Email Address:
christinexin@southalabama.edu
Location:
MCOB 250
CV
Google Scholar profile: Hua Xin

JRFM Special Issue Guest Editor: Financial Reporting and Auditing

Dr. Hua (Christine) Xin

Associate Professor

Accounting

Research Interests

Dr. Xin’s 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.

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

Publications

“Mandatory Monthly Sales Disclosure and the Information Content of Earnings” 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.
“A Research Note on Textual Disclosures About Blockchain Technology in 10-Ks.” with Ben Foster (2022). Journal of Accounting, Ethics, and Public Policy 23 (1): 1-11.
“Earnings Management in the Short- and Long Term Post-regulation periods” with Hassan Espahbodi, Reza Espahbodi and Kose John (2021). Review of Quantitative Finance and Accounting 58(1), 217-244.
“The Spread and Use of Blockchains: Investigating Mentions in 10-K Reports” with Ben Foster (2021). The CPA Journal 91 (5/6): 42-47.

“Asymmetric Timing of Gain and Loss Recognition and Insider Trading Profitability” with Michael Tang (2021). Journal of Accounting, Auditing, and Finance, Forthcoming.
- Best Paper Award at Global Finance Association 2018
“Religiosity, Shareholder Lawsuits, and Employee Whistleblowing” with Ying Huang and Kose John (2021). Journal of Accounting, Ethics & Public Policy 22 (1): 27-58
“Bold Stock Recommendations: Informative or Worthless?” with Dan Palmon and Bharat Sarath (2020). Contemporary Accounting Research 37 (2): 773-801.
“Management Earnings Forecasts and Accounting Conservatism” with Bikki Jaggi and Joshua Ronen (2020). Journal of Accounting, Auditing, and Finance, Forthcoming.
“The Impact of Top Management Team Characteristics on the Choice of Earnings Management Strategies: Evidence from China” with Baolei Qi, Jerry Lin and Gaoliang Tian (2018). Accounting Horizons 32 (1): 143-164.
“Impact of Religiosity on Auditors’ Behavior and Audit Fees” with Bikki Jaggi (2017). Journal of Accounting, Ethics, and Public Policy 18 (3): 439-493.

Courses

ACC 451 Auditing
ACC 452 Advanced Auditing & Analytics
ACC 461 Acc for Gov and Not-For-Profit