John (Xuefeng) Jiang

Michigan State University - Department of Accounting & Information Systems

270 North Business Complex

East Lansing, MI 48824-1034

United States

http://www.msu.edu/~jiangj/

  • Michigan State University - Department of Accounting & Information Systems

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    • Tel: 517-432-3031
    • Fax: 517-432-1101
SCHOLARLY PAPERS

16

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CITATIONS
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184

Scholarly Papers (16)

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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 - Department of Accounting & Information Systems and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 2,615 (4,457)
Citation 27

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Discretionary accruals, Earnings management, Earnings benchmarks

2.

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

Downloads 2,321 ( 5,459)
Citation 43

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 - Department of Accounting & Information Systems, Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management and Michigan State University
Downloads 1,220 (15,334)
Citation 43

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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 - Department of Accounting & Information Systems, Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management and Michigan State University
Downloads 1,101 (17,930)
Citation 43

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compensation, earnings management, equity incentives, CFO

3.

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

Downloads 1,777 ( 8,587)
Citation 25

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 - Department of Accounting & Information Systems and University of Wisconsin - Madison
Downloads 1,777 (8,416)
Citation 25

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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 - Department of Accounting & Information Systems and University of Wisconsin - Madison

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

4.

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

Downloads 1,474 ( 11,609)
Citation 34

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 - Department of Accounting & Information Systems and Michigan State University
Downloads 985 (21,204)
Citation 34

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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 - Department of Accounting & Information Systems and Michigan State University
Downloads 489 (55,032)
Citation 34

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

5.

Comprehensive Income: Who's Afraid of Performance Reporting?

Downloads 1,069 ( 19,106)
Citation 11

Comprehensive Income: Who's Afraid of Performance Reporting?

Forthcoming in The Accounting Review
Number of pages: 47 Posted: 15 Sep 2006
Linda Smith Bamber, John (Xuefeng) Jiang, Kathy R. Petroni and Isabel Yanyan Wang
University of Georgia - J.M. Tull School of Accounting, Michigan State University - Department of Accounting & Information Systems, Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management and Michigan State University
Downloads 1,069 (18,753)
Citation 11

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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
Linda Smith Bamber, John (Xuefeng) Jiang, Kathy R. Petroni and Isabel Yanyan Wang
University of Georgia - J.M. Tull School of Accounting, Michigan State University - Department of Accounting & Information Systems, Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management and Michigan State University

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

6.

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

Downloads 898 ( 24,728)

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 - Department of Accounting & Information Systems, Michigan State University and Fisher School of Accounting, University of Florida
Downloads 726 (32,703)

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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 - Department of Accounting & Information Systems, Michigan State University and Fisher School of Accounting, University of Florida
Downloads 172 (170,398)

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7.

Does It Matter Who Pays for Bond Ratings? Historical Evidence

Downloads 896 ( 24,815)
Citation 15

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 - Department of Accounting & Information Systems, Texas Christian University - Department of Accounting and Fordham University
Downloads 520 (50,896)
Citation 15

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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 - Department of Accounting & Information Systems, Texas Christian University - Department of Accounting and Fordham University
Downloads 376 (75,714)
Citation 15

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

8.

Beating Earnings Benchmarks and the Cost of Debt

Downloads 887 ( 25,172)
Citation 25

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 - Department of Accounting & Information Systems
Downloads 887 (24,748)
Citation 25

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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 - Department of Accounting & Information Systems

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

9.

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 - Department of Accounting & Information Systems, Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management and Michigan State University
Downloads 521 (51,392)
Citation 4

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Reconciliation, IFRS, 20-F

10.

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

Downloads 444 ( 62,702)

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 - Department of Accounting & Information Systems, Michigan State University and Fisher School of Accounting, University of Florida
Downloads 387 (73,256)

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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 - Department of Accounting & Information Systems, Michigan State University and Fisher School of Accounting, University of Florida
Downloads 57 (363,065)

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

11.

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

Downloads 264 (112,990)

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 - Department of Accounting & Information Systems, Michigan State University and Wisconsin School of Business
Downloads 192 (154,188)

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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 - Department of Accounting & Information Systems, Michigan State University and Wisconsin School of Business
Downloads 72 (320,760)

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

12.

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 - Department of Accounting & Information Systems, Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management and Michigan State University
Downloads 251 (119,089)

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

13.

Sleeping with the Enemy: Taxes and Former IRS Employees

Number of pages: 44 Posted: 21 Apr 2015 Last Revised: 04 Feb 2017
John (Xuefeng) Jiang, John R. Robinson and Maobin Wang
Michigan State University - Department of Accounting & Information Systems, Texas A&M University and University of International Business and Economics - School of Banking and Finance
Downloads 235 (127,241)

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tax, IRS, Revolving door, LinkedIn, tax avoidance, tax penalties, effective tax rate, book tax differences

14.

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

Downloads 220 (135,748)

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 - Department of Accounting & Information Systems, Michigan State University and Fordham University
Downloads 124 (223,402)

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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 - Department of Accounting & Information Systems, Michigan State University and Fordham University
Downloads 96 (268,446)

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

15.

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 - Department of Accounting & Information Systems and National University of Singapore - Department of Accounting
Downloads 181 (162,715)

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Twitter; Social Media; Business Scandal; Media Coverage

16.

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 - Department of Accounting & Information Systems, Michigan State University and Wisconsin School of Business

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