Lixin (Nancy) Su

Hong Kong Polytechnic University - School of Accounting and Finance

Associate Professor

M715, Li Ka Shing Tower

Hung Hom, Kowloon, Kowloon

Hong Kong

SCHOLARLY PAPERS

21

DOWNLOADS
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Top 9,958

in Total Papers Downloads

6,847

SSRN CITATIONS
Rank 13,815

SSRN RANKINGS

Top 13,815

in Total Papers Citations

63

CROSSREF CITATIONS

21

Scholarly Papers (21)

1.

Earnings Management and Guidance for Meeting or Beating Analysts' Earnings Forecasts

Number of pages: 48 Posted: 05 Sep 2006
Shu Lin, Suresh Radhakrishnan and Lixin (Nancy) Su
California State University, Fresno - Craig School of Business, JSOM, University of Texas at Dallas and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 1,369 (20,311)
Citation 16

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2.

Teamwork Experience and the Contagion of Audit Misbehavior

Number of pages: 54 Posted: 02 Aug 2016 Last Revised: 27 May 2021
Bingbing Hu, Lixin (Nancy) Su and Donghui Wu
Hong Kong Baptist University (HKBU), Hong Kong Polytechnic University - School of Accounting and Finance and The Chinese University of Hong Kong
Downloads 921 (36,174)
Citation 10

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audit quality, contagion, teamwork, sanction

3.

Do Managers Disclose or Withhold Bad News? Evidence from Short Interest

The Accounting Review, Forthcoming
Number of pages: 54 Posted: 01 Aug 2018
Dichu Bao, Yongtae Kim, G. Mujtaba Mian and Lixin (Nancy) Su
Lingnan University, Santa Clara University - Leavey School of Business, Zayed University and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 857 (39,989)
Citation 11

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Earnings Guidance, 8-K Filings, Voluntary Disclosure, Short Interest, Short Selling

4.

Do School Ties between Auditors and Client Executives Influence Audit Outcomes?

Journal of Accounting & Economics (JAE), Vol. 61, No. 2-3, 2016
Number of pages: 39 Posted: 28 Jan 2014 Last Revised: 19 Sep 2015
Yuyan Guan, Lixin (Nancy) Su, Donghui Wu and Zhifeng Yang
Nanyang Business School, Nanyang Technological University, Hong Kong Polytechnic University - School of Accounting and Finance, The Chinese University of Hong Kong and Stony Brook University
Downloads 661 (56,438)
Citation 34

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School tie, social network, audit quality, audit fee

5.

Non-Audit Services and Earnings Management in the Pre-SOX and Post-SOX Eras

Auditing: A Journal of Practice & Theory, Vol. 30, No. 3, 2011
Number of pages: 37 Posted: 18 May 2011 Last Revised: 21 Apr 2014
Jayanthi Krishnan, Lixin (Nancy) Su and Yinqi Zhang
Temple University - Department of Accounting, Hong Kong Polytechnic University - School of Accounting and Finance and American University
Downloads 458 (89,122)
Citation 6

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Non-Audit Services, Earnings Management, Sarbanes-Oxley Act

6.

The Effect of Trade Secrets Law on Stock Price Synchronicity: Evidence from the Inevitable Disclosure Doctrine

The Accounting Review, Forthcoming
Number of pages: 57 Posted: 05 Mar 2020
Yongtae Kim, Lixin (Nancy) Su, Zheng Wang and Haibin Wu
Santa Clara University - Leavey School of Business, Hong Kong Polytechnic University - School of Accounting and Finance, City University of Hong Kong and City University of Hong Kong (CityU)
Downloads 427 (96,677)
Citation 2

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trade secret law, Inevitable Disclosure Doctrine, stock price synchronicity, proprietary cost of disclosure, information environment

7.

Do Firms Redact Information from Material Contracts to Conceal Bad News?

The Accounting Review, Forthcoming
Number of pages: 57 Posted: 18 Oct 2021 Last Revised: 21 Oct 2021
Dichu Bao, Yongtae Kim and Lixin (Nancy) Su
Lingnan University, Santa Clara University - Leavey School of Business and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 361 (117,075)

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confidential treatment, redaction, withholding bad news, material contracts, crash risk

8.

Does Accounting and Financial Expertise in the C-Suite Aid or Mitigate Earnings Management?

Number of pages: 31 Posted: 15 Jun 2009
Bentley University, George Mason University - Department of Accounting and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 360 (117,437)
Citation 3

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CFO, CEO, real earnings management, financial expertise, CPA

9.

Does the Cessation of Quarterly Earnings Guidance Reduce Investors’ Short-Termism?

Review of Accounting Studies, Forthcoming
Number of pages: 53 Posted: 15 Dec 2016 Last Revised: 05 Apr 2017
Yongtae Kim, Lixin (Nancy) Su and Xindong (Kevin) Zhu
Santa Clara University - Leavey School of Business, Hong Kong Polytechnic University - School of Accounting and Finance and City University of Hong Kong
Downloads 281 (152,553)
Citation 2

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Voluntary Disclosure, Earnings Guidance, Management Forecasts, Investor Short-Termism, Managerial Myopia

10.

Analysts' Activities after Earnings Announcement and Post-Earnings-Announcement Drift

Number of pages: 46 Posted: 12 Jul 2006
Simon Fung and Lixin (Nancy) Su
Deakin University and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 242 (176,887)

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post-earnings-announcement drift, analysts' activities

11.

