Xiaohua Fang

Georgia State University - School of Accountancy

P.O. Box 4050

Atlanta, GA 30302-4050

United States

  • Georgia State University - School of Accountancy

SCHOLARLY PAPERS

17

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16

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Scholarly Papers (17)

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1.

The Relevance of Environmental Disclosures for Investors and Other Stakeholder Groups: Are Such Disclosures Incrementally Informative?

Number of pages: 41 Posted: 06 Oct 2010
Peter Clarkson, Xiaohua Fang, Yue Li and Gordon D. Richardson
University of Queensland - Business School, Georgia State University - School of Accountancy, University of Toronto - Joseph Rotman School of Management and University of Toronto - Rotman School of Management
Downloads 1,124 (21,866)
Citation 32

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environmental disclosure, environmental performance, cost of equity capital, valuation, stakeholder sentiment

2.

The Importance of IRS Enforcement to Stock Price Crash Risk: The Role of CEO Power and Incentives

The Accounting Review, forthcoming
Number of pages: 67 Posted: 05 Jun 2017 Last Revised: 24 Jul 2020
Andrew M. Bauer, Xiaohua Fang and Jeffrey Pittman
University of Waterloo - School of Accounting and Finance, Georgia State University - School of Accountancy and Memorial University of Newfoundland (MNU) - Faculty of Business Administration
Downloads 318 (111,326)
Citation 1

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tax enforcement; monitoring; stock price crash risk; information asymmetry; managerial agency conflicts

3.

The Importance of Director External Social Networks to Stock Price Crash Risk

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The Importance of Director External Social Networks to Stock Price Crash Risk

Number of pages: 60 Posted: 23 Apr 2018 Last Revised: 19 Aug 2020
Xiaohua Fang, Jeffrey Pittman and Yuping Zhao
Georgia State University - School of Accountancy, Memorial University of Newfoundland (MNU) - Faculty of Business Administration and University of Houston
Downloads 32 (541,682)

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crash risk, social network, social connections, board monitoring

The Importance of Director External Social Networks to Stock Price Crash Risk

Contemporary Accounting Research, Forthcoming
Posted: 11 Dec 2020
Xiaohua Fang, Jeffrey Pittman and Yuping Zhao
Georgia State University - School of Accountancy, Memorial University of Newfoundland (MNU) - Faculty of Business Administration and University of Houston

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crash risk, social network, social connections, board monitoring

4.

Labor Protection and Corporate Misconduct: Evidence from International Equity Markets

Posted: 17 Feb 2021
Lili Dai and Xiaohua Fang
University of New South Wales (UNSW) and Georgia State University - School of Accountancy

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labor protection, crash risk, cross-country evidence

5.

Capital Market Consequences of Audit Office Size: Evidence from Stock Price Crash Risk

Auditing: A Journal of Practice & Theory, 2020
Posted: 12 Jun 2020
Jeffrey L. Callen, Xiaohua Fang, Baohua Xin and Wenjun Zhang
University of Toronto - Rotman School of Management, Georgia State University - School of Accountancy, University of Toronto - Rotman School of Management and Dalhousie University

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crash risk, audit office, auditor incentives, auditor competency

6.

CEO Sensation Seeking and Accounting Conservatism

Posted: 05 Oct 2018
Xiaohua Fang, Le Luo, Jeffrey Pittman and Hong Xie
Georgia State University - School of Accountancy, School of Management, Huazhong University of Science and Technology, Memorial University of Newfoundland (MNU) - Faculty of Business Administration and University of Kentucky - Von Allmen School of Accountancy

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CEO personality traits; sensation seeking; accounting conservatism

7.

Local Gambling Norms and Audit Pricing

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Local Gambling Norms and Audit Pricing

Posted: 13 Aug 2018
Jeffrey L. Callen and Xiaohua Fang
University of Toronto - Rotman School of Management and Georgia State University - School of Accountancy

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gambling, social norms, audit pricing

Local Gambling Norms and Audit Pricing

Journal of Business Ethics, Forthcoming
Posted: 14 Dec 2018
Jeffrey L. Callen and Xiaohua Fang
University of Toronto - Rotman School of Management and Georgia State University - School of Accountancy

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gambling, social norms, audit pricing

8.

Protection of Proprietary Information and Financial Reporting Opacity: Evidence from a Natural Experiment

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Protection of Proprietary Information and Financial Reporting Opacity: Evidence from a Natural Experiment

Journal of Corporate Finance, Forthcoming
Posted: 17 Jan 2018 Last Revised: 03 Feb 2021
Jeffrey L. Callen, Xiaohua Fang and Wenjun Zhang
University of Toronto - Rotman School of Management, Georgia State University - School of Accountancy and Dalhousie University

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proprietary information; corporate financial reporting policy; natural experiment

Protection of Proprietary Information and Financial Reporting Opacity: Evidence from a Natural Experiment

Journal of Corporate Finance, Vol. 64, 2020
Posted: 01 Feb 2021
Jeffrey L. Callen, Xiaohua Fang and Wenjun Zhang
University of Toronto - Rotman School of Management, Georgia State University - School of Accountancy and Dalhousie University

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proprietary information, corporate financial reporting policy, natural experiment

9.

