Le Emily Xu

Le Emily Xu
PROFESSOR
Accounting
Business Administration
Phone: (603) 862-3318
Office: Accounting & Finance, Paul College Rm 370B, Durham, NH 03824
Website: Full profile: FindScholars@UNH
Curriculum Vitae
Le Emily Xu

Dr. Emily Xu joined Paul College in the fall of 2003. Her teaching areas include financial accounting, managerial accounting, financial statement analysis, and financial accounting theory. She has received the Whittemore School Excellence in Teaching Award in 2008 and the Alan Freeman Prize for Outstanding Teaching in the Graduate Accounting Program in 2008, 2012 and 2018.

Dr. Xu's research areas include financial accounting and auditing. Her prior work has been published in various peer-reviewed academic journals, including top accounting journals such as the Journal of Accounting and Economics and Accounting Horizons. Her research has been recognized with awards by the Northeast American Accounting Association and by Emerald Literati Network.

Education

  • Ph.D., Accounting, University of Massachusetts - Amherst
  • B.B.A., Finance, Beijing University
  • B.S., Finance, Beijing University

Research Interests

  • Accounting
  • Auditing

Courses Taught

  • 721: Inter. Fin. Acct. I
  • 850: Accounting Theory and Research
  • ACC 721: Inter. Fin. Acct. I
  • ACFI 621: Intermed Financial Accting I
  • ACFI 750: Internships in Accounting
  • ACFI 850: Accounting Theory and Research

Selected Publications

Bailey, C., Nash, J., & Xu, L. E. (2022). Disclosure Committees: Implications for Disclosure Quality and Timeliness. EUROPEAN ACCOUNTING REVIEW. doi:10.1080/09638180.2022.2093239

Dong, B., Tate, S. L., & Xu, L. (2020). Unexpected Consequences: The Effects on Non-Accelerated Filers of an Accelerated Filing Deadline and SOX Section 404. Accounting Horizons. doi:10.2308/horizons-18-066

Lo, M. H., Xie, W., & Xu, L. E. (2019). Assessing investors' earnings expectations: the contextual usefulness of composite forecasts. ASIA-PACIFIC JOURNAL OF ACCOUNTING & ECONOMICS, 26(3), 223-240. doi:10.1080/16081625.2018.1491316

Dong, B., Robinson, D., & Xu, L. (2018). Auditor-Client Geographic Proximity and Audit Report Timeliness. Advances in Accounting, 40.

Irani, A. J., Tate, S. L., & Xu, L. E. (2015). Restatements: Do They Affect Auditor Reputation for Quality?. ACCOUNTING HORIZONS, 29(4), 829-851. doi:10.2308/acch-51187

Elgers, P. T., Porter, S. L., & Xu, L. E. (2008). The timing of industry and firm earnings information in security prices: A re-evaluation. JOURNAL OF ACCOUNTING & ECONOMICS, 45(1), 78-93. doi:10.1016/j.jacceco.2007.09.002

Dong, B., Nash, J., & Xu, L. E. (n.d.). Indirect Effects of Regulatory Changes: Evidence From the Acceleration of the 10-K Filing Deadline. SSRN Electronic Journal. doi:10.2139/ssrn.3911590

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