
Dr. Hua (Christine) Xin
Associate Professor Accounting
鈻 Biography, Research Interests, and Publications
Dr. Xin鈥檚 research interests are in financial accounting and auditing areas, which include: disclosure; accounting conservatism; insider trading; financial analysts; audit fee; audit market, etc. She is also interested in cutting edge topics like blockchain; whistleblowing; ESG; remote audit; religiosity, etc.
- 鈥淢andatory Monthly Sales Disclosure and the Information Content of Earnings鈥 with Hsueh-Tien Lu (2024). The International Journal of Accounting: 59 (01): 2450002.
- "Would Managers Sacrifice Conservative Financial Reporting to Meet/Beat Market Earnings Expectations?" with Anthony C. Ng and Bikki Jaggi (2024). Journal of Risk and Financial Management: 17 (7): 280.Best Paper Award at International business research conference 2012 Melbourne Australia.
- "Relationship Institutions: Evidence from IPOs" with Xudong Fu, Qin Lian, Tian Tang, and Qiming Wang (2023). Journal of Accounting, Auditing, and Finance, Forthcoming.
- 鈥淎 Research Note on Textual Disclosures About Blockchain Technology in 10-Ks.鈥 with Ben Foster (2022). Journal of Accounting, Ethics, and Public Policy 23 (1): 1-11.
- 鈥淓arnings Management in the Short- and Long Term Post-regulation periods鈥 with Hassan Espahbodi, Reza Espahbodi and Kose John (2021). Review of Quantitative Finance and Accounting 58(1), 217-244.
- 鈥淭he Spread and Use of Blockchains: Investigating Mentions in 10-K Reports鈥 with Ben Foster (2021). The CPA Journal 91 (5/6): 42-47.
- 鈥淎symmetric Timing of Gain and Loss Recognition and Insider Trading Profitability鈥 with Michael Tang (2021). Journal of Accounting, Auditing, and Finance, Forthcoming.Best Paper Award at Global Finance Association 2018
- 鈥淩eligiosity, Shareholder Lawsuits, and Employee Whistleblowing鈥 with Ying Huang and Kose John (2021). Journal of Accounting, Ethics & Public Policy 22 (1): 27-58
- 鈥淏old Stock Recommendations: Informative or Worthless?鈥 with Dan Palmon and Bharat Sarath (2020). Contemporary Accounting Research 37 (2): 773-801.
- 鈥淢anagement Earnings Forecasts and Accounting Conservatism鈥 with Bikki Jaggi and Joshua Ronen (2020). Journal of Accounting, Auditing, and Finance, Forthcoming.
- 鈥淭he Impact of Top Management Team Characteristics on the Choice of Earnings Management Strategies: Evidence from China鈥 with Baolei Qi, Jerry Lin and Gaoliang Tian (2018). Accounting Horizons 32 (1): 143-164.
- 鈥淚mpact of Religiosity on Auditors鈥 Behavior and Audit Fees鈥 with Bikki Jaggi (2017). Journal of Accounting, Ethics, and Public Policy 18 (3): 439-493
Google Scholar:
鈻 Education
- Ph.D. Accounting, Rutgers Business School, Rutgers University, 2015
- M.S. Business Management, Beijing Technology and Business University, 2010
- B.B.A. Human Resource Management, Beijing Technology and Business University, 2006
鈻 Courses Taught
- ACC 451 Auditing
- ACC 452 Advanced Auditing & Analytics
- ACC 461 Acc for Gov and Not-For-Profit