Jason Zezhong Xiao

Cardiff Business School, Cardiff University

Professor

Aberconway building

Colum Drive

Cardiff, CF10 3EU

United Kingdom

SCHOLARLY PAPERS

25

DOWNLOADS
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4,219

SSRN CITATIONS
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SSRN RANKINGS

Top 12,227

in Total Papers Citations

14

CROSSREF CITATIONS

74

Scholarly Papers (25)

1.

Dividends Policy and Ownership Structure in China

Number of pages: 64 Posted: 06 May 2004
Gang Wei, Weiguo Zhang and Jason Zezhong Xiao
Cardiff University - Cardiff Business School, Tsinghua University and University of Macau
Downloads 1,577 (11,949)
Citation 5

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Dividends Payment Policy, Ownership Structure, Cash Dividend, Stock Dividend

2.

The Ex-Dividend Day Stock Price Behavior in the Chinese Stock Market

Number of pages: 24 Posted: 15 Jun 2002
University of Surrey, National and Kapodistrian University of Athens - Faculty of Economics, University of Macau and Cardiff University - Cardiff Business School
Downloads 838 (30,938)
Citation 9

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Dividends; Ex-dividend day; Dividend puzzle

3.

The Effects of Government Quality on Corporate Cash Holdings

Journal of Corporate Finance, Forthcoming
Number of pages: 43 Posted: 10 Dec 2011 Last Revised: 19 Jun 2014
Deqiu Chen, Sifei Li, Jason Zezhong Xiao and Hong Zou
University of International Business and Economics, Beijing Foreign Studies University, University of Macau and The University of Hong Kong - Faculty of Business and Economics
Downloads 402 (79,561)
Citation 4

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Cash holding, Government quality, Institutions, Property rights, Twin agency problems, China

4.

An Overview and Assessment of Contemporary Management Accounting Research in China

AAA 2008 MAS Meeting Paper
Number of pages: 45 Posted: 31 Jul 2007 Last Revised: 20 Nov 2010
Rong-Ruey Duh, Jason Zezhong Xiao and Chee W. Chow
National Taiwan University - Department of Accounting, University of Macau and San Diego State University
Downloads 315 (104,984)

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management accounting research, China

5.

Exploring the Direct and Indirect Performance Effects of Information/Communication Technology and Management Accounting and Controls

Accounting and Business Research, Forthcoming
Number of pages: 45 Posted: 17 Nov 2010
Jason Zezhong Xiao, Rong-Ruey Duh and Chee W. Chow
University of Macau, National Taiwan University - Department of Accounting and San Diego State University
Downloads 238 (140,690)

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Chinese Firms, Information and Communication Technology, Management Accounting and Controls, Mediating Effects, Moderating Effects

6.

What's in a Name? The Valuation Effect of Directors' Sharing of Surnames

Number of pages: 57 Posted: 01 Apr 2017 Last Revised: 12 Jul 2018
Tan Youchao, Jason Zezhong Xiao, Cheng Zeng and Hong Zou
Southwestern University of Finance and Economics (SWUFE), University of Macau, University of Manchester and The University of Hong Kong - Faculty of Business and Economics
Downloads 195 (169,909)

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Surname, Social Tie, Board Diversity, Firm Value, Board Voting, Executive Compensation

7.

Discovery of Bias and Strategic Behavior in Crowdsourced Performance Assessment

Number of pages: 6 Posted: 06 May 2016 Last Revised: 12 Aug 2019
Yifei Huang, Matthew Shum, Xi Wu and Jason Zezhong Xiao
California Institute of Technology, California Institute of Technology, Central University of Finance and Economics (CUFE) and University of Macau
Downloads 133 (234,981)

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peer performance evaluation, strategic manipulation, personnel economics, sabotage, envy, field data

8.

