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.
Courses Taught
- ACC 721: Inter. Fin. Acct. I
- ACFI 621: Intermed Financial Accting I
- ACFI 750: Internships in Accounting
- ACFI 850: Accounting Theory and Research
- PAUL 695: Independent Study
Selected Publications
Dong, B., Tate, S. L., & Xu, L. E. (2020). Unexpected Consequences: The Effects on Non-Accelerated Filers of an Accelerated Filing Deadline and SOX Section 404. Accounting Horizons, 34(3), 87-112. 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., & Emily Xu, L. (2008). The timing of industry and firm earnings information in security prices: A re-evaluation. Journal of Accounting and Economics, 45(1), 78-93. doi:10.1016/j.jacceco.2007.09.002