福利姬

Dr. Xin鈥檚 research interests are in financial accounting and auditing areas, which include: disclosure; accounting conservatism; insider trading; financial analysts; audit fee; audit market, etc.  She is also interested in cutting edge topics like blockchain; whistleblowing; ESG; remote audit; religiosity, etc. 

•  鈥淢andatory Monthly Sales Disclosure and the Information Content of Earnings鈥� with Hsueh-Tien Lu  (2024).  The International Journal of Accounting: 59 (01): 2450002.
• "Would Managers Sacrifice Conservative Financial Reporting to Meet/Beat Market Earnings Expectations?" with Anthony C. Ng and Bikki Jaggi (2024).  Journal of Risk and Financial Management: 17 (7): 280.Best Paper Award at International business research conference 2012 Melbourne Australia.
• "Relationship Institutions: Evidence from IPOs" with Xudong Fu, Qin Lian, Tian Tang, and Qiming Wang (2023). Journal of Accounting, Auditing, and Finance, Forthcoming.
• 鈥淎 Research Note on Textual Disclosures 福利姬 Blockchain Technology in 10-Ks.鈥� with Ben Foster (2022).  Journal of Accounting, Ethics, and Public Policy 23 (1): 1-11.  
• 鈥淓arnings Management in the Short- and Long Term Post-regulation periods鈥� with Hassan Espahbodi, Reza Espahbodi and Kose John (2021). Review of Quantitative Finance and Accounting 58(1), 217-244.
• 鈥淭he Spread and Use of Blockchains: Investigating Mentions in 10-K Reports鈥� with Ben Foster (2021). The CPA Journal 91 (5/6): 42-47.  
• 鈥淎symmetric Timing of Gain and Loss Recognition and Insider Trading Profitability鈥� with Michael Tang (2021). Journal of Accounting, Auditing, and Finance, Forthcoming.Best Paper Award at Global Finance Association 2018
• 鈥淩eligiosity, Shareholder Lawsuits, and Employee Whistleblowing鈥� with Ying Huang and Kose John (2021). Journal of Accounting, Ethics & Public Policy 22 (1): 27-58
• 鈥淏old Stock Recommendations: Informative or Worthless?鈥� with Dan Palmon and Bharat Sarath (2020). Contemporary Accounting Research 37 (2): 773-801.
• 鈥淢anagement Earnings Forecasts and Accounting Conservatism鈥� with Bikki Jaggi and Joshua Ronen (2020). Journal of Accounting, Auditing, and Finance, Forthcoming.
• 鈥淭he Impact of Top Management Team Characteristics on the Choice of Earnings Management Strategies: Evidence from China鈥� with Baolei Qi, Jerry Lin and Gaoliang Tian (2018). Accounting Horizons 32 (1): 143-164.
• 鈥淚mpact of Religiosity on Auditors鈥� Behavior and Audit Fees鈥� with Bikki Jaggi (2017). Journal of Accounting, Ethics, and Public Policy 18 (3): 439-493

Google Scholar:

• Ph.D.  Accounting, Rutgers Business School, Rutgers University, 2015
• M.S.  Business Management, Beijing Technology and Business University, 2010
• B.B.A.  Human Resource Management, Beijing Technology and Business University, 2006

• ACC 451 Auditing
• ACC 452 Advanced Auditing & Analytics
• ACC 461 Acc for Gov and Not-For-Profit