Lixin (Nancy) Su

The Hong Kong Polytechnic University - School of Accounting and Finance

Professor

M730, Li Ka Shing Tower

Hung Hom, Kowloon, Kowloon

Hong Kong

SCHOLARLY PAPERS

28

DOWNLOADS
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SSRN RANKINGS

Top 6,439

in Total Papers Downloads

14,111

TOTAL CITATIONS
Rank 6,979

SSRN RANKINGS

Top 6,979

in Total Papers Citations

251

Ideas:
“  Disclosure; auditing; social network; human capital; supply chain  ”

Scholarly Papers (28)

1.

Documenting the Undocumented: The Impact of Employment Verification Mandates on Government Borrowing Costs

Northeastern U. D’Amore-McKim School of Business Research Paper No. 5003912, HKU Jockey Club Enterprise Sustainability Global Research Institute Paper No. 2024/017
Number of pages: 47 Posted: 19 Dec 2024 Last Revised: 07 Apr 2025
Lei Li, Liwei Weng, Lixin (Nancy) Su and Cheng (Colin) Zeng
Hong Kong Polytechnic University, Northeastern University - Accounting Group, The Hong Kong Polytechnic University - School of Accounting and Finance and Hong Kong Polytechnic University
Downloads 2,969 (9,388)

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Undocumented Immigrants, E-Verify, Municipal Bonds, Labor Supply, Debt Market

2.

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 The Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 1,506 (27,437)
Citation 16

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3.

Web of Negligence: Team Interactions as a Conduit for Audit Misbehavior

Number of pages: 54 Posted: 02 Aug 2016 Last Revised: 21 Mar 2024
Bingbing Hu, Lixin (Nancy) Su and Donghui Wu
Hong Kong Baptist University (HKBU), The Hong Kong Polytechnic University - School of Accounting and Finance and The Chinese University of Hong Kong (CUHK) - CUHK Business School
Downloads 1,449 (29,064)
Citation 10

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audit quality, contagion, teamwork, sanction

4.

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, MBS College of Business and Entrepreneurship and The Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 1,327 (33,081)
Citation 57

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

5.

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, The Hong Kong Polytechnic University - School of Accounting and Finance, City University of Hong Kong and City University of Hong Kong (CityU)
Downloads 1,032 (47,625)
Citation 33

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

6.

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, The Hong Kong Polytechnic University - School of Accounting and Finance, The Chinese University of Hong Kong (CUHK) - CUHK Business School and State University of New York (SUNY), Stony Brook
Downloads 841 (63,436)
Citation 87

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School tie, social network, audit quality, audit fee

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 The Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 827 (64,688)
Citation 19

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

8.

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, The Hong Kong Polytechnic University - School of Accounting and Finance and American University
Downloads 518 (117,834)
Citation 6

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

9.

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 The Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 424 (149,575)
Citation 3

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

10.

Reputation and Audit Outcomes: Evidence from CPA Fellowship Designation

Number of pages: 45 Posted: 18 Mar 2021 Last Revised: 05 Nov 2024
Wanfu Li, Lixin (Nancy) Su, Yu Wang and Donghui Wu
Nanjing University of Finance & Economics, The Hong Kong Polytechnic University - School of Accounting and Finance, Dongbei University of Finance & Economics and The Chinese University of Hong Kong (CUHK) - CUHK Business School
Downloads 409 (155,922)

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reputation effect, auditors, audit quality, fellow CPAs

11.

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, The Hong Kong Polytechnic University - School of Accounting and Finance and City University of Hong Kong
Downloads 363 (178,258)
Citation 10

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

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

Number of pages: 58 Posted: 28 Apr 2020 Last Revised: 12 Sep 2022
Jiao Jing, Linda A. Myers, Jeffrey Ng and Lixin (Nancy) Su
Jinan University, University of Tennessee, Haslam College of Business, Accounting and Information Management, The University of Hong Kong - Faculty of Business and Economics and The Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 284 (230,392)
Citation 2

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customer referencing; customer reputation; cost of equity

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

Contemporary Accounting Research, Forthcoming
Posted: 08 Mar 2023
Jiao Jing, Linda A. Myers, Jeffrey Ng and Lixin (Nancy) Su
Jinan University, University of Tennessee, Haslam College of Business, Accounting and Information Management, The University of Hong Kong - Faculty of Business and Economics and The Hong Kong Polytechnic University - School of Accounting and Finance

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customer referencing, customer reputation, cost of equity, voluntary disclosure, capital market benefits, company reputation

13.

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 The Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 280 (235,554)

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post-earnings-announcement drift, analysts' activities

14.

Do short-sale constraints inhibit information acquisition? Evidence from Regulation SHO

accepted to appear in Journal of Financial Markets
Number of pages: 71 Posted: 22 Jan 2021 Last Revised: 06 Sep 2024
Lixin (Nancy) Su, Sonia Man-Lai Wong, Yuan Xue and Xiaofeng Zhao
The 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
Downloads 266 (248,126)

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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 The Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 220 (300,651)
Citation 5

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16.

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, The Hong Kong Polytechnic University - School of Accounting and Finance and Hong Kong Polytechnic University
Downloads 201 (326,040)

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

17.

