Publications

Top Journal Publications 

1.Foreign labor and audit quality: Evidence from newly hired H‐1B visa holders. 2024. Tracie Frost, Jiao Jing*, Longfei Shang*, and Lixin (Nancy) Su,  Contemporary Accounting Research 41(2):842-871.

2. Customer referencing and capital market benefits: Evidence from the cost of equity. 2023. Jiao Jing*, Linda Myers, Jeffery Ng, and Lixin (Nancy) Su. Contemporary Accounting Research 40 (2): 1448–1486.

3. Do firms redact information from material contracts to conceal bad news?  2022. Dichu Bao, Yongtae Kim, Lixin (Nancy) Su. The Accounting Review 97 (5): 29–57. 

4. The effect of trade secrets law on stock price synchronicity: Evidence from the Inevitable Disclosure Doctrine. 2021. Yongtae Kim, Lixin (Nancy) Su, Zheng Wang, Haibin Wu. The Accounting Review 96 (1): 325-348. 

5. PCAOB international inspections and merger and acquisition outcomes. 2020. Yongtae Kim, Lixin (Nancy) Su, Xindong (Kevin) Zhu* and Gaoguang (Stephen) Zhou*. Journal of Accounting and Economics 70(1) 101318. 

6. Do managers disclose or withhold bad news? Evidence from short interest. 2019. Dichu Bao, Yongtae Kim, Mujtaba G. Mian and Lixin (Nancy) Su. The Accounting Review 94(3):1-26. 

7. Can shareholders be at rest after clawback adoption? Evidence from stock price crash risk. 2018. Dichu Bao, Simon Yu Kit Fung and Lixin (Nancy) Su. Contemporary Accounting Research 35(3):1578-1615. 

8. Does the cessation of quarterly earnings guidance reduce investor short-termism? 2017. Yongtae Kim, Lixin (Nancy) Su and Xindong (Kevin) Zhu*. Review of Accounting Studies, 22 (2):715-752. 

Ranked #1 among 680 financial accounting papers published in top 12 accounting journals in the past three years (2016-2018) for relevance to practice

9. Do school ties between auditors and client executives influence audit outcomes? 2016. Yuyan Guan, Lixin (Nancy)Su, Donghui Wu, Zhifeng Yang. Journal of Accounting and Economics 61: 506-525. 2

10. Price divergence from fundamental value and the value relevance of accounting information. 2010. Simon Yu Kit Fung, Lixin (Nancy) Su and Xindong (Kevin) Zhu*. Contemporary Accounting Research 27(3):829–854. 

11. Inventory policy, accruals quality and information risk. 2008. Gopal V. Krishnan, Bin Srinidhi and Lixin (Nancy) Su. Review of Accounting Studies 13 (2-3):369–410. 

12. Vendor certification and appraisal: Implications for supplier quality. 2006. Iny Hwang, Suresh Radhakrishnan and Lixin (Nancy) Su. Management Science 52 (10): 1472–1482. 


Prestigious Journal Publications 

13. Foreign exchange risk and audit pricing: Evidence from U.S. multinational corporations. 2024. Yuyuan Chang, Yangyang Fan and Lixin(Nancy) Su. Journal of Accounting and Public Policy 45: 107196.

14.  The spillover of U.S. regulatory oversight to foreign markets: Evidence from the effect of PCAOB international inspections on executive compensations. Chang He**, Lixin (Nancy) Su, Zheng Wang, Xindong (Kevin) Zhu*. European Accounting Review. Forthcoming.

15. Financial reporting consequences of natural disasters: Evidence from the impact of resource constraints at audit offices on non-affected clients. 2022.Sze Man Lau*, Like Jiang, Lixin (Nancy) Su, Ho Yin Wong*. Journal of Accounting and Public Policy 41(6): 107012. 

16. The real effect of disclosure regulation: Evidence from mandatory CFO compensation disclosure. 2022. Dichu Bao, Lixin (Nancy) Su, Yong Zhang. Journal of Accounting and Public Policy 41(6): 106995. 

17. Dealing with ethical dilemmas: A look at financial reporting by firms facing product harm crises. 2021. Shafu Zhang, Like Jiang, Michel Magnan, and Lixin (Nancy) Su. Journal of Business Ethics 170(3):497-518. 

18. Auditor tenure and stock price idiosyncratic volatility: the moderating role of industry specialization. 2016. Lixin (Nancy) Su, Xuezhou (Rachel) Zhao* and Gaoguang (Stephen) Zhou*. Auditing: A Journal of Practice and Theory 35(2):147-166. 

19. Recognition of future news in earnings and price bubbles in experimental asset markets. 2015. Sudeep Ghosh, Suresh Radhakrishnan, Bin Srinidhi and Lixin (Nancy) Su. Journal of Accounting, Auditing and Finance 30(4): 558–575. 

20. Investor legal protection and earnings management: a study of Chinese H-shares and Hong Kong shares. 2013. Simon Yu Kit Fung, Lixin (Nancy) Su and Reza Gul. Journal of Accounting and Public Policy 32(5): 392-409. 

21. Non-audit services and earnings management in the pre-SOX and post-SOX eras. 2011. Jayanthi Krishnan, Lixin (Nancy) Su and Yinqi Zhang. Auditing: A Journal of Practice and Theory 30(3): 103–123. 


*, ** Indicates my current or former research students and research assistants, respectively.  

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