Dr. Yi Xiang 

Publications

1. “Cross-Border Impact of the ESG Disclosure Mandate: Evidence from Foreign Government Procurement Contracts” with Yongtae Kim, Chengzhu Sun, and Cheng (Colin) Zeng. The Accounting Review, 2026.

2. “Audit Partner Achievement Drive and Audit Quality” with Peter Clarkson, Ru Gao, and Fang Hu. Contemporary Accounting Research, 2026.

3. “Information Sharing and Loan Outcome: Evidence from CEO/CFO-Bank Links” with Jamie Tong, Yujie Wang, and Frank Zhang. The British Accounting Review, 2025.

4. “Do Consumers Vote with Their Feet? The Effect of Negative ESG News on Consumer Store Visits” with Albert Tsang and Shuo Yan. Accounting and Business Research, 2026.

5. “The Rise of ESG Rating Agencies and Management of Corporate ESG Violations” with Albert Tsang, Yujie Wang, and Li Yu. Journal of Banking & Finance, 2024.

6. “The Influence of Cross-Border Cooperation between Securities Regulators on Audit Fees” with Albert Tsang, Yujie Wang, and Xiangting Kong. Journal of International Accounting Research, 2025.

7. “How Can Regulators Affect Corporate Social Responsibility? Evidence from Regulatory Disclosures of Consumer Complaints in the U.S.” with Albert Tsang, Yujie Wang, and Shuo Yan. The British Accounting Review, 2024.

8. “ESG Ratings and Dividend Changes: Evidence from the Initiation of Nonfinancial Agency Coverage” with Albert Tsang, Yujie Wang, and Li Yu. Corporate Governance: An International Review, 2025.

9. “Corporate Social Responsibility Misconduct and Formation of Board Interlocks” with Albert Tsang, Yujie Wang, and Troy Yao. Journal of Financial Stability, 2023.

10. “Cross-Border Regulatory Cooperation and Analyst Forecasts” with Albert Tsang and Li Yu. International Review of Financial Analysis, 2023.

11. “Cross-Border Regulatory Enforcement and Corporate Voluntary Disclosure” with Albert Tsang and Miao Yu. Journal of Business Finance & Accounting, 2023.

12. “Cross-Border Enforcement of Securities Laws and Dividend Payouts” with Albert Tsang, Xiaoqi Chen, and Chris Hsieh. The British Accounting Review, 2022.