Baolei Qi

Xi'an Jiaotong University (XJTU) - School of Management

28,Xianning West Road

Xi'an, Shaanxi 710049

China

  • Xi'an Jiaotong University (XJTU) - School of Management

SCHOLARLY PAPERS

19

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SSRN CITATIONS
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Top 33,283

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20

CROSSREF CITATIONS

5

Scholarly Papers (19)

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1.

The Contagion Effect of Low-Quality Audits along Individual Auditors

Number of pages: 55 Posted: 13 Aug 2014 Last Revised: 14 Jul 2015
Liuchuang Li, Baolei Qi, Gaoliang Tian and Guochang Zhang
Xi'an Jiaotong University (XJTU), Xi'an Jiaotong University (XJTU) - School of Management, Xi'an Jiaotong University (XJTU) and University of Hong Kong
Downloads 696 (47,572)
Citation 16

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contagion effect; individual auditors; audit failures; audit quality; auditor characteristics

2.

Is There a Brain Drain in Auditing? The Determinants and Consequences of Auditors' Leaving Public Accounting

Number of pages: 59 Posted: 19 Apr 2017 Last Revised: 07 Jun 2019
W. Robert Knechel, Juan Mao, Baolei Qi and Zili Zhuang
University of Florida - Fisher School of Accounting, University of Texas at San Antonio - Department of Accounting, Xi'an Jiaotong University (XJTU) - School of Management and The Chinese University of Hong Kong (CUHK) - Faculty of Business Administration
Downloads 440 (84,512)
Citation 2

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audit partner; auditor departure; audit firm switch; audit fees; audit quality

3.

The Effect of Engagement Auditors on Financial Statement Comparability

Number of pages: 53 Posted: 05 Oct 2017
Liuchuang Li, Baolei Qi and Jieying Zhang
Xi'an Jiaotong University (XJTU), Xi'an Jiaotong University (XJTU) - School of Management and The University of Texas at Dallas
Downloads 428 (87,304)

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Financial statement comparability; Engagement auditor; Fixed effect

4.

The Importance of Social Networks to Individual Auditors

Number of pages: 67 Posted: 22 Apr 2019 Last Revised: 13 Feb 2021
Jeffrey Pittman, Baolei Qi, Guochang Zhang and Yuping Zhao
Memorial University of Newfoundland (MNU) - Faculty of Business Administration, Xi'an Jiaotong University (XJTU) - School of Management, University of Hong Kong and University of Houston
Downloads 269 (145,471)
Citation 2

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individual auditors; social networks; alumni networks; school ties; audit quality; client acquisition; career pamni network, audit quality, client acquisition, career path

5.

Do Individual Auditors Affect Clients’ Real Activities Manipulation? Evidence of Learning and Auditor Quality

Number of pages: 55 Posted: 22 Apr 2014
Baolei Qi, Yi SI, Yi SI, Gaoliang Tian and Martin G. H. Wu
Xi'an Jiaotong University (XJTU) - School of Management, City University of Hong KongXi'an Jiaotong University (XJTU) - School of Management, Xi'an Jiaotong University (XJTU) and University of Illinois at Urbana-Champaign
Downloads 252 (155,273)

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Auditor identity disclosure; partner rotation; auditor quality; qualified audit opinion; and real activities manipulation

6.

Can Enforcement Actions on Engagement Auditors Improve Audit Quality?

Accounting and Business Research
Number of pages: 50 Posted: 14 Jan 2015 Last Revised: 11 Aug 2020
Baolei Qi, Liuchuang Li, Ashok Robin and Rong Yang
Xi'an Jiaotong University (XJTU) - School of Management, Independent, Rochester Institute of Technology (RIT) and Rochester Institute of Technology
Downloads 235 (166,182)
Citation 5

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Governmental Sanctions; Accruals; Audit Quality

7.

Engagement Auditor Industry Specialization and Stock Price Crash Risk: Evidence from China

Number of pages: 55 Posted: 30 Oct 2017
Hua Feng, Ahsan Habib, Hedy Jiaying Huang and Baolei Qi
Xi'an Jiaotong University (XJTU), Massey University - School of Accountancy, School of Accountancy, Albany Campus and Xi'an Jiaotong University (XJTU) - School of Management
Downloads 174 (218,690)

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Engagement auditor, industry specialization, stock price crash risk, China

8.

The Scale and Scope of the Client Portfolio and Audit Pricing at the Individual Auditor Level: Evidence from China

Number of pages: 57 Posted: 29 Jun 2017
Juan Mao, Baolei Qi and Guochang Zhang
University of Texas at San Antonio - Department of Accounting, Xi'an Jiaotong University (XJTU) - School of Management and University of Hong Kong
Downloads 139 (263,236)

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audit pricing, individual auditor, client portfolio, scale, industry scope

9.

The Impacts of Judge Ideology on Auditors’ Litigation Risk: Evidence from Auditors’ Behaviors

Number of pages: 63 Posted: 09 Apr 2019
Liuchuang Li, Baolei Qi and Ping Zhang
Xi'an Jiaotong University (XJTU), Xi'an Jiaotong University (XJTU) - School of Management and University of Toronto - Rotman School of Management
Downloads 126 (283,749)

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judge ideology, audit litigation risk, auditor behavior

10.

