Li Xu

Washington State University, Vancouver

14204 NE Salmon Creek Avenue

Vancouver, WA WA 98686-9600

United States

SCHOLARLY PAPERS

16

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3,228

CITATIONS
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Top 29,869

in Total Papers Citations

13

Scholarly Papers (16)

1.

Corporate Tax Behavior and Political Uncertainty: Evidence from National Elections around the World

Vanderbilt Owen Graduate School of Management Research Paper No. 2498198
Number of pages: 53 Posted: 20 Sep 2014 Last Revised: 12 Apr 2018
Wuhan University - School of Economics and Management, University of North Carolina at Chapel Hill, Vanderbilt University - Accounting and Washington State University, Vancouver
Downloads 729 (33,351)
Citation 2

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corporate taxation; tax avoidance; political uncertainty; national elections

2.

Institutional Ownership, Internal Control Material Weakness and Firm Performance

Number of pages: 47 Posted: 20 Nov 2007
Alex P. Tang and Li Xu
Morgan State University and Washington State University, Vancouver
Downloads 579 (45,412)
Citation 5

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Institutional Ownership, Internal Control, Firm Performance

3.

Internal Control Material Weakness, Analysts' Accuracy and Bias, And Brokerage Reputation

Number of pages: 54 Posted: 14 May 2007 Last Revised: 07 Mar 2015
Li Xu and Alex P. Tang
Washington State University, Vancouver and Morgan State University
Downloads 445 (63,223)
Citation 3

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Internal control material weakness, financial analysts, earnings forecast accuracy, earnings forecast bias, Sarbanes-Oxley Act

4.

Universal Demand Laws and the Monitoring Device Role of Accounting Conservatism

2018 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 63 Posted: 04 May 2017 Last Revised: 16 Mar 2019
Feng Chen, Qingyuan Li and Li Xu
University of Toronto - Rotman School of Management, Wuhan University - School of Economics and Management and Washington State University, Vancouver
Downloads 423 (67,209)
Citation 1

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Derivative Lawsuits; Universal Demand Laws; Conditional Conservatism; Monitoring Demand

5.

Taxes and Director Independence: Evidence from Board Reforms Worldwide

Vanderbilt Owen Graduate School of Management Research Paper No. 2860362, Kenan Institute of Private Enterprise Research Paper No. 19-12
Number of pages: 61 Posted: 28 Oct 2016 Last Revised: 10 Apr 2019
Wuhan University - School of Economics and Management, University of North Carolina at Chapel Hill, Vanderbilt University - Accounting and Washington State University, Vancouver
Downloads 408 (70,248)

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Corporate Taxation, Tax Avoidance, Board Reform, Corporate Governance

6.

Shareholder Litigation, Reputational Loss, and Bank Loan Contracting

Journal of Financial and Quantitative Analysis (JFQA), Forthcoming, Vanderbilt Owen Graduate School of Management Research Paper No. 2320785
Number of pages: 58 Posted: 06 Sep 2013 Last Revised: 04 Oct 2013
Southern Illinois University at Carbondale, Vanderbilt University - Accounting and Washington State University, Vancouver
Downloads 167 (176,485)
Citation 7

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Litigation, Cost of bank debt, Bank loan contracting, Reputational loss, Endogeneity

7.

Political Investment Cycle of State-Owned Enterprises

Number of pages: 62 Posted: 15 Nov 2016 Last Revised: 17 Apr 2019
Qingyuan Li, Chen Lin and Li Xu
Wuhan University - School of Economics and Management, The University of Hong Kong - Faculty of Business and Economics and Washington State University, Vancouver
Downloads 162 (181,036)
Citation 1

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State-owned enterprises, Investment, Elections, State-owned banks, Political risks

8.

National Elections and Tail Risk: International Evidence

Number of pages: 53 Posted: 07 Jul 2015 Last Revised: 21 Nov 2017
Qingyuan Li, Si Li and Li Xu
Wuhan University - School of Economics and Management, Wilfrid Laurier University - School of Business & Economics and Washington State University, Vancouver
Downloads 130 (216,845)

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Political uncertainty, tail risk, crash risk, national elections, international finance

9.

Auditing and Internal Controls for Offshored Accounting Processes: A Research Agenda

International Journal of Accounting & Information Management, Vol. 23 Iss: 4, pp.310 - 326
Number of pages: 31 Posted: 04 Dec 2015
California State University, Sacramento - Department of Accounting, Morgan State University and Washington State University, Vancouver
Downloads 106 (251,757)

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Offshoring, Internal Controls, SSAE 16

10.

Auditing the Auditors and Stock Crashes: International Evidence

Number of pages: 60 Posted: 11 Feb 2019
Qingyuan Li, Si Li and Li Xu
Wuhan University - School of Economics and Management, Wilfrid Laurier University - School of Business & Economics and Washington State University, Vancouver
Downloads 74 (315,601)

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Crash Risk, Tail Risk, Audit Quality, Auditor Inspection

11.

The Impact of Dual Class Structure on Earnings Management Activities

Journal of Business Finance & Accounting, Vol. 37, Issue 3-4, pp. 456-485, April/May 2010
Number of pages: 30 Posted: 12 May 2010
Van Thuan Nguyen and Li Xu
affiliation not provided to SSRN and Washington State University, Vancouver
Downloads 3 (621,476)
Citation 6
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12.

Asset Specificity and Conditional Accounting Conservatism

Journal of Business Finance & Accounting, Vol. 45, Issue 7-8, pp. 839-870, 2018
Number of pages: 32 Posted: 03 Aug 2018
Qingyuan Li and Li Xu
Wuhan University - School of Economics and Management and Washington State University, Vancouver
Downloads 1 (644,032)
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asset specificity, conditional conservatism, timely loss recognition

13.

Taking Away the Voting Powers from Controlling Shareholders: Evidence from the Chinese Securities Market

Journal of International Financial Management & Accounting, Vol. 21, Issue 3, pp. 187-219, Autumn 2010
Number of pages: 33 Posted: 10 Aug 2010
Yi Yao, Li Xu and Zhiyuan Liu
Nankai University - Department of Accounting, Washington State University, Vancouver and Nankai University - Department of Accounting
Downloads 1 (644,032)
Citation 3
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14.

Insider Sales and the Effectiveness of Clawback Adoptions in Mitigating Fraud Risk

Journal of Accounting and Public Policy (July-August 2015), 34(3):417-436
Posted: 09 Feb 2015 Last Revised: 01 Jan 2016
Deakin University, The University of Texas at San Antonio, University of North Texas - Department of Accounting and Washington State University, Vancouver

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Clawback adoptions, equity incentives, insider sales, fraud risk

15.

Training Auditors in Strategic Systems Auditing Using Online Computerized Systems: Can Prior Schema Affect Auditors’ Knowledge Acquisition?

International Journal of Critical Accounting, Vol. 5, No. 5, 2013
Posted: 04 Jan 2012 Last Revised: 28 Jan 2014
Zayed University, Virginia Polytechnic Institute and State University and Washington State University, Vancouver

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strategic systems auditing, SSA, learning theory, cognitive load, hypertext navigation structure

16.

Internal Controls Over Financial Reporting in the Context of Offshore Outsourcing: A Theory-Based Research Agenda

Posted: 19 Feb 2010 Last Revised: 07 Mar 2015
Zayed University and Washington State University, Vancouver

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Offshoring, Internal Controls, SAS 70, SSAE-16