Mai Dao

University of Toledo - College of Business Administration

Associate Professor

2801 W. Bancroft

Toledo, OH 43606

United States

  • University of Toledo - College of Business Administration

SCHOLARLY PAPERS

23

DOWNLOADS

319

TOTAL CITATIONS

1

Scholarly Papers (23)

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1.

Auditor Selection and Investment Risk

Downloads 204 (322,616)
Citation 1

Auditor Selection and Investment Risk

Number of pages: 35 Posted: 04 Oct 2017 Last Revised: 01 Aug 2018
Benjamin W. Hoffman, Trung Pham and Mai Dao
Cleveland State University, Kent State University - College of Business Administration and University of Toledo - College of Business Administration
Downloads 127 (486,382)
Citation 1

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Auditor choice, investment risk, auditor quality

Auditor Selection and Investment Risk

Number of pages: 41 Posted: 23 Aug 2022
Mai Dao, Benjamin W. Hoffman, Trung Pham and Justyna Skomra
University of Toledo - College of Business Administration, Cleveland State University, University of Illinois Springfield and Pennsylvania State University - Sam and Irene Black School of Business
Downloads 77 (689,871)

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auditor choice, investment risk, auditor quality

2.

Characteristics of Compensation Committees and Non-Executive Compensation: Evidence from Taiwan

Downloads 106 (555,542)

Characteristics of Compensation Committees and Non-Executive Compensation: Evidence from Taiwan

Number of pages: 47 Posted: 29 Jan 2023
Yu-Ling Tsai, Hua-Wei Huang, Mai Dao and Shih-Bin Wu
National Cheng Kung University, National Cheng Kung University, University of Toledo - College of Business Administration and affiliation not provided to SSRN
Downloads 81 (669,417)

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Compensation committee, voluntary, mandatory, compensation disclosure, U.S. SASB Materiality Map.

Characteristics of Compensation Committees and Non-Executive Compensation: Evidence from Taiwan

Number of pages: 40 Posted: 23 Dec 2024
Yu-Ling Tsai, Hua-Wei Huang, Mai Dao and Shih-Bin Wu
National Cheng Kung University, National Cheng Kung University, University of Toledo - College of Business Administration and affiliation not provided to SSRN
Downloads 25 (1,132,768)

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Compensation committee, Compensation disclosure, Mandatory, Non-executive compensation, U.S. SASB Materiality Map.

3.

Auditor Response to Real Losses Versus Intangibles-Driven Losses

Number of pages: 53 Posted: 06 May 2025
Jobaer Hossain, Jahedul Bhuiyan and Mai Dao
University of Memphis, affiliation not provided to SSRN and University of Toledo - College of Business Administration
Downloads 9 (1,287,473)

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GAAP losses, real losses, intangibles-driven losses, audit fees, auditor response

4.

Internal Governance and Internal Control Material Weaknesses

Corporate Governance: An International Review Forthcoming
Posted: 07 Jun 2023
Mai Dao, Trung Pham and Hongkang Xu
University of Toledo - College of Business Administration, University of Illinois Springfield and University of Massachusetts Dartmouth

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internal governance, corporate governance, internal control, CEO-subordinate pay ratio, career horizons, checks and balances.

5.

Shareholder Activism and Accounting Reporting Complexity

Journal of Accounting Literature (Forthcoming)
Posted: 26 Apr 2023
Mai Dao and Hongkang Xu
University of Toledo - College of Business Administration and University of Massachusetts Dartmouth

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shareholder activism, accounting reporting complexity

6.

Government Contracts and Audit Fees

International Journal of Auditing, Forthcoming
Posted: 21 Nov 2022
Mai Dao, Trung Pham and Hongkang Xu
University of Toledo - College of Business Administration, University of Illinois Springfield and University of Massachusetts Dartmouth

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Government contracts; audit fees; firm risks; audit effort

7.

