Xu Jiang

Duke University

100 Fuqua Drive

Durham, NC 27708-0204

United States

SCHOLARLY PAPERS

18

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5,079

SSRN CITATIONS
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Top 21,884

in Total Papers Citations

31

CROSSREF CITATIONS

14

Scholarly Papers (18)

1.
Downloads 1,327 ( 21,300)
Citation 8

Tax Incidence and Tax Avoidance

Number of pages: 77 Posted: 15 Nov 2017 Last Revised: 05 Aug 2020
Duke University - Accounting, WHU - Otto Beisheim School of Management, Duke University and University of Cologne
Downloads 1,134 (26,455)
Citation 7

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Tax Avoidance, Tax Burden, Tax Incidence

Tax Incidence and Tax Avoidance

TRR 266 Accounting for Transparency Working Paper Series No. 75
Number of pages: 72 Posted: 22 Feb 2022
Duke University - Accounting, WHU - Otto Beisheim School of Management, Duke University and University of Cologne
Downloads 193 (218,392)

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Tax avoidance, tax burden, tax incidence

2.

The Effects of Audit Quality Disclosure on Audit Effort and Investment Efficiency

Number of pages: 60 Posted: 15 Dec 2014 Last Revised: 06 Feb 2018
Qi Chen, Xu Jiang and Yun Zhang
Duke University - Fuqua School of Business, Duke University and George Washington University
Downloads 742 (48,499)
Citation 4

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auditing, disclosure, investment efficiency, financial reporting standard, auditing standard

3.

Accounting Conservatism and Debt Contract Efficiency: The Role of Non-Accounting Information

Number of pages: 50 Posted: 19 Jun 2010 Last Revised: 04 Jun 2017
Xu Jiang
Duke University
Downloads 580 (66,683)
Citation 4

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Accounting Conservatism, Debt Contract Efficiency, Information System, Decision Making

Biases in Accounting and Non-Accounting Information: Substitutes or Complements?

Number of pages: 50 Posted: 03 Sep 2016
Xu Jiang
Duke University
Downloads 394 (105,190)
Citation 3

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accounting bias, information system, complementary information

Biases in Accounting and Non-Accounting Information: Substitutes or Complements?

Journal of Accounting Research, Vol. 54, No. 5, 2016
Posted: 28 Apr 2017
Xu Jiang
Duke University

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accounting bias; information system; complementary information

5.

Principles of Asset Recognition when Future Benefits are Uncertain

Number of pages: 56 Posted: 20 Jun 2016 Last Revised: 29 May 2019
Duke University, University of Minnesota - Carlson School of Management and University of Minnesota - Twin Cities - Department of Accounting
Downloads 383 (109,569)

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Investment Measurements, Managerial Myopia, Real Effects

6.

The Role of Asymmetric Disclosure When Price Efficiency Affects Real Efficiency

Number of pages: 46 Posted: 25 Apr 2018 Last Revised: 08 Aug 2018
Duke University - Fuqua School of Business, Yale School of Management, Duke University, University of Minnesota - Twin Cities - Department of Accounting and George Washington University
Downloads 317 (134,583)

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Timely loss recognition; Price informativeness; Feedback effect

7.

Reporting Choices in the Shadow of Bank Runs

Chicago Booth Research Paper No. 15-51
Number of pages: 51 Posted: 12 Dec 2015 Last Revised: 14 Jul 2017
Pingyang Gao and Xu Jiang
Booth School of Business, University of Chicago and Duke University
Downloads 245 (174,840)
Citation 16

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Disclosure, Discretion, Market Discipline, Bank Runs, Financial Regulation

8.

Are Interim Performance Evaluations Optimal When the Evaluations Are Subject to Manipulation?

Number of pages: 68 Posted: 19 Jun 2017 Last Revised: 04 Feb 2021
Xu Jiang
Duke University
Downloads 215 (197,928)

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Interim Performance Evaluation, Performance Manipulation, Optimal Contracting, Moral Hazard

9.