The Effect of Annual Report Readability on Cost of Debt

2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Posted: 15 Dec 2014
Xiaohua Fang, Yutao Li, Baohua Xin and Wenjun Zhang
Georgia State University - School of Accountancy, University of Lethbridge, University of Toronto - Rotman School of Management and Dalhousie University

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debt contracting, loan syndication, financial statement readability

10.

Short Interest and Stock Price Crash Risk

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Short Interest and Stock Price Crash Risk

Journal of Banking and Finance, Forthcoming, Rotman School of Management Working Paper No. 2426490
Posted: 19 Apr 2014 Last Revised: 21 Aug 2015
Jeffrey L. Callen and Xiaohua Fang
University of Toronto - Rotman School of Management and Georgia State University - School of Accountancy

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crash risk; short interest; agency conflict

Short Interest and Stock Price Crash Risk

Journal of Banking and Finance, Forthcoming, Rotman School of Management Working Paper No. 2647384
Posted: 21 Aug 2015
Jeffrey L. Callen and Xiaohua Fang
University of Toronto - Rotman School of Management and Georgia State University - School of Accountancy

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crash risk, short interest, agency conflict

11.

Institutional Investor Stability and Crash Risk: Monitoring versus Short-Termism?

Journal of Banking and Finance, Forthcoming, Rotman School of Management Working Paper No. 2214625
Posted: 11 Feb 2013
Jeffrey L. Callen and Xiaohua Fang
University of Toronto - Rotman School of Management and Georgia State University - School of Accountancy

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institutional investor stability, crash risk, monitoring, short-termism

12.

Financial Statement Comparability and Debt Contracting: Evidence from the Syndicated Loan Market

Accounting Horizons, Vol. 30, No. 2, 2016
Posted: 31 Aug 2012 Last Revised: 07 Feb 2018
Xiaohua Fang, Yutao Li, Baohua Xin and Wenjun Zhang
Georgia State University - School of Accountancy, University of Lethbridge, University of Toronto - Rotman School of Management and Dalhousie University

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debt contracting, loan syndication, financial statement comparability

13.

Religion and Stock Price Crash Risk

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Religion and Stock Price Crash Risk

Posted: 08 Feb 2012
Jeffrey L. Callen and Xiaohua Fang
University of Toronto - Rotman School of Management and Georgia State University - School of Accountancy

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religion, crash risk, external monitoring, risk-taking

Religion and Stock Price Crash Risk

Journal of Financial and Quantitative Analysis (JFQA), Forthcoming, Rotman School of Management Working Paper No. 2246476
Posted: 08 Apr 2013 Last Revised: 06 Jun 2013
Jeffrey L. Callen and Xiaohua Fang
University of Toronto - Rotman School of Management and Georgia State University - School of Accountancy

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religion, crash risk, external monitoring, risk-taking

14.

Crash Risk and the Auditor-Client Relationship

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Crash Risk and the Auditor-Client Relationship

Contemporary Accounting Research, Forthcoming
Posted: 06 Feb 2012 Last Revised: 20 Jan 2016
Jeffrey L. Callen and Xiaohua Fang
University of Toronto - Rotman School of Management and Georgia State University - School of Accountancy

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crash risk, external monitoring, auditor-client relationship, volatility smirk

Crash Risk and the Auditor-Client Relationship

Contemporary Accounting Research, Forthcoming, Rotman School of Management Working Paper No. 2719099
Posted: 21 Jan 2016
Jeffrey L. Callen and Xiaohua Fang
University of Toronto - Rotman School of Management and Georgia State University - School of Accountancy

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crash risk, external monitoring, auditor-client relationship, volatility smirk

15.

Informativeness of Value-at-Risk Disclosure in the Banking Industry

Posted: 11 Jan 2012
Xiaohua Fang
Georgia State University - School of Accountancy

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VaR disclosure informativeness, banking industry, risk governance, cost of equity capital

16.

Institutional Investors and Crash Risk: Monitoring or Expropriation?

Rotman School of Management Working Paper No. 1804697
Posted: 11 Apr 2011 Last Revised: 29 Sep 2011
Jeffrey L. Callen and Xiaohua Fang
University of Toronto - Rotman School of Management and Georgia State University - School of Accountancy

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institutional investors, crash risk, monitoring, expropriation

17.

Accounting Conservatism, the Sarbanes‐Oxley Act, and Crash Risk

CAAA Annual Conference 2010
Posted: 07 Jan 2010
Xiaohua Fang, Yanju Liu and Baohua Xin
Georgia State University - School of Accountancy, University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management

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Crash Risk, Accounting Conservatism, Sarbanes-Oxley Act