Victor Xiaoqi Wang

California State University, Long Beach - Department of Accountancy

Assistant Professor of Accounting

1250 Bellflower Blvd.

Long Beach, CA 90840

United States

  • California State University, Long Beach - Department of Accountancy

SCHOLARLY PAPERS

10

DOWNLOADS
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Top 10,917

in Total Papers Downloads

8,439

SSRN CITATIONS

9

CROSSREF CITATIONS

4

Scholarly Papers (10)

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1.

Blockchain Technology Adoption

Stratopoulos, T. C., Victor Xiaoqi Wang, & Ye, H. (Jonathan). Use of Corporate Disclosures to Identify the Stage of Blockchain Adoption. Accounting Horizons (2022), 36 (1): 197–220. https://doi.org/10.2308/HORIZONS-19-101.
Number of pages: 46 Posted: 15 Jun 2018 Last Revised: 11 Apr 2022
Theophanis C. Stratopoulos, Victor Xiaoqi Wang and Jonathan Ye
University of Waterloo - School of Accounting and Finance, California State University, Long Beach - Department of Accountancy and affiliation not provided to SSRN
Downloads 2,085 (14,810)
Citation 6

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blockchain, technology adoption, corporate disclosures, revealed expectations

2.

A Scoping Review of ChatGPT Research in Accounting and Finance

Number of pages: 56 Posted: 08 Jan 2024
Mengming (Michael) Dong, Theophanis C. Stratopoulos and Victor Xiaoqi Wang
Missouri State University, University of Waterloo - School of Accounting and Finance and California State University, Long Beach - Department of Accountancy
Downloads 1,936 (16,658)
Citation 1

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ChatGPT, Generative AI, LLMs, audit, financial reporting, tax, AIS, asset pricing, corporate finance

3.

Battling Uncertainty: Corporate Disclosures of COVID-19 in Earnings Conference Calls and Annual Reports

Number of pages: 73 Posted: 29 Apr 2020 Last Revised: 01 May 2020
Victor Xiaoqi Wang and Betty (Bin) Xing
California State University, Long Beach - Department of Accountancy and Baylor University - Hankamer School of Business
Downloads 1,083 (39,836)
Citation 3

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Coronavirus, COVID-19, Corporate disclosures, SEC’s filing relief, Risk disclosures, Earnings conference calls, 10-K filings, Market reactions, Event studies, Sentiment analysis, Textual analysis

4.

Corporate Human Capital Disclosures: Evidence from the First Two Years of the SEC’s Disclosure Mandate

Number of pages: 42 Posted: 15 Jul 2022 Last Revised: 15 May 2024
Elizabeth Demers, Victor Xiaoqi Wang and Kean Wu
University of Waterloo, California State University, Long Beach - Department of Accountancy and Rochester Institute of Technology (RIT) - Saunders College of Business
Downloads 892 (52,225)

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Human capital, ESG, sustainability, linguistic analysis, disclosure, SEC regulation

5.

A Framework for Predicting Emerging Technology Adoption

Stratopoulos, T. C., & Wang, V. X. (2022). Estimating the duration of competitive advantage from emerging technology adoption. International Journal of Accounting Information Systems, 47, 100577. https://doi.org/10.1016/j.accinf.2022.100577
Number of pages: 40 Posted: 29 Nov 2015 Last Revised: 01 Mar 2024
Theophanis C. Stratopoulos and Victor Xiaoqi Wang
University of Waterloo - School of Accounting and Finance and California State University, Long Beach - Department of Accountancy
Downloads 647 (79,839)
Citation 5

Abstract:

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Technology adoption, competitive advantage, duration, RBV, hype cycle, ERP, cloud computing

6.

Talk about the Coronavirus Pandemic: Initial Evidence from Corporate Disclosures

Number of pages: 51 Posted: 28 Apr 2020
Victor Xiaoqi Wang and Betty (Bin) Xing
California State University, Long Beach - Department of Accountancy and Baylor University - Hankamer School of Business
Downloads 597 (88,159)

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Coronavirus, COVID-19, Pandemics, Corporate disclosures, Earnings conference calls, SEC filings, Google Trends, News articles, Sentiment analysis, Textual analysis, Topic modelling

7.

Risk Factor Disclosures and Accounting Conservatism

2019 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 50 Posted: 10 Jan 2019 Last Revised: 26 Apr 2020
Victor Xiaoqi Wang
California State University, Long Beach - Department of Accountancy
Downloads 465 (119,877)
Citation 1

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Risk factor disclosures, Accounting conservatism, Textual analysis

8.

Measuring Corporate Human Capital Disclosures: Lexicon, Data, Code, and Research Opportunities

Journal of Information Systems, Forthcoming
Number of pages: 50 Posted: 17 Jan 2024 Last Revised: 05 Mar 2024
Elizabeth Demers, Victor Xiaoqi Wang and Kean Wu
University of Waterloo, California State University, Long Beach - Department of Accountancy and Rochester Institute of Technology (RIT) - Saunders College of Business
Downloads 300 (195,218)
Citation 1

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Human capital, corporate disclosure, lexicon, word2vec, BERT, Python code, textual analysis

9.

Do Firms Provide Informative Disclosures in An Environment of Extreme Uncertainty? Evidence from the COVID-19 Pandemic

Number of pages: 46 Posted: 11 Jan 2022 Last Revised: 29 Jul 2022
Changling Chen, Theophanis C. Stratopoulos, Victor Xiaoqi Wang and Betty (Bin) Xing
University of Waterloo - School of Accounting and Finance, University of Waterloo - School of Accounting and Finance, California State University, Long Beach - Department of Accountancy and Baylor University - Hankamer School of Business
Downloads 263 (223,416)
Citation 1

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COVID-19 pandemic, Corporate disclosures, Annual reports, 10-K filings, Textual analysis, Topic modelling

10.

Executive Political Leanings and COVID-19 Disclosures

Number of pages: 53 Posted: 01 Mar 2022
Yixing (Ivee) Che, Changling Chen and Victor Xiaoqi Wang
Xiamen University - Institute for Financial and Accounting Studies, University of Waterloo - School of Accounting and Finance and California State University, Long Beach - Department of Accountancy
Downloads 171 (333,858)

Abstract:

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Political leanings, COVID-19, Corporate disclosures, Linguistic tone, 10-Q