Xuefeng) Jiang and Jing Kong
Michigan State University and University of Michigan-Dearborn
Downloads 396 (142,100)
Citation 2

Abstract:

Loading...

Pollution; Media; Newspaper; Regulation by Revelation; TRI;

How Does the FASB Make Decisions? A Descriptive Study of Agenda Setting and the Role of Individual Board Members

Number of pages: 59 Posted: 28 Jan 2017 Last Revised: 28 Jul 2017
John (Xuefeng) Jiang, Isabel Yanyan Wang and Daniel Wangerin
Michigan State University, Michigan State University and Wisconsin School of Business
Downloads 264 (216,170)
Citation 1

Abstract:

Loading...

the Financial Accounting Standards Board, the FASB, accounting standards, standard-setting, agenda, fair value, individual differences

How Does the FASB Make Decisions? A Descriptive Study of Agenda-Setting and the Role of Individual Board Members

Accounting, Organizations and Society, Forthcoming
Number of pages: 59 Posted: 07 Nov 2017
John (Xuefeng) Jiang, Isabel Yanyan Wang and Daniel Wangerin
Michigan State University, Michigan State University and Wisconsin School of Business
Downloads 99 (504,165)
Citation 4

Abstract:

Loading...

The Financial Accounting Standards Board, The FASB, Accounting Standards, Standard-Setting, Fair Value

15.

Partner Wealth and Audit Quality: Evidence from the United States

Review of Accounting Studies, forthcoming
Number of pages: 73 Posted: 04 Jan 2021 Last Revised: 27 Mar 2024
John (Xuefeng) Jiang, Shaohua He and K. Philip Wang
Michigan State University, Lancaster University and Fisher School of Accounting, University of Florida
Downloads 350 (161,981)

Abstract:

Loading...

individual partner, personal wealth, house value, audit quality

16.

Private Intermediary Innovation and Market Liquidity: Evidence from the Pink Sheets Tiers of the OTC Market

Number of pages: 56 Posted: 14 Sep 2011 Last Revised: 08 Apr 2014
John (Xuefeng) Jiang, Kathy R. Petroni and Isabel Yanyan Wang
Michigan State University, Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management and Michigan State University
Downloads 324 (175,925)
Citation 7

Abstract:

Loading...

Pink Sheets, OTC Bulletin Board, Behavioral Finance, Investor Attention, Liquidity

Does It Matter Who Serves on the Financial Accounting Standards Board? Bob Herz's Resignation and Fair Value Accounting for Loans

Number of pages: 37 Posted: 10 Jul 2013 Last Revised: 09 May 2014
John (Xuefeng) Jiang, Isabel Yanyan Wang and Yuan Xie
Michigan State University, Michigan State University and Fordham University
Downloads 152 (360,090)

Abstract:

Loading...

Financial Accounting Standards Board, the FASB, Event Study, Individual Effect, Fair Value Accounting

Does it Matter Who Serves on the Financial Accounting Standards Board? Bob Herz's Resignation and Fair Value Accounting for Loans

Review of Accounting Studies, Forthcoming, Fordham University Schools of Business Research Paper No. 2434559
Number of pages: 37 Posted: 10 May 2014 Last Revised: 12 Jun 2014
John (Xuefeng) Jiang, Isabel Yanyan Wang and Yuan Xie
Michigan State University, Michigan State University and Fordham University
Downloads 124 (423,489)

Abstract:

Loading...

Financial Accounting Standards Board, the FASB, Event Study, Individual Effect, Fair value accounting

18.

Occupational Licensing of Corporate Accountants and Financial Reporting Quality: Evidence from a Natural Experiment in China

Number of pages: 55 Posted: 17 Jan 2024
John (Xuefeng) Jiang, Guanmin Liao, Belinda Yau and Yizhuo Zhao
Michigan State University, Renmin University of China - School of Business, The Hang Seng University of Hong Kong and Renmin University of China - School of Business
Downloads 104 (483,767)

Abstract:

Loading...

Occupational licensing, Delicensing, Certificate of Accounting Professional, Accounting human capital, Financial reporting quality

19.

The Road Not Taken: Evaluating the Consequences of the U.S.’ Non-Adoption of IFRS in 2012

Number of pages: 29 Posted: 26 Apr 2023
John (Xuefeng) Jiang, David S. Koo and Isabel Yanyan Wang
Michigan State University, George Mason University and Michigan State University
Downloads 45 (752,680)

Abstract:

Loading...

International Financial Reporting Standards (IFRS); U.S. GAAP; standard-setting process; 20-F reconciliation; global financial regulation

20.

Local Public Health Officials and Covid-19: Evidence from China

China Accounting & Finance Review, Vol. 24, No. 3, 2022
Number of pages: 9 Posted: 16 Aug 2023
John (Xuefeng) Jiang and Maobin Wang
Michigan State University and University of International Business and Economics - School of Banking and Finance
Downloads 24 (923,207)

Abstract:

Loading...

China, Leadership, COVID-19, Local public officials

21.

Are There Trade-Offs with Mandating Timely Disclosure of Cybersecurity Incidents? Evidence from State-Level Data Breach Disclosure Laws

The Journal of Finance and Data Science, Forthcoming; https://doi.org/10.1016/j.jfds.2022.08.001
Posted: 01 Apr 2022 Last Revised: 01 Nov 2022
Musaib Ashraf, John (Xuefeng) Jiang and Isabel Yanyan Wang
Michigan State University - Eli Broad College of Business, Michigan State University and Michigan State University

Abstract:

Loading...

cybersecurity, data breach, disclosure, regulation, disclosure deadline, U.S. Securities and Exchange Commission (SEC), data breach disclosure laws, information technology

22.

Labor Market Outcomes of Restatements for Corporate Accountants

Posted: 01 Aug 2018 Last Revised: 03 Jan 2024
John (Xuefeng) Jiang and Michael Shen
Michigan State University and National University of Singapore

Abstract:

Loading...

Restatement; Corporate Accountant; Internal Auditor; Labor Market Outcome; Employee Turnover; Promotion; LinkedIn

23.

Saying No in Standard Setting: An Examination of FASB Board Members’ Voting Decisions

Posted: 10 Jan 2014 Last Revised: 09 Sep 2014
John (Xuefeng) Jiang, Isabel Yanyan Wang and Daniel Wangerin
Michigan State University, Michigan State University and Wisconsin School of Business

Abstract:

Loading...

Financial Accounting Standards Board, the FASB, accounting standards, standard-setting, career concerns, individual differences

24.

The Information Content of Rating Action Reports: A Topic Modeling Approach

Number of pages: 53
John (Xuefeng) Jiang, Jing Kong and Michael Shen
Michigan State University, University of Michigan-Dearborn and National University of Singapore
Downloads 0

Abstract:

Loading...

Moody's, Rating Action Reports, LDA, Topic Modeling

Other Papers (1)

Total Downloads: 242
1.

When Mandatory Private Disclosure Meets Voluntary Public Disclosure: The Effect of Private Country-by-Country Reporting on Management Effective Tax Rate Forecasts

Number of pages: 50 Posted: 07 Oct 2020 Last Revised: 08 May 2023
Sabrina Chi, Jing Huang, John (Xuefeng) Jiang and Anh Persson
CSU Fullerton, Virginia Polytechnic Institute & State University - Pamplin College of Business, Michigan State University and University of Illinois at Urbana-Champaign - Gies College of Business - Department of Accountancy
Downloads 242 (296,990)

Abstract:

Loading...

Voluntary disclosure; disclosure regulation; management forecast; analyst forecast; country-by-country reporting