Estimation and Interpretation of Individual Auditor's Effects on Audit Quality Measures: Evidence from China

2017 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 47 Posted: 05 Jan 2017
Baolei Qi and Ping Zhang
Xi'an Jiaotong University (XJTU) - School of Management and University of Toronto - Rotman School of Management
Downloads 75 (397,040)

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Audit Quality; Individual Auditor Quality; Quality Measure

11.

Chief Financial Officer Demographic Characteristics and Fraudulent Financial Reporting in China

Accounting & Finance, Vol. 59, Issue 4, pp. 2705-2734, 2019
Number of pages: 30 Posted: 19 Mar 2020
Jinghui Sun, Pamela Kent, Baolei Qi and Jiwei Wang
Xi'an Jiaotong University (XJTU), University of Adelaide, Xi'an Jiaotong University (XJTU) - School of Management and Singapore Management University - School of Accountancy
Downloads 1 (800,684)
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Fraud, CFO age, CFO gender, CFO education

12.

Can Government Policies Induce Earnings Management Behavior? ‐Evidence from Chinese Public Listed Firms

Journal of International Financial Management & Accounting, Vol. 23, Issue 3, pp. 187-207, 2012
Number of pages: 21 Posted: 26 Oct 2012
Nan Hu, Nan Hu, Xu Li, Ling Liu, Baolei Qi and Gao-Liang Tian
Stevens Institute of Technology - School of BusinessXi'an Jiaotong University (XJTU) - School of Management, The University of Hong Kong, University of Wisconsin Eau Claire, Xi'an Jiaotong University (XJTU) - School of Management and Xi'an Jiaotong University (XJTU) - School of Management
Downloads 1 (800,684)
Citation 1
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13.

Is There a Brain Drain in Auditing? The Determinants and Consequences of Auditors’ Leaving Public Accounting

Contemporary Accounting Research, Forthcoming
Posted: 03 Jun 2021
W. Robert Knechel, Juan Mao, Baolei Qi and Zili Zhuang
University of Florida - Fisher School of Accounting, University of Texas at San Antonio - Department of Accounting, Xi'an Jiaotong University (XJTU) - School of Management and The Chinese University of Hong Kong (CUHK) - Faculty of Business Administration

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auditor departure, auditor turnover, auditor switch, audit fees, audit quality

14.

Individual Auditor Social Responsibility and Audit Quality: Evidence from China

Posted: 10 Mar 2020 Last Revised: 19 Dec 2020
Jeffrey Pittman, Baolei Qi, Yi Si, Zi-Tian Wang and Chongwu Xia
Memorial University of Newfoundland (MNU) - Faculty of Business Administration, Xi'an Jiaotong University (XJTU) - School of Management, The School of Management, Xi'an Jiaotong University, Nanjing University and School of Management, University of Science and Technology of China

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Auditor Social Responsibility, Audit Quality, Auditor Competence, Auditor Independence

15.

Stock Market Liberalization, Investment Banks, and Analyst Forecast Quality: Evidence From a Quasi-Natural Experiment in China

Posted: 16 Oct 2019
Jeffrey Pittman, Baolei Qi, Zeyu Sun and Zi-Tian Wang
Memorial University of Newfoundland (MNU) - Faculty of Business Administration, Xi'an Jiaotong University (XJTU) - School of Management, Xi'an Jiaotong University (XJTU) - School of Management and Nanjing University

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stock market liberalization, investment banks, analyst forecast quality

16.

Does Internal Control Over Financial Reporting Really Alleviate Agency Conflicts?

Accounting & Finance, Vol. 57, Issue 4, pp. 1101-1125, 2017
Number of pages: 25 Posted: 17 Dec 2017
Baolei Qi, Liuchuang Li, Qing Zhou and Jinghui Sun
Xi'an Jiaotong University (XJTU) - School of Management, Xi'an Jiaotong University (XJTU), Department of Applied Finance and Actuarial Studies, Macquarie University and Xi'an Jiaotong University (XJTU)
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Agency conflicts, Capital expenditures, Cash holdings, Internal control

17.

Audit Partner Specialization and Future Stock Price Crash Risk: Evidence from China

Posted: 10 Jun 2017
Ahsan Habib, Hedy Jiaying Huang and Baolei Qi
Massey University - School of Accountancy, School of Accountancy, Albany Campus and Xi'an Jiaotong University (XJTU) - School of Management

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audit partner specialization, crash risk, China

18.

Does International Accounting Network Membership Affect Audit Fees and Audit Quality? Evidence from Chinese Small Audit Firms

The International Journal of Accounting, Vol. 52-3, (Forthcoming)
Posted: 20 Apr 2017
Juan Mao, Baolei Qi and Qian Xu
University of Texas at San Antonio - Department of Accounting, Xi'an Jiaotong University (XJTU) - School of Management and China Agriculture University

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Accounting Networks, Small Audit Firms, Weak Institutional Environment, Audit Fees, Audit Quality

19.

Do Social Ties between Individual Auditors and Client CEOs/CFOs Matter to Audit Quality?

Posted: 30 Dec 2014
Baolei Qi, Rong Yang and Gaoliang Tian
Xi'an Jiaotong University (XJTU) - School of Management, Rochester Institute of Technology and Xi'an Jiaotong University (XJTU)

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