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Dr. Hua (Christine) Xin

Professor
Accounting

▼   Biography, Research Interests, and Publications

Dr. Xin’s 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. 

  • "Financial Reporting and Auditing" (2026). Journal of Risk and Financial Management, 19 (1): 41. 
  • "Relationship Institutions: Evidence from IPOs" with Xudong Fu, Qin Lian, Tian Tang, and Qiming Wang (2025). Journal of Accounting, Auditing, and Finance 40 (3): 737-764.
  • “Mandatory Monthly Sales Disclosure and the Information Content of Earnings” 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.
  • “Asymmetric Timing of Gain and Loss Recognition and Insider Trading Profitability” with Michael Tang (2023). Journal of Accounting, Auditing, and Finance 38(4): 749-776. Best Paper Award at the Global Finance Association 2018.  
  • “A Research Note on Textual Disclosures About Blockchain Technology in 10-Ks.” with Ben Foster (2022).  Journal of Accounting, Ethics, and Public Policy 23 (1): 1-11.  
  • “Earnings Management in the Short- and Long Term Post-regulation periods” with Hassan Espahbodi, Reza Espahbodi and Kose John (2021). Review of Quantitative Finance and Accounting 58(1), 217-244.
  • “The Spread and Use of Blockchains: Investigating Mentions in 10-K Reports” with Ben Foster (2021). The CPA Journal 91 (5/6): 42-47.  
  • “Religiosity, Shareholder Lawsuits, and Employee Whistleblowing” with Ying Huang and Kose John (2021). Journal of Accounting, Ethics & Public Policy 22 (1): 27-58
  • “Management Earnings Forecasts and Accounting Conservatism” with Bikki Jaggi and Joshua Ronen (2021). Journal of Accounting, Auditing, and Finance 36 (3): 451-474.
  • “Bold Stock Recommendations: Informative or Worthless?” with Dan Palmon and Bharat Sarath (2020). Contemporary Accounting Research 37 (2): 773-801.
  • “The Impact of Top Management Team Characteristics on the Choice of Earnings Management Strategies: Evidence from China” with Baolei Qi, Jerry Lin and Gaoliang Tian (2018). Accounting Horizons 32 (1): 143-164.
  • “Impact of Religiosity on Auditors’ Behavior and Audit Fees” with Bikki Jaggi (2017). Journal of Accounting, Ethics, and Public Policy 18 (3): 439-493

Google Scholar: Dr. Hua (Christine) Xin

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