Xiangang Xin

City University of Hong Kong

Associate Professor

83 Tat Chee Avenue

Kowloon

Hong Kong

Hong Kong

SCHOLARLY PAPERS

14

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Top 9,837

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8,719

SSRN CITATIONS
Rank 8,259

SSRN RANKINGS

Top 8,259

in Total Papers Citations

173

CROSSREF CITATIONS

25

Scholarly Papers (14)

1.

Remote Auditing and Audit Quality: Evidence from the Field

Number of pages: 51 Posted: 03 May 2022 Last Revised: 17 Oct 2023
Yige Jin, Gaoliang TIAN, Donghui Wu and Xiangang Xin
Xi'an Jiaotong University (XJTU), Xi'an Jiaotong University (XJTU) - School of Management, The Chinese University of Hong Kong and City University of Hong Kong
Downloads 2,021 (14,555)
Citation 3

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Remote auditing, Audit quality, Information technology, Regulatory implications

2.

CEO Inside Debt and Accounting Conservatism

Contemporary Accounting Research 35(4), 2131-2159
Number of pages: 44 Posted: 06 Nov 2010 Last Revised: 02 Mar 2020
Cong Wang, Fei Xie and Xiangang Xin
The Chinese University of Hong Kong, Shenzhen, University of Delaware - Lerner College of Business and Economics and City University of Hong Kong
Downloads 1,754 (18,133)
Citation 20

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Managerial Ownership of Debt, Inside Debt, Deferred Compensation, Executive Pension, Accounting Conservatism, Agency Costs of Debt

3.

Managerial Ownership of Debt and Bank Loan Contracting

Number of pages: 42 Posted: 06 Nov 2010 Last Revised: 07 Jun 2011
Cong Wang, Fei Xie and Xiangang Xin
The Chinese University of Hong Kong, Shenzhen, University of Delaware - Lerner College of Business and Economics and City University of Hong Kong
Downloads 1,064 (38,046)
Citation 31

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Managerial ownership of debt, inside debt, executive pension, deferred compensation, bank loan contracting, loan spread, agency costs of debt, expropriation risk, syndicate size, covenant restriction, collateral requirement

4.

Foreign Institutional Investors and Corporate Voluntary Disclosure around the World

The Accounting Review 94(5), 319-348
Number of pages: 59 Posted: 06 Dec 2013 Last Revised: 14 Mar 2020
Albert Tsang, Fei Xie and Xiangang Xin
School of Business, Southern University of Science and Technology, China, University of Delaware - Lerner College of Business and Economics and City University of Hong Kong
Downloads 907 (47,523)
Citation 3

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Foreign institutional investors, corporate information environment, corporate disclosure, management forecasts, country-level corporation governance

5.

When Firms Talk, Do Investors Listen? The Role of Trust in Stock Market Reactions to Corporate Earnings Announcements

Journal of Financial Economics, 117(1), 190-223
Number of pages: 72 Posted: 12 Sep 2012 Last Revised: 13 Jun 2015
Mikhail Pevzner, Fei Xie and Xiangang Xin
University of Baltimore - Merrick School of Business, University of Delaware - Lerner College of Business and Economics and City University of Hong Kong
Downloads 897 (48,301)
Citation 37

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Culture, Trust, Investor Reaction, Corporate Earnings Announcement, Investor Protection, Disclosure Requirements, Education, Information Asymmetry

6.

Societal Trust and Management Earnings Forecasts

The Accounting Review, Volume 95, Issue 5, pp. 149-184, 2020, Nanyang Business School Research Paper No. 20-34
Number of pages: 62 Posted: 05 Mar 2020 Last Revised: 10 Nov 2021
Nanyang Business School, Nanyang Technological University, University of Houston - C.T. Bauer College of Business, School of Business, Southern University of Science and Technology, China and City University of Hong Kong
Downloads 593 (83,099)

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Societal trust, management earnings forecasts, credibility, voluntary disclosure

7.

