Positions

Research Areas research areas

Overview

  • Dr. Emily Xu joined Paul College in the fall of 2003. Her teaching areas include financial accounting, managerial accounting, financial statement analysis, and financial accounting theory. She has received the Whittemore School Excellence in Teaching Award in 2008 and the Alan Freeman Prize for Outstanding Teaching in the Graduate Accounting Program in 2008, 2012 and 2018.

    Dr. Xu's research areas include financial accounting and auditing. Her prior work has been published in various peer-reviewed academic journals, including top accounting journals such as the Journal of Accounting and Economics, European Accounting Review, Accounting Horizons, Advances in Accounting and Managerial Auditing Journal. Her research has been recognized with awards by the Northeast American Accounting Association and by Emerald Literati Network. She is an Associate Editor at Advances in Accounting.

    • Selected Publications

    Academic Article

    Year Title
    2023 Audit partner characteristics, career advancement and audit quality in the USA.  Managerial Auditing Journal.  38:389-418. 2023
    2022 Disclosure Committees: Implications for Disclosure Quality and Timeliness.  The European Accounting Review.  1-27. 2022
    2022 Indirect effects of regulatory change: Evidence from the acceleration of the 10-K filing deadline.  Advances in Accounting: a Research Annual.  56:100582-100582. 2022
    2020 Unexpected Consequences: The Effects on Non-Accelerated Filers of an Accelerated Filing Deadline and SOX Section 404.  Accounting Horizons.  34:87-112. 2020
    2019 Do Clients with Local Auditors Announce Earnings Earlier?.  Advances in Quantitative Analysis of Finance and Accounting.  17:163-191. 2019
    2019 Assessing investors' earnings expectations: the contextual usefulness of composite forecasts.  Asia-Pacific Journal of Accounting and Economics.  26:223-240. 2019
    2016 A Contextual Evaluation of Composite Forecasts of Annual Earnings.  Review of Pacific Basin Financial Markets and Policies.  19:1650014-1650014. 2016
    2015 Restatements: Do They Affect Auditor Reputation for Quality?.  Accounting Horizons.  29:829-851. 2015
    2013 Regulation FD and analysts’ vs. investors’ weightings of the cash components of earnings.  Research in Accounting Regulation.  25:169-184. 2013
    2013 The Convergence of US GAAP and IFRS: Revenue Recognition.  Mustang Journal of Accounting and Finance.  3. 2013
    2011 Do stealth restatements convey material information?.  Accounting Research Journal.  24:5-22. 2011
    2009 Investors’ Apparent Under-Weighting of Financial Analysts’ Earnings Forecasts: the Role of Share Price Scaling and Omitted Risk Factors.  Advances in Quantitative Analysis of Finance and Accounting.  7. 2009
    2008 The timing of industry and firm earnings information in security prices: A re-evaluation.  Journal of Accounting and Economics.  45:78-93. 2008
    2008 Do Analysts Mislead Investors? A Comparison of Analysts’ and Investors’ Weightings of Cash Components in Forecasting Annual Earnings.  Accounting Research Journal.  21. 2008
    2007 Is V/P a distinct anomaly?.  Review of Accounting and Finance.  6:404-418. 2007
    2006 Earning Forecast-Based Returns Predictions: Risk Proxies in Disguise?.  Advances in Quantitative Analysis of Finance and Accounting.  5. 2006
    Auditor-Client Geographic Proximity and Audit Report Timeliness.  Advances in Accounting: a Research Annual.  40:11-19.
    CSR Report Readability: Does It Matter to Analyst Forecast Dispersion and Analyst Recommendations?.  Contemporary Accounting Research. 
    The Office-Level Effects of Audit Time Pressure.  Advances in Accounting. 

