Xuejiao Liu

University of International Business and Economics

Associate Professor

Beijing, Beijing

China

SCHOLARLY PAPERS

7

DOWNLOADS

262

SSRN CITATIONS

0

CROSSREF CITATIONS

3

Scholarly Papers (7)

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 (UIBE) - Business School, University of International Business and Economics, Washington University in Saint Louis - Olin School of Business and Boston College
Downloads 152 (193,357)

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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.

Voluntary Disclosure of Corporate Political Spending

Journal of Corporate Finance, Forthcoming
Number of pages: 61 Posted: 22 Sep 2018
Lisa Goh, Xuejiao Liu and Albert Tsang
Hang Seng University of Hong Kong - Department of Accountancy, University of International Business and Economics and York University - Schulich School of Business
Downloads 83 (300,679)

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

3.

Social Trust and Auditor Reporting Conservatism

Journal of Business Ethics, Forthcoming
Number of pages: 61 Posted: 14 Apr 2015 Last Revised: 28 Jan 2018
Deqiu Chen, Li Li, Xuejiao Liu and Gerald J. Lobo
University of International Business and Economics (UIBE) - Business School, University of International Business and Economics (UIBE), University of International Business and Economics and University of Houston - C.T. Bauer College of Business
Downloads 27 (482,510)

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

4.

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

Journal of Business Ethics, Forthcoming
Posted: 05 Feb 2018
Du Xingqiang, Xu Li, Xuejiao Liu and Shaojuan Lai
Independent, School of Business, 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

5.

CEO Equity Incentives and the Remediation of Material Weaknesses in Internal Control

Journal of Business Finance & Accounting, Vol. 44, Issue 9-10, pp. 1338-1369, 2017
Number of pages: 32 Posted: 05 Nov 2017
Xuejiao Liu and Xiaohong Liu
University of International Business and Economics and The University of Hong Kong
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CEO equity incentives, internal control weakness, remediation, Sarbanes‐Oxley Act

6.

Social Trust and Bank Loan Financing: Evidence from China

Abacus, Vol. 52, Issue 3, pp. 374-403, 2016
Number of pages: 30 Posted: 09 Sep 2016
Deqiu Chen, Xuejiao Liu and Cong Wang
University of International Business and Economics (UIBE) - Business School, University of International Business and Economics and The Chinese University of Hong Kong, Shenzhen
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Bank loan financing, Legal enforcement, Non‐state‐owned enterprises, Political connection, Social trust

7.

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

Contemporary Accounting Research, Forthcoming
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