Xiaohong Liu

The University of Hong Kong

Associate Professor

School of Business

The University of Hong Kong

Hong Kong

SCHOLARLY PAPERS

5

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15

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Scholarly Papers (5)

CEO Equity Incentives and the Remediation of Material Weaknesses in Internal Control

Forthcoming at Journal of Business Finance & Accounting
Number of pages: 58 Posted: 21 Aug 2017
Xuejiao Liu and Xiaohong Liu
University of International Business and Economics and The University of Hong Kong
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CEO equity incentives, Internal control weakness, Remediation, Sarbanes-Oxley Act

CEO Equity Incentives and the Remediation of Material Weaknesses in Internal Control

Journal of Business Finance & Accounting, Vol. 44, Issue 9-10, pp. 1338-1369, 2017
Number of pages: 32 Posted: 05 Nov 2017
Xuejiao Liu and Xiaohong Liu
University of International Business and Economics and The University of Hong Kong
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CEO equity incentives, internal control weakness, remediation, Sarbanes‐Oxley Act

2.

Consulting Revenue Sharing, Auditor Effort and Independence, and the Regulation of Auditor Compensation

Journal of Accounting and Public Policy, 31 (2): 139-160.
Posted: 05 Jul 2011 Last Revised: 07 Sep 2012
Xiaohong Liu and Derek Chan
The University of Hong Kong and University of Hong Kong - School of Business, Faculty of Business and Economics

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Regulation of Auditor Compensation, Sharing Rules of Audit Firms, Auditor Effort, Truthful Reporting

3.

The Impact of Mandatory IFRS Adoption on Audit Fees: Theory and Evidence

Accounting Review, Forthcoming
Posted: 04 Jan 2010 Last Revised: 07 Sep 2012
Jeong-Bon Kim, Xiaohong Liu and Liu Zheng
City University of Hong Kong, The University of Hong Kong and The University of Hong Kong - Faculty of Business and Economics

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IFRS adoption, audit fees, audit complexity, reporting quality, legal regime

4.

Cross-Listing Audit Fee Premiums: Theory and Evidence

The Accounting Review, Vol. 84, pp. 1429-1463, 2009
Posted: 05 Jan 2006 Last Revised: 07 Sep 2012
Seoul National University - College of Business Administration, City University of Hong Kong, The University of Hong Kong and University of British Columbia (UBC) - Sauder School of Business

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Cross-listing, Audit fee, Legal regime, Audit quality

5.

Audit Pricing, Legal Liability Regimes, and Big 4 Premiums: Theory and Cross-Country Evidence

Contemporary Accounting Research, Vol. 25, No. 2, pp. 55-100
Posted: 31 May 2005 Last Revised: 07 Sep 2012
Seoul National University - College of Business Administration, The University of Hong Kong, City University of Hong Kong and University of British Columbia (UBC) - Sauder School of Business

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Audit fee, Legal liability cost, Liability regime shift, Big 4 fee premium