Yuan Xie's research interests include voluntary disclosure, ESG, credit rating agencies, debt contracting, executive contracting and labor markets.
His work has been published in the Journal of Financial Economics and Review of Accounting Studies. Professor Xie currently has two working papers under revision for resubmission to The Accounting Review. One of his articles was featured in the Harvard Law School Forum on Corporate Governance and Financial Regulation and in DowJones Financial News. Another paper of his was cited by SEC Chairman Jay Clayton, SEC Chief Accountant Wes Bricker and PCAOB Chairman William D. Duhnke III.
Professor Xie has been teaching financial accounting, managerial accounting and capital market research seminar for undergraduate, E.M.B.A. and doctoral students in Gabelli School of Business, where he consistently receives excellent teaching evaluations.
- Ph.D.: University of Utah
- Master's: Renmin University of China
- Voluntary Disclosure
- Credit Rating Agencies
- Debt Contracting
- Executive Contracting
- Labor Markets
- “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