Yuan Xie

Business faculty - Yuan Xie

Accounting and Taxation
Joined Fordham: 2007

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

Email: [email protected]

  • 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
    • ESG
    • Credit Rating Agencies
    • Debt Contracting
    • Executive Contracting
    • Labor Markets


    • “The Intraday Timing of Rating Changes” with P. Kraft and L. Zhou. Journal of Corporate Finance (2019), Forthcoming.
    • “Does Crackdown on Corruption Reduce Stock Price Crash Risk? Evidence from China” with Y. Chen, H. You and Y. Zhang. Journal of Corporate Finance (2018), Vol. 51, August 2018, pp. 125-141.
    • “Innovation, Financial Reporting Quality, and Audit Quality” with G. Lobo and J. Zhang. Review of Quantitative Finance and Accounting (2017)  https://doi.org/10.1007/s11156-017-0686-1.
    • “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.
    • “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.
    • “Does It Matter Who Pays for Bond Ratings? Historical Evidence” with J. Jiang and M. Stanford. Journal of Financial Economics 105 (2012), 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.
    • “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): 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.