Yuan Xie

Yuan Xis

Professor and Area Chair
James Roosevelt Bayley Distinguished Professor in Business
Accounting and Taxation
Joined Fordham: 2007

General Information:
113 West 60th Street,
New York, NY 10023

Email: [email protected]
Website: Google scholar profile

  • Professor Xie focuses his research on voluntary disclosure, credit rating agencies, debt and executive contracting, and labor markets.

    His work has been published in leading journals such as the Journal of Financial Economics and the Review of Accounting Studies. His research has also reached wider audiences, with one article featured in the Harvard Law School Forum on Corporate Governance and Financial Regulation and Dow Jones Financial News, and another cited by SEC Chairman Jay Clayton, SEC Chief Accountant Wes Bricker, and PCAOB Chairman William D. Duhnke III.

    At the Gabelli School of Business, Professor Xie teaches financial accounting, managerial accounting, and capital markets research seminars to undergraduate, E.M.B.A., and doctoral students, consistently earning outstanding evaluations across all programs.

    • Ph.D.: University of Utah
    • Master's: Renmin University of China
    • Voluntary Disclosure
    • ESG
    • Credit Rating Agencies
    • Debt Contracting
    • Executive Contracting
    • Labor Markets

     

    • “Do Unexpected Earnings of Industry Leaders Affect Followers’ Discretionary Reporting Behavior? Evidence from China” with Li, X. Li and Chun. Y. Journal of Business Finance and Accounting (2024).
    • “Numerological Superstition and Opportunistic Financial Reporting: Evidence from China” with M. Huang and K. Sun. China Accounting and Finance Review (2023), 25 (3), pp. 396-418.
    • “Does the Credit Market Understand the Value Implication of SG&A Cost? ” with R. Huang and X. Lin. Review of Quantitative Finance and Accounting (2023), Vol. 61, pp. 701–728.
    • “The Intraday Timing of Rating Changes” with P. Kraft and L. Zhou. Journal of Corporate Finance (2020), Vol. 60, 101532.
      • Featured in CFA Institute Journal Review on August 20, 2020.
    • “Is Crackdown on Corruption a Boon to Chinese Stock Market? Evidence from Stock Price Crash Risk,” with Y. Chen, H. You and Y. Zhang, Journal of Corporate Finance (2018), Vol. 51, pp. 125-141.
    • “Innovation, Financial Reporting Quality, and Audit Quality” with G. Lobo and J. Zhang. Review of Quantitative Finance and Accounting (2018), Vol 51, pp.719–749
    • “Bank Loan Spread and Private Information: Pending Approval Patents” with M. Plumlee, M. Yan and J. Yu. Review of Accounting Studies (2015), Vol. 20, Issue 2, pp. 593-638.
    • “Does It Matter Who Serves on Financial Accounting Standards Board? Bob Herz’s Resignation and Fair Value Accounting for Loans” with J. Jiang and I. Wang. Review of Accounting Studies (2015), Vol. 20, Issue 1, pp. 371-394.
    • “The Informational Role of Targets’ Auditors in Corporate Takeovers” with H. Yi and Y. Zhang, Auditing: A Journal of Practice & Theory (2013), Vol. 32, No. 3, pp. 141-169.
    • “Does It Matter Who Pays for Bond Ratings? Historical Evidence” with J. Jiang and M. Stanford. Journal of Financial Economics 105 (2012), pp. 607-621.
      • Featured in Harvard Law School Forum on Corporate Governance and Financial Regulation on November 18, 2011, and in DowJones Financial News on November 23, 2011. Cited by James R. Doty, Chairman of the PCAOB, in a speech in London, England, on April 18, 2013.
    • “National Level, City Level Auditor Industry Specialization and Analyst Forecast Properties” with Y. Zhang and J. Zhou. International Journal of Auditing (2012), Vol. 16, Issue 3, pp. 248-267.
    • “The Market Effects of Breaking a String of Meeting or Beating Analysts’ Expectations:              Downward Revision of Future Cash Flows or Increase in Cost of Equity Capital?” Journal of Business Finance and Accounting (2011), Vol. 38, Issue 1-2, pp. 95-118.
    • “National Level, City Level Auditor Industry Specialization and Cost of Debt” with C. Li and J. Zhou. Accounting Horizons (2010), 24 (3): pp. 395–417.
    • “The Role of Information Precision in Determining the Cost of Equity Capital” with C. Botosan and M. Plumlee. Review of Accounting Studies (2004), Vol. 9, Issue 2, pp. 233-259.
      • Cited by Statement on the Vital Role of Audit Quality and Regulatory Access to Audit and Other Information Internationally—Discussion of Current Information Access Challenges with Respect to U.S.-listed Companies with Significant Operations in China by SEC Chairman Jay Clayton, SEC Chief Accountant Wes Bricker and PCAOB Chairman William D. Duhnke III, Dec. 7, 2018