Manipulation, Panic Runs, and the Short Selling Ban

Number of pages: 57 Posted: 10 Mar 2020
Pingyang Gao, Xu Jiang and Jinzhi Lu
Booth School of Business, University of Chicago, Duke University and City University of Hong Kong (CityU) - Department of Accountancy
Downloads 198 (213,501)

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Feedback effect, coordination games, short selling regulation, manipulative short selling, real effects

10.

Optimal Disclosure Rule, Private Benefits of Control and Efficient Liquidation

Number of pages: 51 Posted: 24 Oct 2016 Last Revised: 06 May 2021
Xu Jiang and Ming Yang
Duke University and UCL
Downloads 178 (234,316)
Citation 1

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disclosure, agency problem, private benefit, security design, accounting conservatism

11.

Economic Consequences of Managerial Compensation Contract Disclosure

Yan Xiong and Xu Jiang, Economic Consequences of Managerial Compensation Contract Disclosure, Journal of Accounting and Economics, October 2021
Number of pages: 52 Posted: 01 Mar 2022
Yan Xiong and Xu Jiang
The Hong Kong University of Science and Technology and Duke University
Downloads 145 (277,610)

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Compensation contract disclosure, CD&A disclosure, managerial myopia, coordination failure, market competition

12.

Corporate Boards, Visionary Managers, and Heterogeneous Beliefs

Number of pages: 34 Posted: 26 Jan 2022
Xu Jiang and Volker Laux
Duke University and University of Texas at Austin - McCombs School of Business
Downloads 117 (325,941)

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Visionary CEOs, Corporate boards, Heterogeneous beliefs, Board advising and monitoring

13.

Commonality of Accounting Standards and Investment Beauty Contests

HKUST Business School Research Paper No. 2020-011
Number of pages: 55 Posted: 08 Jan 2021 Last Revised: 11 Jun 2021
Xu Jiang, Chao Tang and Gaoqing Zhang
Duke University, Hong Kong University of Science & Technology (HKUST) - Department of Accounting and University of Minnesota - Twin Cities - Department of Accounting
Downloads 111 (338,280)

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Beauty Contest, Investment Externality, Information Spillover, Disclosure, Accounting Standards, Harmonization, IFRS Adoption

14.

The Asset Pricing and Real Implications of Relationship Disclosure

Number of pages: 39 Posted: 06 May 2022
Xu Jiang, Jordi Mondria and Liyan Yang
Duke University, University of Toronto - Department of Economics and University of Toronto - Rotman School of Management
Downloads 66 (461,123)

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firm relationships, asset prices, disclosure, matching quality, collaboration intensity

15.

The Value of Mandatory Certification: A Real Effects Perspective

Journal of Accounting Research, Forthcoming
Number of pages: 65 Posted: 27 Jul 2022
Xu Jiang, Baohua Xin and Yan Xiong
Duke University, University of Toronto - Rotman School of Management and The Hong Kong University of Science and Technology
Downloads 47 (538,230)

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Certification, disclosure, real effects, disclosure regulation, audit regulation, ESG disclosure

16.

FDIC Loss-Share Contracts in Failed-Bank Auctions

Number of pages: 48 Posted: 25 Jul 2022
Xu Jiang and Matthew Kubic
Duke University and University of Texas at Austin
Downloads 14 (752,782)

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Fire sales; moral hazard; bank failure; auction; FDIC; loss-share; great recession;

17.

The Impact of Financial Histories on Individuals and Societies: A Replication and Extension of Berg Et. Al.

Research in Experimental Economics – Volume on Replication (2015) 95 – 135
Posted: 07 Dec 2016
Duke University, University of California, Irvine - Accounting Area and University of St. Thomas - Department of Accounting

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18.

Tax Incidence and Tax Avoidance

Contemporary Accounting Research, Forthcoming
Duke University - Accounting, WHU - Otto Beisheim School of Management, Duke University and University of Cologne

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tax avoidance, tax burden, tax incidence, labor supply elasticity, output mix, tax deductibility