Creditor Control Rights and Financial Reporting Conservatism

Number of pages: 54 Posted: 11 Apr 2012
Cong Wang, Fei Xie and Xiangang Xin
The Chinese University of Hong Kong, Shenzhen, University of Delaware - Lerner College of Business and Economics and City University of Hong Kong
Downloads 358 (151,284)
Citation 2

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8.

More and Safer Corporate Tax Planning: On the Benefits of Bank Control

Singapore Management University School of Accountancy Research Paper No. 2021-124
Number of pages: 50 Posted: 18 Apr 2016 Last Revised: 07 Jan 2021
National University of Singapore (NUS) - NUS Business School, City University of Hong Kong, Singapore Management University - School of Accountancy and Zhejiang University
Downloads 335 (162,549)
Citation 1

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creditor control right, tax planning, tax risk, covenant violation, shareholder–debtholder conflict, contract incompleteness

9.

Foreign Institutional Ownership and Auditor Choice: Evidence from Worldwide Institutional Ownership

Journal of International Business Studies 50, 83-110
Number of pages: 51 Posted: 12 Jul 2016 Last Revised: 01 Nov 2022
Jeong-Bon Kim, Mikhail Pevzner and Xiangang Xin
Simon Fraser University, University of Baltimore - Merrick School of Business and City University of Hong Kong
Downloads 277 (198,503)
Citation 26

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Foreign Institutional Investors, Auditor Choice, Information Environment

10.

Bond Market Transparency and Stock Price Crash Risk: Evidence from a Natural Experiment

The Accounting Review, forthcoming. https://doi.org/10.2308/TAR-2019-0154.
Number of pages: 49 Posted: 16 Jan 2019 Last Revised: 11 Nov 2022
Yuyan Guan, Jeong-Bon Kim, Boluo Liu and Xiangang Xin
Nanyang Business School, Nanyang Technological University, Simon Fraser University, Shanghai University of Finance and Economics - School of Accountancy and City University of Hong Kong
Downloads 238 (230,958)

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bond market transparency; information spillover; bad news dissemination; stock price crash risk

11.

Financial Statement Comparability and Global Supply Chain Relations

Forthcoming in Journal of International Business Studies
Number of pages: 37 Posted: 03 Oct 2023 Last Revised: 25 Oct 2023
Jie Peng, Boluo Liu, Jing Wu and Xiangang Xin
The Chinese University of Hong Kong (CUHK) - CUHK Business School, Shanghai University of Finance and Economics - School of Accountancy, The Chinese University of Hong Kong (CUHK) - CUHK Business School and City University of Hong Kong
Downloads 124 (410,080)

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financial statement comparability, global supply chains, information barrier

12.

Can I Trust You with My Money? The Role of Social Trust in Corporate Cash Policy

Number of pages: 52 Posted: 01 Oct 2015
Fei Xie and Xiangang Xin
University of Delaware - Lerner College of Business and Economics and City University of Hong Kong
Downloads 87 (518,627)
Citation 1

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13.

Wrong Kind of Transparency? Mutual Funds’ Higher Reporting Frequency, Window Dressing, and Performance

Journal of Accounting Research, Forthcoming
Number of pages: 56 Posted: 18 Jul 2019 Last Revised: 31 Jan 2024
Xiangang Xin, P. Eric Yeung and Zilong Zhang
City University of Hong Kong, Cornell University - Samuel Curtis Johnson Graduate School of Management and Zhejiang University
Downloads 64 (616,245)

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mutual funds; reporting frequency; window dressing; fund performance

14.

Language and Management Forecasts around the World

Contemporary Accounting Research, Forthcoming, Rotman School of Management Working Paper No. 3886553
Posted: 19 Jul 2021
Nanyang Business School, Nanyang Technological University, City University of Hong Kong, University of Toronto - Rotman School of Management and City University of Hong Kong

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Language, linguistic relativity principle, future time reference, management earnings forecasts, foreign institutional ownership, cross-listing