Political Connections and Tax-Induced Earnings Management: Evidence from China

European Journal of Finance, 2016, 22(4-6)
Number of pages: 38 Posted: 01 Sep 2016
Chen Li, Yaping Wang, Liansheng Wu and Jason Zezhong Xiao
Stan Ross Department of Accountancy, Zicklin School of Business, Baruch College, The City University of New York, Peking University - Guanghua School of Management, Peking University - Guanghua School of Management and University of Macau
Downloads 113 (265,256)
Citation 1

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China; earnings management; effective tax rate; political connections; tax policy

9.

Institutional Arrangements, Audit Storms and Auditor Independence in China

Abacus, 2016
Number of pages: 43 Posted: 01 Sep 2016
Jason Zezhong Xiao, Suchang Yang, Xinmin Zhang and Michael Firth
University of Macau, Lanzhou University, University of International Business and Economics (UIBE) - Business School and Lingnan University - Department of Finance and Insurance
Downloads 106 (277,371)

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Auditing, Audit Independence, Audit Storms, China, Government Audit, People’s Congress

10.

IPOs, Institutional Complexity, and Management Accounting in Hybrid Organisations: A Field Study in a State-Owned Enterprise in China

Management Accounting Research, Forthcoming
Number of pages: 50 Posted: 27 Jul 2016
University of International Business and Economics - Business School, The University of Sydney Business School, University of International Business and Economics and University of Macau
Downloads 75 (344,578)
Citation 1

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IPOs, management accounting, Chinese state-owned enterprises, institutional logics

Is There an Expectations Gap in the Roles of Independent Directors? An Explorative Study of Listed Chinese Companies

British Journal of Management, 2011
Number of pages: 17 Posted: 08 Mar 2012
Pingli Li, Sepideh parsa, Guliang Tang and Jason Zezhong Xiao
Southampton Business School, University of Southampton, Middlesex University, Business School, Department of Accounting and Finance, University of International Business and Economics and University of Macau
Downloads 51 (425,156)

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12.

IPOs, Organisational Change, and Management Accounting Change in Listed Chinese State-Owned Enterprises

CIMA Research Executive Summary, Volume 9, Issue 5, 2014
Number of pages: 16 Posted: 03 Feb 2016
Zhiyuan Simon Tan, Narisa Tianjing Dai and Jason Zezhong Xiao
The University of Sydney Business School, University of International Business and Economics - Business School and University of Macau
Downloads 44 (444,421)

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IPO; management accounting change; Organisational change; Chinese State-owned enterprises

13.

Internet Reporting: Current Trends and Trends by 2010

Number of pages: 34 Posted: 21 Sep 2003
Michael J. Jones and Jason Zezhong Xiao
Cardiff University - Cardiff Business School and University of Macau
Downloads 42 (452,536)
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14.

The Development of Accounting Regulations for Foreign Invested Firms in China: The Role of Chinese Characteristics

Accounting, Organizations and Society, Vol. 44, No. 4, 2015
Number of pages: 55 Posted: 01 Sep 2016
Mahmoud Ezzamel and Jason Zezhong Xiao
Cardiff Business School - Accounting and Finance Section and University of Macau
Downloads 26 (529,604)

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15.

Political Influence and Coexistence of a Uniform Accounting System and Accounting Standards: Recent Developments in China

Number of pages: 26 Posted: 16 Jun 2004
Jason Zezhong Xiao, Pauline Weetman and Manli Sun
University of Macau, University of Strathclyde - Department of Accounting and Finance and Renmin University of China
Downloads 24 (541,634)
Citation 2
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16.

A Grounded Theory Exposition of the Role of the Supervisory Board in China

Number of pages: 17 Posted: 01 May 2004
Jason Zezhong Xiao, Jay Dahya and Z. Jun Lin
University of Macau, Zicklin School of Business, Baruch College - The City University of New York and Hong Kong Baptist University (HKBU) - Department of Accountancy & Law
Downloads 21 (560,343)
Citation 1
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17.

The Usefulness of the Supervisory Board Report in China

Number of pages: 14 Posted: 19 Oct 2003
Jay Dahya, Yusuf Karbhari, Jason Zezhong Xiao and Mei Yang
Zicklin School of Business, Baruch College - The City University of New York, Cardiff Business School, University of Macau and Beijing Technology and Business University
Downloads 17 (586,033)
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18.

