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

  • Michigan State University

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

21

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Top 3,266

in Total Papers Downloads

16,125

SSRN CITATIONS
Rank 1,428

SSRN RANKINGS

Top 1,428

in Total Papers Citations

421

CROSSREF CITATIONS

440

Scholarly Papers (21)

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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 and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 2,659 (7,133)
Citation 37

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Discretionary accruals, Earnings management, Earnings benchmarks

2.

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

Downloads 2,457 ( 8,083)
Citation 76

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 1,328 (20,904)
Citation 1

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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, Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management and Michigan State University
Downloads 1,129 (26,622)
Citation 71

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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 1,845 ( 12,839)
Citation 8

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 1,845 (12,612)
Citation 8

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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 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 1,619 ( 15,788)
Citation 197

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 1,080 (28,364)
Citation 12

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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 and Michigan State University
Downloads 539 (72,297)
Citation 42

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

5.

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

Downloads 1,347 ( 20,812)
Citation 15

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 1,072 (28,680)
Citation 6

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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, Michigan State University and Fisher School of Accounting, University of Florida
Downloads 275 (155,125)
Citation 11

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6.

Comprehensive Income: Who's Afraid of Performance Reporting?

Downloads 1,097 ( 28,208)
Citation 17

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, Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management and Michigan State University
Downloads 1,097 (27,780)
Citation 17

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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, 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

7.

Does It Matter Who Pays for Bond Ratings? Historical Evidence

Downloads 960 ( 34,075)
Citation 62

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 545 (71,266)

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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, Texas Christian University - Department of Accounting and Fordham University
Downloads 415 (98,985)
Citation 12

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

8.

Beating Earnings Benchmarks and the Cost of Debt

Downloads 925 ( 35,898)
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 925 (35,373)
Citation 15

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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

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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, Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management and Michigan State University
Downloads 559 (69,791)
Citation 14

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Reconciliation, IFRS, 20-F

10.

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

Downloads 514 ( 77,518)
Citation 4

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 444 (91,560)
Citation 2

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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, Michigan State University and Fisher School of Accounting, University of Florida
Downloads 70 (452,813)
Citation 2

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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.

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 369 (114,194)
Citation 5

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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, John R. Robinson and Maobin Wang
Michigan State University, Texas A&M University - Department of AccountingTexas A&M University and University of International Business and Economics - School of Banking and Finance
Downloads 343 (123,774)
Citation 1

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

13.

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

Downloads 314 (135,903)
Citation 8

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 234 (182,184)
Citation 2

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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, Michigan State University and Wisconsin School of Business
Downloads 80 (419,759)
Citation 4

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

14.

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 271 (158,230)
Citation 1

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

15.

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

Downloads 239 (179,018)
Citation 2

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 131 (301,265)

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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, Michigan State University and Fordham University
Downloads 108 (346,638)

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

16.

Inferring Quality of U.S. Audit Partners from Their Houses

Number of pages: 59 Posted: 04 Jan 2021 Last Revised: 08 Aug 2022
Shaohua He, John (Xuefeng) Jiang and K. Philip Wang
Lancaster University, Michigan State University and Fisher School of Accounting, University of Florida
Downloads 188 (223,435)

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audit quality, individual partner, house value

17.

Green Dies in Darkness? Environmental Externalities of Newspaper Closures

Number of pages: 48 Posted: 16 Apr 2021 Last Revised: 11 Aug 2021
John (Xuefeng) Jiang and Jing Kong
Michigan State University and Michigan State University - Department of Accounting & Information Systems
Downloads 185 (227,633)

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

18.

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

Number of pages: 18 Posted: 01 Apr 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
Downloads 127 (307,166)

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

19.

Does Private Country-by-Country Reporting Improve the Tax Information Environment for Capital Market Participants?

Number of pages: 57 Posted: 07 Oct 2020 Last Revised: 12 Jul 2021
Jing Huang, John (Xuefeng) Jiang and Anh Persson
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 107 (346,576)
Citation 1

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taxation; country-by-country reporting; tax misalignment; analysts’ forecasts accuracy; value relevance.

20.

Labor Market Outcomes of Restatements for Corporate Accountants

Posted: 01 Aug 2018 Last Revised: 03 Feb 2021
John (Xuefeng) Jiang and Michael Shen
Michigan State University and National University of Singapore

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

21.

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

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