Tax-Related Disclosure Costs: Evidence from Redactions in Material Contracts

HKU Jockey Club Enterprise Sustainability Global Research Institute - Archive
Number of pages: 66 Posted: 25 Jul 2023 Last Revised: 30 Dec 2024
Dichu Bao, Linda A. Myers and Lixin (Nancy) Su
Lingnan University, University of Tennessee, Haslam College of Business, Accounting and Information Management and The Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 194 (336,978)

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confidential treatment, redaction, material contracts, tax-related disclosure costs, IRS scrutiny

18.

Does Past Co-working Experience between CEOs and Divisional Managers Matter for Corporate Disclosure Quality?

HKU Jockey Club Enterprise Sustainability Global Research Institute - Archive
Number of pages: 44 Posted: 06 Sep 2023 Last Revised: 30 Dec 2024
Zhaoran Gong, Lixin (Nancy) Su, Fujing Xue and Cheng (Colin) Zeng
Xi'an Jiaotong-Liverpool University (XJTLU) - International Business School Suzhou, The Hong Kong Polytechnic University - School of Accounting and Finance, Sun Yat-sen University (SYSU) - School of Business and Hong Kong Polytechnic University
Downloads 178 (364,324)
Citation 1

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Co-working experience; Divisional managers; Communication; Disclosure quality

19.

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, The 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 167 (385,412)
Citation 1

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PCAOB International Inspection, Audit Quality, Merger and Acquisition

20.

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
MBS College of Business and Entrepreneurship, JSOM, University of Texas at Dallas and The Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 162 (395,766)
Citation 1

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Information Content of Earnings Announcements, Institutional Investors, Concurrent Disclosure

21.

Board–CEO Trust and Concealing Adverse News

HKU Jockey Club Enterprise Sustainability Global Research Institute - Archive
Number of pages: 51 Posted: 16 Apr 2024 Last Revised: 14 Jan 2025
York University - Schulich School of Business, University of Alberta - Campus Saint-Jean, Xi'an Jiaotong-Liverpool University (XJTLU) - International Business School Suzhou, University of South Carolina - Moore School of Business and The Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 127 (482,764)

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Board–CEO Trust, Crash Risk, Bad News Hiding

22.

Takeover Threats and Mandatory Disclosure Avoidance: Evidence from Contract Redactions

Management Science, Forthcoming, HKU Jockey Club Enterprise Sustainability Global Research Institute Paper No. 2025/041
Number of pages: 51 Posted: 10 Apr 2025 Last Revised: 06 May 2025
Dichu Bao, Lixin (Nancy) Su, Chris X. Zhao and Gaoguang Zhou
Lingnan University, The Hong Kong Polytechnic University - School of Accounting and Finance, Hong Kong Baptist University (HKBU) – Department of Accountancy and Law and Hong Kong Baptist University (HKBU) - Department of Accountancy & Law
Downloads 115 (524,463)

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Mandatory disclosure avoidance, redactions in material contracts, takeover threats, technological acquisitions. JEL codes: G14, G32, M41, M48

23.

Prudential Regulation and Bank Payouts: Evidence from the Economic Growth, Regulatory Relief, and Consumer Protection Act (Egrrcpa)

Number of pages: 69 Posted: 02 Dec 2024
Makafui Anani, Yangyang Fan and Lixin (Nancy) Su
Hong Kong Polytechnic University, Hong Kong Polytechnic University - School of Accounting and Finance and The Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 98 (585,366)

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EGRRCPA, Risk-taking, Perceived default risk, Bank payouts, Prudential regulation.

24.

The Spillover of U.S. Regulatory Oversight to Foreign Markets: Evidence from the Effect of PCAOB International Inspections on Executive Compensations

Forthcoming at European Accounting Review
Number of pages: 69 Posted: 14 Aug 2023
Chang He, Lixin (Nancy) Su, Zheng Wang and Xindong (Kevin) ZHU
City University of Hong Kong, The Hong Kong Polytechnic University - School of Accounting and Finance, City University of Hong Kong and City University of Hong Kong (CityU) - Department of Accountancy
Downloads 85 (639,934)

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PCAOB International Inspections, Audit Quality, Executive Compensation, Contract Usefulness of Accounting

25.

Do Short-Sale Constraints Inhibit Information Acquisition? Evidence from the Us and Chinese Markets

Number of pages: 59 Posted: 07 Sep 2023
Lixin (Nancy) Su, Wong Sonia, Yuan Xue and Xiaofeng Zhao
The Hong Kong Polytechnic University - School of Accounting and Finance, Lingnan University - Department of Finance and Insurance, Huazhong University of Science and Technology and Lingnan University
Downloads 69 (720,549)

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

26.

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
Hunan University, University of Melbourne - Faculty of Business and Economics, Concordia University - Department of Accountancy and The Hong Kong Polytechnic University - School of Accounting and Finance

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

27.

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, The 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

28.

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, The 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 (2)

Total Downloads: 45
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 The Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 40

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Corporate Governance, Research and Development, Market Valuation

2.

Appendix to the paper

Number of pages: 4 Posted: 24 Apr 2024
Lixin (Nancy) Su and Umair Bin Yousaf
The Hong Kong Polytechnic University - School of Accounting and Finance and Hong Kong Polytechnic University
Downloads 5

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CEO age, green innovation