Xu Jiang

Duke University

100 Fuqua Drive

Durham, NC 27708-0204

United States

SCHOLARLY PAPERS

9

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CITATIONS

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Scholarly Papers (9)

1.

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 505 (43,019)

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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 231 (115,008)

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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

3.

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 193 (107,480)

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

4.

Tax Avoidance and Tax Incidence

Number of pages: 49 Posted: 15 Nov 2017
Duke University, WHU - Otto Beisheim School of Management, Duke University and WHU - Otto Beisheim School of Management
Downloads 0 (160,607)

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Tax Avoidance, Tax Burden, Tax Incidence, Undersheltering Puzzle

5.

Earnings Management, Reporting Frequency and Agency Cost

Number of pages: 58 Posted: 19 Jun 2017 Last Revised: 15 Sep 2017
Xu Jiang
Duke University
Downloads 0 (252,240)

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Earnings Management, Reporting Frequency, Optimal Contracting, Agency Cost

6.

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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7.

Optimal Disclosure Rule and Efficient Liquidation

Number of pages: 32 Posted: 24 Oct 2016 Last Revised: 04 Jun 2017
Xu Jiang and Ming Yang
Duke University and Duke University - Finance
Downloads 0 (286,222)

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

8.

Should Investment be Measured? The Role of Investors' Uncertainty

Number of pages: 37 Posted: 20 Jun 2016 Last Revised: 31 May 2017
Xu Jiang and Gaoqing Zhang
Duke University and University of Minnesota
Downloads 0 (94,588)

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Investment Measurements, Managerial Myopia, Real Effects

9.

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
University of Chicago - Booth School of Business and Duke University
Downloads 0 (160,607)

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