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Tonni Xia

San Diego State University

San Diego, CA 92182-0763

United States

SCHOLARLY PAPERS

6

DOWNLOADS

1,083

TOTAL CITATIONS

1

Scholarly Papers (6)

1.

So Similar, yet So Different: Comparing the US GAAP and IFRS Experience at Eliciting Greater Transparency on Pension Asset Disclosures

Number of pages: 61 Posted: 05 Aug 2020 Last Revised: 15 Mar 2024
Rutgers, The State University of New Jersey - Accounting & Information Systems, University of California, Irvine and San Diego State University
Downloads 315 (241,719)
Citation 1

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Accounting regulation, standard-setting, defined benefit pension, IAS 19R, SFAS 132R

2.

Less is More: Lender Distraction and Workplace Safety

Number of pages: 47 Posted: 23 Feb 2024 Last Revised: 13 Feb 2026
Yifei Liao, Liang Ma and Tonni Xia
University of California, Irvine - Paul Merage School of Business, University of South Carolina - Darla Moore School of Business and San Diego State University
Downloads 283 (270,229)

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Lender Distraction, Workplace Safety, ESG, Renegotiation Pressure, Employee Workload JEL Classification: G02, G30, J28, K32, M41

3.

The Unintended Consequences of the FASB's Simplification Initiative: Does ASU 2016-09 Reduce the Usefulness of Earnings?

Number of pages: 41 Posted: 08 Oct 2021 Last Revised: 18 Dec 2025
University of California, Irvine, Montana State University - Bozeman - College of Business and San Diego State University
Downloads 258 (297,664)

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Economic consequences of accounting standards, ASU 2016-09, earnings usefulness, excess tax benefits and tax deficiencies, FASB Simplification Initiative

4.

Small Hands, Big Losses: Stock Market Reactions to Child Labor Abuse News

Number of pages: 1 Posted: 12 Dec 2024 Last Revised: 16 Feb 2026
Liang Ma and Tonni Xia
University of South Carolina - Darla Moore School of Business and San Diego State University
Downloads 101 (689,572)

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Child Labor Abuse, ESG, Event Studies, Investor Under-reaction, Post-Announcement Drifts

5.

Customer Perceptions of the "Big 4 Effect": Evidence from the World's Largest Customer-the U.S. Government

Journa of Accounting and Public Policy, forthcoming
Number of pages: 55 Posted: 07 Aug 2025 Last Revised: 21 Sep 2025
Tonni Xia and Jian Zhou
San Diego State University and University of Hawaii at Manoa
Downloads 90 (753,595)

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The "Big 4 Effect, " Customer Perceptions, Audit Quality, Auditor Change, U.S. Government Procurement Market

6.

Too Much of a Good Thing? Administrative Support Staff and Firm Performance

Journal of Accounting, Auditing, and Finance, forthcoming
Number of pages: 50 Posted: 07 May 2021 Last Revised: 21 Jul 2025
University of California, Irvine - Paul Merage School of Business, University of California, Irvine, University of Illinois Chicago and San Diego State University
Downloads 36 (1,249,711)

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administrative support, innovation, employee satisfaction, employee job separations, human capital, firm performance, stock returns