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Shuang Xue

Shanghai University of Finance and Economics

777 Guoding Road

Shanghai, AK Shanghai 200433

China

SCHOLARLY PAPERS

7

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1,180

TOTAL CITATIONS
Rank 22,162

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Top 22,162

in Total Papers Citations

41

Scholarly Papers (7)

Do Audit Clients Successfully Engage in Opinion Shopping? Partner-Level Evidence

Journal of Accounting Research, Forthcoming
Number of pages: 50 Posted: 28 Aug 2015 Last Revised: 03 Oct 2015
University of Toronto - Rotman School of Management, York University, Shanghai University of Finance and Economics, State University of New York (SUNY), Stony Brook and Shanghai Lixin University of Commerce
Downloads 571 (117,761)
Citation 15

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Opinion Shopping; Partner Switch; Audit Quality; Individual Auditor

Do Audit Clients Successfully Engage in Opinion Shopping? Partner-Level Evidence

Journal of Accounting Research, Vol. 54, No. 1, 2016, Rotman School of Management Working Paper No. 2796755
Posted: 19 Jun 2016
University of Toronto - Rotman School of Management, York University, Shanghai University of Finance and Economics, State University of New York (SUNY), Stony Brook and Shanghai Lixin University of Commerce

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opinion shopping; partner switch; audit quality; individual auditor

2.

Tailoring the Weights on Objective versus Subjective Performance Measures between Top Management and Middle Managers: Evidence from Performance-Based Equity Incentive Plans

Journal of Management Accounting Research, 2019
Number of pages: 54 Posted: 04 Jan 2020
University of Illinois at Urbana-Champaign - Department of Accountancy, affiliation not provided to SSRN, Shanghai University of Finance and Economics and Shanghai University of Finance and Economics
Downloads 261 (293,053)
Citation 1

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Compensation contracts, performance measure weights, incentives, tailoring, middle managers

3.

Analysts’ Knowledge Structure and Performance

Accounting and Finance, Forthcoming
Number of pages: 45 Posted: 04 Apr 2022 Last Revised: 22 Nov 2022
Sheng Cao, Shuang Xue and Hongjun Zhu
Anhui University of Finance and Economics, Shanghai University of Finance and Economics and Anhui University of Finance and Economics
Downloads 174 (435,504)
Citation 25

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Knowledge Structure; Financial Analysts; Forecast Performance

4.

Partner-Client Relationship and Auditor Switches

China Journal of Accounting Studies, 1:2, 114-137, 2013, DOI: 10.1080/21697221.2013.788974
Number of pages: 33 Posted: 29 Aug 2015 Last Revised: 30 Aug 2015
Shuang Xue, Feiteng Ye and Yun Hong
Shanghai University of Finance and Economics, Shanghai Lixin University of Commerce and Guangdong University of Foreign Studies
Downloads 129 (561,789)

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partner-client relationship; partner job-hopping; auditor switch

5.

The Establishment of Bankruptcy Courts and Companies’ Leverage Manipulation: A Quasi-Natural Experiment from China

Number of pages: 39 Posted: 26 May 2025
Shuang Xue and Wenshuai Xu
Shanghai University of Finance and Economics and Shanghai University of Finance and Economics
Downloads 45 (1,121,190)

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leverage manipulation, Bankruptcy Courts, Financial constraints

6.

Regulation Risk and Auditors’ Reporting Conservatism: Evidence from Chinese Comment Letters

Journal of Accounting and Public Policy, Forthcoming
Posted: 08 Jul 2021 Last Revised: 11 Nov 2022
Ning Hu, Jiayi Xu and Shuang Xue
Southwestern University of Finance and Economics (SWUFE), Shanghai Normal University and Shanghai University of Finance and Economics

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Regulation Risk; Comment Letters; Auditors’ Reporting Conservatism; Spillover Effect.

7.

Mandatory Disclosure of Comment Letters and Analysts’ Forecasts

International Review of Financial Analysis, Vol. 84, 2022
Posted: 08 Jul 2021 Last Revised: 11 Nov 2022
Ning Hu, Jiayi Xu and Shuang Xue
Southwestern University of Finance and Economics (SWUFE), Shanghai Normal University and Shanghai University of Finance and Economics

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Comment letters; Mandatory disclosure; Analysts’ forecasts; Forecast accuracy; Forecast optimism