Internal Control Effectiveness and Trade Credit

Review of Quantitative Finance and Accounting (Forthcoming)
Posted: 26 May 2022
Mai Dao, Trung Pham and Hongkang Xu
University of Toledo - College of Business Administration, University of Illinois Springfield and University of Massachusetts Dartmouth

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internal control effectiveness; internal control weaknesses; trade credit; supplier financing.

8.

Corporate Site Visits and Financial Report Quality

Dao, M., Xu, H. and Sun, Hua., 2022. Corporate Site Visits and Financial Report Quality. Journal of Corporate Accounting and Finance.
Posted: 06 May 2022
Mai Dao, Hua Sun and Hongkang Xu
University of Toledo - College of Business Administration, Shandong University and University of Massachusetts Dartmouth

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corporate visits, selective access disclosures, financial reporting quality

9.

Financial Restatements and the Demand for Trade Credit

Mai Dao, Duong Nguyen, Hongkang Xu. Financial Restatements and the Demand for Trade Credit. Journal of Accounting, Auditing and Finance, Forthcoming
Posted: 02 May 2022
Mai Dao, Duong Nguyen and Hongkang Xu
University of Toledo - College of Business Administration, University of Massachusetts Dartmouth and University of Massachusetts Dartmouth

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Financial restatement, financing source, trade credit, supplier financing, substitute for loan

10.

Accounting Firms' Employee Satisfaction and Audit Fees

Xu, H, Dao, M, and Sun, H Accounting Firms' Employee Satisfaction and Audit Fees Accounting and Business Research 2022
Posted: 30 Mar 2022
Hongkang Xu, Mai Dao and Hua Sun
University of Massachusetts Dartmouth, University of Toledo - College of Business Administration and Shandong University

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employee satisfaction; audit fees; employees’ feelings; employees’ ratings; Glassdoor

11.

Pilot CEOs and Tax Avoidance: Evidence from Machine Learning Methods

Asia-Pacific Journal of Accounting & Economics, Forthcoming
Posted: 28 Mar 2021
Long Liu, Hongkang Xu, Mai Dao and Hua Sun
Florida Atlantic University, University of Massachusetts Dartmouth, University of Toledo - College of Business Administration and Shandong University

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Machine Learning; Big Data; Tax Avoidance; Pilot CEO; CEOs’ Hobbies; Sensation Seeking; Personality Trait.

12.

Auditors’ Responses to Classification Shifting: Evidence from U.S. Firms

Accounting Horizons Forthcoming
Posted: 27 Mar 2021
Mai Dao, Hongkang Xu and Trung Pham
University of Toledo - College of Business Administration, University of Massachusetts Dartmouth and University of Illinois Springfield

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classification shifting; audit fees; audit report lags; modified audit opinions; auditor resignations.

13.

Pilot CEOs and Trade Credit

The European Journal of Finance, 2020
Posted: 15 Oct 2020
Hongkang Xu, Duong Nguyen and Mai Dao
University of Massachusetts Dartmouth, University of Massachusetts Dartmouth and University of Toledo - College of Business Administration

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Pilott CEOs, CEO Personality, Trade Credit Policy

14.

Political Corruption and Annual Report Readability: Evidence from the United States

Accounting and Business Research, 2020
Posted: 07 Oct 2020
Hongkang Xu, Mai Dao, Jia Wu and Hua Sun
University of Massachusetts Dartmouth, University of Toledo - College of Business Administration, University of Massachusetts Dartmouth and Shandong University

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Political Corruption, Annual Report Readability, Gunning Fog Index

15.

Annual Report Readability and Trade Credit

Xu, H., Pham, T.H. and Dao, M., 2020. Annual report readability and trade credit. Review of Accounting and Finance.
Posted: 23 Jun 2020 Last Revised: 20 Aug 2020
Hongkang Xu, Trung Pham and Mai Dao
University of Massachusetts Dartmouth, Kent State University - College of Business Administration and University of Toledo - College of Business Administration

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Annual report readability, Trade credit, Supplier financing

16.

