Le Emily Xu

Phone: (603) 862-3318
Office: Accounting & Finance, Paul College Rm 370B, Durham, NH 03824
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.


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

Courses Taught

  • ACFI 621: Intermed Financial Accting I
  • ACFI 750: Internships in Accounting
  • ACFI 850: Accounting Theory and Research
  • ACFI 896: Topics
  • PAUL 695: Independent Study

Selected Publications

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

Elgers, P. T., Lo, M. H., Xie, W., & Xu, L. E. (2016). A Contextual Evaluation of Composite Forecasts of Annual Earnings. Review of Pacific Basin Financial Markets and Policies, 19(03), 1650014. doi:10.1142/s0219091516500144

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

Lo, M. H., & Xu, L. E. (2013). Regulation FD and analysts’ vs. investors’ weightings of the cash components of earnings. Research in Accounting Regulation, 25(2), 169-184. doi:10.1016/j.racreg.2013.08.006

Steele, C., & Xu, L. (2013). The Convergence of US GAAP and IFRS: Revenue Recognition. Mustang Journal of Accounting and Finance, 3.

Irani, A. J., & Xu, L. E. (2011). Do stealth restatements convey material information?. Accounting Research Journal, 24(1), 5-22. doi:10.1108/10309611111148751

Elgers, P., Lo, M., & Xu, L. (2009). Investors’ Apparent Under-Weighting of Financial Analysts’ Earnings Forecasts: the Role of Share Price Scaling and Omitted Risk Factors. Advances in Quantitative Analysis of Finance and Accounting, 7.

Lo, M., & Xu, L. (2008). Do Analysts Mislead Investors? A Comparison of Analysts’ and Investors’ Weightings of Cash Components in Forecasting Annual Earnings. Accounting Research Journal, 21.

Elgers, P., Porter, S., & Xu, L. (2008). The Timing of Industry and Firm Earnings Information in Securities Prices: A Re-Evaluation. Journal of Accounting and Economics, 45.

Xu, L. E. (2007). IsV/Pa distinct anomaly?. Review of Accounting and Finance, 6(4), 404-418. doi:10.1108/14757700710835069

Most Cited Publications