The Role of Financial Institutions in the Corporate Governance of Listed Chinese Companies

British Journal of Management, Vol. 20, Issue 4, pp. 562-580, December 2009
Number of pages: 19 Posted: 15 Dec 2009
Rongli Yuan, Jason Zezhong Xiao, Nikolaos Milonas and Joe Hong Zou
affiliation not provided to SSRN, University of Macau, National and Kapodistrian University of Athens - Faculty of Economics and City University of Hong Kong
Downloads 2 (695,330)
Citation 4
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19.

Institutional Arrangements and Government Audit Independence in China

Abacus, Vol. 52, Issue 3, pp. 532-567, 2016
Number of pages: 36 Posted: 09 Sep 2016
Jason Zezhong Xiao, Suchang Yang, Xinmin Zhang and Michael Firth
University of Macau, Lanzhou University, University of International Business and Economics (UIBE) - Business School and Lingnan University - Department of Finance and Insurance
Downloads 0 (725,758)
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Auditing, Audit independence, Audit storms, China, Government audit, People's Congress

20.

Political Ideology and Accounting Regulation in China

Accounting, Organizations and Society, Vol. 32, No. 7/8, 2007
Posted: 01 Sep 2016
Jason Zezhong Xiao, Mahmoud Ezzamel and Aixiang Pan
University of Macau, Cardiff Business School - Accounting and Finance Section and Independent

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21.

Patterns and Determinants of Internet-Based Corporate Disclosure in China

Journal of Accounting and Public Policy, Vol. 23, No. 3, 2004
Posted: 31 Aug 2016
Jason Zezhong Xiao, Chee W. Chow and He Yang
University of Macau, San Diego State University and Independent

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Capital markets, China, Innovation diffusion, Internet, Voluntary financial disclosures

22.

Accounting Conservatism for Obtaining New Long-Term Loans: Evidence from Chinese Private Firms

Posted: 10 Nov 2015 Last Revised: 26 Jan 2017
Mingzhu Wang, Jason Zezhong Xiao and Jigao Zhu
King'S College London, University of Macau and University of International Business and Economics

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Accounting Conservatism; Private Firms; Creditors; State-Owned Enterprise; Regional Marketization

23.

Exploring the Facilitators, Impediments, and Performance Effects of Management Accounting and Controls in Chinese Firms

Posted: 08 May 2007
Rong-Ruey Duh, Jason Zezhong Xiao and Chee W. Chow
National Taiwan University - Department of Accounting, University of Macau and San Diego State University

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Chinese firms, management accounting and controls, firm performance

24.

Immediate Trends in Internet Reporting

Posted: 19 Sep 2002
Jason Zezhong Xiao, Michael J. Jones and Andy Lymer
University of Macau, Thompson Jones L.L.P. and University of Birmingham - Department of Accounting and Finance

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contingency perspective, financial reporting, information superhighway, Internet, World Wide Web

25.

The Impact of Information Technology on Corporate Financial Reporting: A Contingency Perspective

BRITISH ACCOUNTING REVIEW, Vol 28, No 1, March 1996
Posted: 27 Nov 1996
Jason Zezhong Xiao, John R. Dyson and Philip L. Powell
University of Macau, Napier University at Edinburgh and University of Warwick - Warwick Business School

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Other Papers (1)

Total Downloads: 0
1.

Stakeholders’ Learning Curve of Hedge Fund Activism: Evidence From Audit Pricing

Posted: 26 Apr 2018 Last Revised: 14 Feb 2020
Su Wang, Pingli Li, Jason Zezhong Xiao, Zhuang Zhang and Qingjing Zhang
China Life Property & Casualty Insurance Co. Ltd., Southampton Business School, University of Southampton, University of Macau, University of Southampton - Southampton Business School and University of Southampton - Southampton Business School

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Hedge Fund Activism, Shareholder Activism, Corporate Governance, Ownership Structure, Audit Pricing, Audit Fee, Audit Risk