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Tu Xu

Renmin University of China - School of Business

Beijing

China

  • Renmin University of China - School of Business

SCHOLARLY PAPERS

6

DOWNLOADS

1,687

TOTAL CITATIONS

18

Scholarly Papers (6)

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1.

Enhancing Auditors’ Reliance on Data Analytics under Inspection Risk Using Fixed and Growth Mindsets

Number of pages: 55 Posted: 24 May 2021 Last Revised: 23 Jun 2021
Tongrui Cao, Rong-Ruey Duh, Hun-Tong Tan and Tu Xu
Zhejiang University - School of Business Administration, National Taiwan University - Department of Accounting, Nanyang Business School, Nanyang Technological University and Renmin University of China - School of Business
Downloads 893 (67,378)
Citation 17

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data analytics; inspection risk; mindsets; auditor judgment

2.

Do Auditors Care about Firm-Level Political Risk?

Journal of Accounting and Public Policy, volume 48, 2024[10.1016/j.jaccpubpol.2024.107240]
Number of pages: 65 Posted: 02 Oct 2024
Ma Chen, Tu Xu, Jian Zhou and Siqi Fan
Northwest University, Renmin University of China - School of Business, University of Hawaii at Manoa and Southern Arkansas University
Downloads 250 (306,221)

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political risk, client risk management, audit fee, audit effort, going concern

3.

The Joint Effect of Presentation Format and Disclosure Balance on Investors’ Reactions to Sensitivity Disclosures of Hedging Instruments

Number of pages: 52 Posted: 24 May 2021
Wenhuan Liu, Hun-Tong Tan, Tu Xu and Jixun Zhang
Qingdao University, Nanyang Business School, Nanyang Technological University, Renmin University of China - School of Business and Nankai University-Business School
Downloads 177 (426,635)
Citation 1

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risk disclosure; sensitivity analysis; derivatives; hedge

4.

Causal Attribution, Benefits Sharing, and Earnings Management

Downloads 168 (447,215)

Causal Attribution, Benefits Sharing, and Earnings Management

Number of pages: 46 Posted: 27 Oct 2021 Last Revised: 16 Nov 2021
Lukas J. Helikum, Hun-Tong Tan and Tu Xu
Singapore University of Social Sciences, Nanyang Business School, Nanyang Technological University and Renmin University of China - School of Business
Downloads 168 (446,272)

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earnings management, causal attribution, benefits sharing, justifiability, fairness

Causal Attribution, Benefits Sharing, and Earnings Management

Contemporary Accounting Research, Forthcoming
Posted: 01 Mar 2022
Lukas J. Helikum, Hun-Tong Tan and Tu Xu
Singapore University of Social Sciences, Nanyang Business School, Nanyang Technological University and Renmin University of China - School of Business

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earnings management, causal attribution, benefits sharing, justifiability, fairness

5.

Language, Perceived Warmth, and Investors’ Reactions to Audit Committee Reports

Downloads 135 (544,251)

Language, Perceived Warmth, and Investors’ Reactions to Audit Committee Reports

Number of pages: 47 Posted: 28 Jan 2023
Hun-Tong Tan, Tu Xu and Yao Yu
Nanyang Business School, Nanyang Technological University, Renmin University of China - School of Business and University of Massachusetts Amherst - Isenberg School of Management
Downloads 135 (545,263)

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Audit committee report; audit committee compensation; investor judgment; personal language; warmth; communion

Language, perceived warmth, and investors’ reactions to audit committee reports

Contemporary Accounting Research, Forthcoming
Posted: 08 Mar 2023
Hun-Tong Tan, Tu Xu and Yao Yu
Nanyang Business School, Nanyang Technological University, Renmin University of China - School of Business and University of Massachusetts Amherst - Isenberg School of Management

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audit committee report, audit committee compensation, investor judgment, personal language, warmth, communion

6.

Leadership Traits and Auditors' Reliance on Data Analytics under Time Pressure

Number of pages: 62 Posted: 23 Feb 2026
Rong-Ruey Duh, Jee-Hae Lim, Hun-Tong Tan and Tu Xu
National Taiwan University - Department of Accounting, University of Hawaii, Manoa, Nanyang Business School, Nanyang Technological University and Renmin University of China - School of Business
Downloads 64 (970,490)

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audit, data analytics, time pressure, perfectionism, openness, auditor, leadership, traits