Le Emily Xu

University of New Hampshire - Department of Accounting & Finance

Durham, NH 03824

United States

  • University of New Hampshire - Department of Accounting & Finance

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    • Tel: 603-862-3318
    • Fax: 603-862-3383
SCHOLARLY PAPERS

12

DOWNLOADS

1,135

SSRN CITATIONS

4

CROSSREF CITATIONS

1

Scholarly Papers (12)

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1.

Does the Share Price Anomaly Explain the Market's Apparent Under-Weighting of Financial Analysts' Earnings Forecasts?

Number of pages: 29 Posted: 05 Apr 2003
Pieter T. Elgers, May H. Lo and Le Emily Xu
University of Massachusetts, Western New England College and University of New Hampshire - Department of Accounting & Finance
Downloads 346 (160,223)

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Earnings forecasts, share price anomaly, market mispricing

2.

Earnings Forecast-Based Returns Predictions: Risk Proxies in Disguise?

Number of pages: 39 Posted: 13 Apr 2004
Le Emily Xu
University of New Hampshire - Department of Accounting & Finance
Downloads 265 (211,751)

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Analyst forecasts of earning, Market mispricing, Omitted risk proxies, Predictable error patterns

3.

Birds of a Feather: Do Co-Movements in Accounting Fundamentals Help to Explain Commonalities in Securities Returns?*

Number of pages: 25 Posted: 12 Sep 2004
Pieter T. Elgers, Susan L. Porter and Le Emily Xu
University of Massachusetts, University of Virginia - McIntire School of Commerce and University of New Hampshire - Department of Accounting & Finance
Downloads 163 (332,012)
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4.

Audit Partner Characteristics, Career Advancement, and Audit Quality in the USA

Managerial Auditing Journal, Forthcoming; https://doi.org/10.1108/MAJ-09-2021-3325
Number of pages: 53 Posted: 16 Feb 2023
Chen Cai, Stephen John Ciccone, Huimin Li and Le Emily Xu
Lehigh University - College of Business, University of New Hampshire - Department of Accounting & Finance, University of New Hampshire - Department of Accounting & Finance and University of New Hampshire - Department of Accounting & Finance
Downloads 112 (448,529)

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PCAOB Form AP, Audit Partner Characteristics, Career Advancement, Audit Quality

5.

Disclosure Committees: Implications for Disclosure Quality and Timeliness

Forthcoming at European Accounting Review
Number of pages: 47 Posted: 29 Jun 2022
Cristina Bailey, Jonathan Nash and Le Emily Xu
University of New Mexico - Department of Accounting, University of New Hampshire and University of New Hampshire - Department of Accounting & Finance
Downloads 80 (555,637)
Citation 1

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Disclosure Committee; Corporate Governance; Disclosure Quality; Disclosure Timeliness

6.

Unexpected Consequences: The Effects on Non-Accelerated Filers of an Accelerated Filing Deadline and Sox Section 404

Forthcoming at Accounting Horizons
Number of pages: 57 Posted: 06 Mar 2020 Last Revised: 14 May 2020
Bei Dong, Stefanie L. Tate and Le Emily Xu
University of South Florida - School of Accountancy, University of Massachusetts at Lowell and University of New Hampshire - Department of Accounting & Finance
Downloads 72 (589,690)

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Sarbanes-Oxley Act; Section 404; audit report delay; unintended consequences; non-accelerated filers; shortened filing deadline

7.

A Contextual Evaluation of Composite Forecasts of Annual Earnings

Review of Pacific Basin Financial Markets and Policies (RPBFMP), Forthcoming
Number of pages: 51 Posted: 19 Aug 2015
Pieter T. Elgers, May H. Lo, Wenjuan Xie and Le Emily Xu
University of Massachusetts, Western New England College, University of New Hampshire and University of New Hampshire - Department of Accounting & Finance
Downloads 56 (670,101)

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Composite Forecasts, Analysts’ Forecasts, Forecast Accuracy, Contextual Factors, Regulation Fair Disclosure

8.

Indirect Effects of Regulatory Changes: Evidence From the Acceleration of the 10-K Filing Deadline

Forthcoming at Advances in Accounting (Full-text: https://authors.elsevier.com/a/1eWdf38hhaSE%7ED)
Number of pages: 63 Posted: 27 Sep 2021 Last Revised: 15 Feb 2022
Bei Dong, Jonathan Nash and Le Emily Xu
University of South Florida - School of Accountancy, University of New Hampshire and University of New Hampshire - Department of Accounting & Finance
Downloads 41 (764,776)

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Regulatory change; indirect effects; office resource constraints; client pressure; timeliness; audit quality

9.

The Office-Level Effects of Audit Time Pressure

Posted: 28 Nov 2018
Bei Dong, Jonathan Nash and Le Emily Xu
University of South Florida - School of Accountancy, University of New Hampshire and University of New Hampshire - Department of Accounting & Finance

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Office resource constraints; timeliness; audit quality

10.

Assessing Investors’ Earnings Expectations: The Contextual Usefulness of Composite Forecasts

Forthcoming, Asia-Pacific Journal of Accounting and Economics
Posted: 13 Aug 2018
May H. Lo, Wenjuan Xie and Le Emily Xu
Western New England College, University of New Hampshire and University of New Hampshire - Department of Accounting & Finance

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Composite Forecasts; Analysts’ Forecasts; Contextual Usefulness

11.

Auditor-Client Geographic Proximity and Audit Report Timeliness

Forthcoming at Advances in Accounting
Posted: 18 Dec 2017
Bei Dong, Dahlia Robinson and Le Emily Xu
University of South Florida - School of Accountancy, University of South Florida and University of New Hampshire - Department of Accounting & Finance

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auditor-client geographic proximity, audit report timeliness, non-accelerated filers

12.

Restatements: Do They Affect Auditor Reputation for Quality?

Accounting Horizons, Forthcoming
Posted: 27 Nov 2015
Afshad J. Irani, Stefanie L. Tate and Le Emily Xu
Washington and Lee University, University of Massachusetts at Lowell and University of New Hampshire - Department of Accounting & Finance

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financial restatements, audit quality, auditor reputation, auditor dismissal