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, European Accounting Review, Accounting Horizons, Advances in Accounting and Managerial Auditing Journal. Her research has been recognized with awards by the Northeast American Accounting Association and by Emerald Literati Network. She is an Associate Editor at Advances in Accounting.
Research Interests
- Accounting
- Auditing
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
Selected Publications
Cai, C., Ciccone, S., Li, H., & Xu, L. E. (2023). Audit partner characteristics, career advancement and audit quality in the USA. Managerial Auditing Journal, 38(4), 389-418. doi:10.1108/maj-09-2021-3325
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., Nash, J., & Xu, L. (2022). Indirect effects of regulatory change: Evidence from the acceleration of the 10-K filing deadline. Advances in Accounting, 56, 100582. doi:10.1016/j.adiac.2022.100582
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