Government Contracts and Trade Credit

Forthcoming in Advances in Accounting, doi 10.1016/j.adiac.2020.100473
Posted: 05 Jun 2020
Hongkang Xu and Mai Dao
University of Massachusetts Dartmouth and University of Toledo - College of Business Administration

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government contractor; trade credit; government supplier; short-term financing

17.

Corporate Social Responsibility and Trade Credit

Xu, H., Wu, J. & Dao, M. Corporate social responsibility and trade credit. Rev Quant Finan Acc 54, 1389–1416 (2020). https://doi.org/10.1007/s11156-019-00829-0
Posted: 02 Jul 2019 Last Revised: 11 May 2020
Hongkang Xu, Jia Wu and Mai Dao
University of Massachusetts Dartmouth, University of Massachusetts Dartmouth and University of Toledo - College of Business Administration

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Corporate social responsibility, Trade credit, Signaling theory, Supply Chain

18.

Impact of the Disclosure of Audit Engagement Partners on Audit Quality: Evidence from the United States

International Journal of Auditing, 23 (1), 112-124
Posted: 12 Dec 2018 Last Revised: 22 Feb 2019
Mai Dao, Hongkang Xu and Long Liu
University of Toledo - College of Business Administration, University of Massachusetts Dartmouth and University of Texas at San Antonio

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engagement partners; audit quality; partner identification

19.

Auditors' Response to Classification Shifting: Evidence from US Firms

Best Paper Award, American Accounting Association Mid-Atlantic Region 2018 conference.
Posted: 04 Nov 2018
Mai Dao, Hongkang Xu and Trung Pham
University of Toledo - College of Business Administration, University of Massachusetts Dartmouth and Kent State University - College of Business Administration

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classification shifting, audit fees, audit report lag, modified audit opinion

20.

The Effect of Local Political Corruption on Earnings Quality

Xu, H., Dao, M. and Wu, J., 2019. The effect of local political corruption on earnings quality. Review of Quantitative Finance and Accounting, 53(2), pp.551-574.
Posted: 29 Aug 2018 Last Revised: 16 Apr 2020
Hongkang Xu, Mai Dao and Jia Wu
University of Massachusetts Dartmouth, University of Toledo - College of Business Administration and University of Massachusetts Dartmouth

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Political Corruption, Earnings Quality, Accruals Earnings Management, Real Earnings Management, Earnings Persistence

21.

The Effect of Real Activities Manipulation on Going Concern Audit Opinions for Financially Distressed Companies

Xu, H., Dao, M. and Wu, J., 2018. The effect of real activities manipulation on going concern audit opinions for financially distressed companies. Review of Accounting and Finance, 17(4), pp.514-539.
Posted: 08 Aug 2018 Last Revised: 16 Apr 2020
Hongkang Xu, Mai Dao and Jia Wu
University of Massachusetts Dartmouth, University of Toledo - College of Business Administration and University of Massachusetts Dartmouth

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real activities manipulation, going concern opinion, auditor reporting conservatism

22.

Political Corruption and Auditor Behavior: Evidence From U.S. Firms

Xu, H., Dao, M. and Petkevich, A., 2019. Political corruption and auditor behavior: evidence from US firms. European Accounting Review, 28(3), pp.513-540.
Posted: 31 Jul 2018 Last Revised: 16 Apr 2020
Hongkang Xu, Mai Dao and Alex Petkevich
University of Massachusetts Dartmouth, University of Toledo - College of Business Administration and University of Denver

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political corruption; audit fees; audit report lag; going concern audit opinion

23.

The Effects of Audit Committee Members’ Age and Additional Directorships on the Cost of Equity Capital in the U.S.

European Accounting Review, Forthcoming
Posted: 05 Oct 2012
Mai Dao, Hua‐Wei Huang and Jishan Zhu
University of Toledo - College of Business Administration, National Cheng Kung University - Accounting and SUNY at Old Westbury - School of Business

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Cost of equity capital, audit committee age, other directorships, financial reporting quality