    Article

    Year Title
    2022 CSR Report Readability: Does It Matter to Analyst Forecast Dispersion and Analyst Recommendations? 2022
    2021 CSR Report Readability: Does It Matter to Analyst Forecast Dispersion and Analyst Recommendations? 2021
    2020 Disclosure Committees: Implications for Financial Reporting Quality, Readability and Timeliness 2020
    2020 Audit Partner Characteristics, Career Advancement, and Audit Quality in the U.S. 2020
    2020 Disclosure Committees: Implications for Financial Reporting Quality, Readability and Timeliness 2020
    2020 Disclosure Committees: Implications for Financial Reporting Quality, Readability and Timeliness 2020
    2020 Disclosure Committees: Implications for Financial Reporting Quality, Readability and Timeliness 2020
    2019 The Office-Level Effects of Audit Time Pressure 2019
    2018 The Office-Level Effects of Audit Time Pressure 2018
    2017 Regulatory Changes: Unexpected Consequences for Non-Accelerated Filers 2017
    2016 Auditor-Client Geographic Proximity and Earnings Announcement Timeliness 2016
    2016 Auditor-Client Geographic Proximity and Earnings Announcement Timeliness 2016
    2015 Alternative Forecast Sources as Proxies for Market Expectations of Earnings 2015
    2014 A Contextual Evaluation of Composite Forecasts of Earnings 2014
    2010 The Impact of Regulation Fair Disclosure on Analysts’ vs. Investors’ Weightings of the Cash Components of Earnings 2010
    2008 Does the Restatement Disclosure Venue Matter? A Study of Determinants and Market Reaction 2008
    2008 Does the restatement disclosure venue matter? A study of determinants and market reaction 2008
    2008 Historical, Investors' and Financial Analysts' Weightings of the Cash Flow Components of Earnings 2008
    2007 Financial Analysts’ and the Market’s weightings of the Cash Components of Earnings 2007

    Conference Paper

    Year Title
    Audit Partner Characteristics, Career Advancement, and Audit Quality in the U.S.
    Audit partner characteristics, career advancement and audit quality in the USA
    CSR Report Readability: Does It Matter to Analyst Forecast Dispersion and Analyst Recommendations?
    Disclosure Committees: Implications for Disclosure Quality and Timeliness
    Disclosure Committees: Implications for Disclosure Quality and Timeliness
    Disclosure Committees: Implications for Disclosure Quality and Timeliness
    Indirect Effects of Regulatory Changes: Evidence from the Acceleration of the 10-K Filing Deadline
    Indirect Effects of Regulatory Changes: Evidence from the Acceleration of the 10-K Filing Deadline
    Regulatory Changes: Unexpected Consequences for Non-Accelerated Filers

    Teaching Activities

  • Accounting Theory and Research Taught course 2023
  • Inter. Fin. Acct. I Taught course 2022
  • Accounting Theory and Research Taught course 2022
  • Inter. Fin. Acct. I Taught course 2022
  • Inter. Fin. Acct. I Taught course 2021
  • Inter. Fin. Acct. I Taught course 2021
  • Accounting Theory and Research Taught course 2021
  • Inter. Fin. Acct. I Taught course 2020
  • Inter. Fin. Acct. I Taught course 2020
  • Accounting Theory and Research Taught course 2020
  • Intermed Financial Accting I Taught course 2019
  • Intermed Financial Accting I Taught course 2019
  • Intermed Financial Accting I Taught course 2019
  • Internships in Accounting Taught course 2019
  • Accounting Theory and Research Taught course 2019
  • Intermed Financial Accting I Taught course 2019
  • Intermed Financial Accting I Taught course 2018
  • Intermed Financial Accting I Taught course 2018
  • Accounting Theory and Research Taught course 2018
  • Intermed Financial Accting I Taught course 2018
  • Internships in Accounting Taught course 2017
  • Accounting Theory and Research Taught course 2017
  • Intermed Financial Accting I Taught course 2017
  • Independent Study Taught course 2017
  • Accounting Theory and Research Taught course 2016
  • Intermed Financial Accting I Taught course 2016
  • Accounting Theory and Research Taught course 2015
  • Intermed Financial Accting I Taught course 2015
  • Topics Taught course 2015
  • Accounting Theory and Research Taught course 2014
  • Intermed Financial Accting I Taught course 2014

    • Education And Training

  • B.B.A. Finance, Beijing University
  • B.S. Finance, Beijing University
  • Ph.D. Accounting, University of Massachusetts - Amherst

    • Full Name

  • Le Emily Xu