Xuejiao Liu

University of International Business and Economics

Associate Professor

Beijing, Beijing

China

SCHOLARLY PAPERS

9

DOWNLOADS

970

SSRN CITATIONS
Rank 37,922

SSRN RANKINGS

Top 37,922

in Total Papers Citations

24

CROSSREF CITATIONS

0

Scholarly Papers (9)

1.

Changes in Lending Practices and Borrower Reporting Quality: Evidence from Chinese State Bank Privatizations

Number of pages: 66 Posted: 07 Mar 2016 Last Revised: 12 Feb 2018
University of International Business and Economics, University of International Business and Economics, Washington University in Saint Louis - Olin School of Business and Northwestern University Kellogg School of Management
Downloads 231 (235,686)

Abstract:

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Privatization, Chinese State Banks, state bank IPOs, IPOs, lending practices, loan terms, financial reporting quality, earnings quality, borrower performance, political control, governance

2.

Overprecise Forecasts

Review of Accounting Studies, Forthcoming
Number of pages: 67 Posted: 06 Apr 2022 Last Revised: 14 Apr 2022
Yi Dong, Xuejiao Liu, Gerald J. Lobo and Chenkai Ni
Shanghai University of Finance and Economics, University of International Business and Economics, University of Houston - C.T. Bauer College of Business and Fudan University
Downloads 217 (250,063)
Citation 2

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overprecision; analyst forecasts; forecast accuracy; behavioral bias

3.

The Politics of Management Earnings Expectations

Number of pages: 48 Posted: 18 Nov 2021 Last Revised: 28 Sep 2022
Xuejiao Liu, Ke Na, Venky Nagar and Wenjia Yan
University of International Business and Economics, Cheung Kong Graduate School of Business, University of Michigan, Stephen M. Ross School of Business and The University of Hong Kong
Downloads 205 (263,609)

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Managerial Biases, Partisan Conflict, Earnings Expectations, CEO Earnings Forecasts

4.

Voluntary Disclosure of Corporate Political Spending

Journal of Corporate Finance 61, April 2020, 10140
Number of pages: 61 Posted: 22 Sep 2018 Last Revised: 14 Jun 2022
Lisa Goh, Xuejiao Liu and Albert Tsang
Hang Seng University of Hong Kong - Department of Accountancy, University of International Business and Economics and School of Business, Southern University of Science and Technology, China
Downloads 191 (280,990)
Citation 2

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Financial Analysts, Institutional Investors, CSR, Political Spending, Voluntary Disclosure, Lobbying

5.

Social Trust and Auditor Reporting Conservatism

Journal of Business Ethics, Volume 153, pp.1083–1108, 2018
Number of pages: 61 Posted: 14 Apr 2015 Last Revised: 03 Mar 2021
Deqiu Chen, Li Li, Xuejiao Liu and Gerald J. Lobo
University of International Business and Economics, University of International Business and Economics (UIBE), University of International Business and Economics and University of Houston - C.T. Bauer College of Business
Downloads 98 (475,785)
Citation 10

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Auditor reporting conservatism, Geographic proximity, Monitoring, Personnel rotation, Social trust, Trust contagion

6.

Mandatory Key Audit Matter Disclosure and Investor Information Acquisition

Number of pages: 55 Posted: 16 Feb 2024
University of International Business and Economics, University of International Business and Economics (UIBE), University of International Business and Economics, Washington University in Saint Louis - Olin School of Business and The University of Hong Kong
Downloads 28 (849,953)

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Key audit matter (KAM), idiosyncratic KAM information, investor information acquisition, corporate site visit, machine learning

7.

The Effect of Audit Partner Diversity on Audit Quality: Evidence from China

Abacus, Forthcoming.
Posted: 22 Dec 2021
Kevin Koh, Li Li, Xuejiao Liu and Chunfei Wang
Nanyang Technological University (NTU) - Nanyang Business School, University of International Business and Economics (UIBE), University of International Business and Economics and Central University of Finance and Economics (CUFE)

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audit partner diversity, audit quality, client information asymmetry, auditor task motivation, auditor task ability, audit team formation

8.

The Role of Auditor Narcissism in Auditor-Client Negotiations: Evidence from China

Contemporary Accounting Research, Forthcoming
Posted: 18 Sep 2019
Georgia Institute of Technology - Accounting Area, University of International Business and Economics - Business School, Georgia Institute of Technology - Scheller College of Business and University of International Business and Economics

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narcissism, auditor-client negotiations, audit delay, discretionary accruals

9.

Underwriter-Auditor Relationship and Pre-IPO Earnings Management: Evidence from China

Journal of Business Ethics, Forthcoming
Posted: 05 Feb 2018
Du Xingqiang, Xu Li, Xu Li, Xuejiao Liu and Shaojuan Lai
Independent, School of BusinessUniversity of Texas at Dallas - Department of Accounting & Information Management, University of International Business and Economics and Xiamen University

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Underwriter–auditor relationship (UAR), Earnings management, The collusion incentive, Political connections, Underwriter (auditor) reputation, Legal environment