Reputation Recognition and Audit Outcomes: Evidence from Chinese Auditors

Number of pages: 45 Posted: 18 Mar 2021 Last Revised: 03 Dec 2021
Wanfu Li, Lixin (Nancy) Su, Yu Wang and Donghui Wu
Nanjing University of Finance & Economics, Hong Kong Polytechnic University - School of Accounting and Finance, Nanjing University and The Chinese University of Hong Kong
Downloads 214 (198,801)

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reputation effect; auditors; audit quality; senior CPA titles

12.

Customer Referencing and Capital Market Benefits: Evidence from the Cost of Equity

Number of pages: 73 Posted: 28 Apr 2020 Last Revised: 13 Dec 2021
Jiao Jing, Linda A. Myers, Jeffrey Ng and Lixin (Nancy) Su
Jinan University, University of Tennessee, Haslam College of Business, Accounting and Information Management, Hong Kong Polytechnic University - School of Accounting and Finance and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 128 (305,533)

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customer referencing; customer reputation; cost of equity

13.

Institutional Investors and Information Content of Earnings Announcements Over Time

Number of pages: 35 Posted: 21 Oct 2011
G. Mujtaba Mian, Suresh Radhakrishnan and Lixin (Nancy) Su
Zayed University, JSOM, University of Texas at Dallas and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 126 (309,068)
Citation 1

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Information Content of Earnings Announcements, Institutional Investors, Concurrent Disclosure

14.

Do Short-Sale Constraints Inhibit Information Acquisition? Evidence from Two Natural Experiments

Number of pages: 63 Posted: 22 Jan 2021 Last Revised: 01 Apr 2021
Lixin (Nancy) Su, Sonia Man-Lai Wong, Yuan Xue and Xiaofeng Zhao
Hong Kong Polytechnic University - School of Accounting and Finance, Sun Yat-sen University (SYSU) - Department of Finance and Insurance, Huazhong University of Science and Technology and Lingnan University - Department of Finance and Insurance
Downloads 117 (325,941)

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Short-sale constraints, information acquisition, price efficiency, Regulation SHO

15.

Can Shareholders Be at Rest After Adopting Clawback Provisions? Evidence from Stock Price Crash Risk

Contemporary Accounting Research, Forthcoming
Number of pages: 58 Posted: 16 Nov 2014 Last Revised: 06 Jul 2017
Dichu Bao, Simon Fung and Lixin (Nancy) Su
Lingnan University, Deakin University and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 100 (362,640)
Citation 5

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16.

PCAOB International Inspections and Merger and Acquisition Outcomes

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 65 Posted: 20 Apr 2020
Santa Clara University - Leavey School of Business, Hong Kong Polytechnic University - School of Accounting and Finance, Hong Kong Baptist University (HKBU) - Department of Accountancy & Law and City University of Hong Kong
Downloads 94 (377,138)
Citation 1

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PCAOB International Inspection, Audit Quality, Merger and Acquisition

17.

The Real Effects of Disclosure Regulation: Evidence from Mandatory CFO Compensation Disclosure

Journal of Accounting and Public Policy, Forthcoming
Number of pages: 38 Posted: 31 May 2022
Dichu Bao, Lixin (Nancy) Su and Yong Zhang
Lingnan University, Hong Kong Polytechnic University - School of Accounting and Finance and Hong Kong Polytechnic University
Downloads 87 (395,504)

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SEC compensation-disclosure mandate, accounting misstatements, unexplained audit fees, CFO performance, real effects of disclosure regulations

18.

Does Auditing Shape Global Value Chains? Evidence from PCAOB Inspections

Number of pages: 67 Posted: 24 Jun 2022
Sibo Liu, Lixin (Nancy) Su and Kevin ZHU
Hong Kong Baptist University, Hong Kong Polytechnic University - School of Accounting and Finance and City University of Hong Kong (CityU) - Department of Accountancy
Downloads 44 (552,631)

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Information quality, global value chains, financial report, auditing

19.

Dealing with Ethical Dilemmas: A Look at Financial Reporting by Firms Facing Product Harm Crises

Posted: 13 Aug 2019
Shafu Zhang, Like Jiang, Michel Magnan and Lixin (Nancy) Su
Nanjing University, University of Melbourne - Faculty of Business and Economics, Concordia University - Department of Accountancy and Hong Kong Polytechnic University - School of Accounting and Finance

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product harm crisis, earnings management, ethical financial reporting, firm reputation

20.

The Separate and Joint Effects of the Market for Corporate Control and Board Effectiveness on R&D Valuation

Australian Journal of Management, Vol. 43, No. 2, 2018
Posted: 28 Apr 2018
China Europe International Business School (CEIBS), University of Texas at Arlington - Department of AccountingCity University of Hong Kong (CityU) - Department of Accountancy, Hong Kong Polytechnic University - School of Accounting and Finance and University of Western Australia

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Board, market for corporate control, R&D valuation

21.

Price Divergence from Fundamental Value and the Value Relevance of Accounting Information

Contemporary Accounting Research, Forthcoming
Posted: 21 Jul 2009 Last Revised: 14 Apr 2010
Simon Fung, Lixin (Nancy) Su and Xindong Kevin Zhu
Deakin University, Hong Kong Polytechnic University - School of Accounting and Finance and City University of Hong Kong (CityU)

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value relevance, market efficiency, R-squares, fundamental values

Other Papers (1)

Total Downloads: 17
1.

Do Effective Boards and Strong Corporate Control Markets Enhance or Depress Market Valuation of R&D?

Number of pages: 47 Posted: 18 Mar 2009
Jamie, Shimin Chen, Bin Srinidhi, Bin Srinidhi and Lixin (Nancy) Su
Hong Kong Polytechnic University, China Europe International Business School (CEIBS), University of Texas at Arlington - Department of AccountingCity University of Hong Kong (CityU) - Department of Accountancy and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 17

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Corporate Governance, Research and Development, Market Valuation