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Professor Jason Xiao
Professor of Accounting
Campuses Aberconway Building, Colum Road, Cathays, Cardiff, CF10 3EU
Publications
2023 2020 2018 Yuan, R., Liu, C., Xiao, J. and Sun, J. 2018. The determinants and effects of voluntary adoption of a cumulative voting system: evidence from China . Pacific-Basin Finance Journal 51, pp. 251-266. (10.1016/j.pacfin.2018.07.004 ) Clatworthy, M., Georgiou, O., Krupova, L., Oldroyd, D. and Xiao, Z. 2018. Issues arising from the ICAEW report: "What's next for corporate reporting: Time to decide?" Comments from the British Accounting and Finance Association's special interest group in financial accounting and reporting . Discussion Paper. British Accounting and Finance Association's Special Interest Group in Financial Accounting and Reporting. 2017 Dai, N. T., Tan, Z. S., Tang, G. and Xiao, J. Z. 2017. IPOs, institutional complexity, and management accounting in hybrid organisations: a field study in a state-owned enterprise in China . Management Accounting Research 36, pp. 2-23. (10.1016/j.mar.2016.07.006 ) Hu, G., Huang, B., Xiao, J., Xu, Q. and Yu, D. 2017. De Jure adoption and De Facto implementation of FV accounting in China . In: Lin, Z. ed. The Routledge Handbook of Accounting in Asia . Routledge Handbooks Routledge, pp. 40-66. Xiao, J. et al. 2017. Fair value accounting in China: Implementation and usefulness . Technical Report. 2016 Xiao, J. Z., Yang, S., Zhang, X. and Firth, M. 2016. Institutional arrangements and government audit independence in China . Abacus 52(3), pp. 532-567. (10.1111/abac.12086 ) Li, C., Wang, Y., Wu, L. and Xiao, J. Z. 2016. Political connections and tax-induced earnings management: Evidence from China . The European Journal of Finance 22(4-6), pp. 423-431. (10.1080/1351847X.2012.753465 ) 2015 Ezzamel, M. and Xiao, J. Z. 2015. The development of accounting regulations for foreign invested firms in China: The role of Chinese characteristics . Accounting, Organizations and Society 44, pp. 60-84. (10.1016/j.aos.2015.05.005 ) Li, W., Wang, Y., Wu, L. and Xiao, J. Z. 2015. The ethical dimension of management ownership in China . Journal of Business Ethics 141(2), pp. 381-392. (10.1007/s10551-015-2722-1 ) 2014 Chen, D., Li, S., Xiao, J. Z. and Zou, H. 2014. The effect of government quality on corporate cash holdings . Journal of Corporate Finance 27, pp. 384-400. (10.1016/j.jcorpfin.2014.05.008 ) Hu, G., Yuan, R. and Xiao, J. Z. 2014. Can independent directors improve internal control quality in China? . The European Journal of Finance , pp. 1. (10.1080/1351847X.2014.919329 ) Tan, S. Z., Dai, N. T. and Xiao, J. Z. 2014. IPOs, organisational change, and management accounting change in listed Chinese state-owned enterprises . Project Report. [Online]. CIMA. Available at: http://www.cimaglobal.com/Documents/Thought_leadership_docs/Changes%20in%20the%20accounting%20profession/chinese-soe-report.pdf 2013 Chen, D., Xiao, J. and Dong, Z. 2013. Family firm control structure and bank loan contract: rent or efficiency? . Management World 9, pp. 136-149. Chen, D., Wei, G. and Xiao, J. 2013. Efficiency of legal institutions, finanical deepening and family control preferences . Economic Research Journal (Chinese) 10, pp. 55-59. 2012 Ezzamel, M. and Xiao, J. Z. 2012. Accounting in transitional and emerging market economies . European Accounting Review 20(4), pp. 625-637. (10.1080/09638180.2011.629798 ) Li, P., Parsa, S., Tang, G. and Xiao, J. Z. 2012. Is there an expectations gap in the roles of independent directors? An explorative study of listed Chinese companies . British Journal of Management 23(2), pp. 206-222. (10.1111/j.1467-8551.2010.00727.x ) Zou, H., Adams, M. and Xiao, J. Z. 2012. Does board independence matter for corporate insurance hedging? . Journal of Financial Research 35(3), pp. 451-469. (10.1111/j.1475-6803.2012.01324.x ) 2011 Chen, H., Duh, R., Chan, H. C. (. and Xiao, J. Z. 2011. Determinants and performance effects of management consultancy adoption in listed Chinese companies . Asian Business and Management 10(2), pp. 259-286. (10.1057/abm.2011.5 ) Xiao, J. Z., Duh, R. and Chow, C. W. 2011. Exploring the direct and indirect performance effects of information/communication technology and management accounting and controls . Accounting and Business Research 41(2), pp. 145-169. (10.1080/00014788.2011.550742 ) Chen, H., Hu, Y. and Xiao, J. Z. 2011. Corporate accounting scandals in China . In: Jones, M. J. ed. Creative accounting, fraud, and international accounting scandals . Chichester: Wiley 2010 Xiao, J. Z., Yang, S. and Zhang, X. 2010. Chinese government auditing: audit storms, institutional arrangements, and audit independence . Presented at: 2010 American Accounting Association Annual Meeting, San Francisco, CA, USA, 31 July - 4 August 2010. Xiao, J. Z. 2010. A review and assessment of management accounting research in China . Presented at: 6th International Symposium on Chinese Accounting, Finance and Management, Beijing, China, 4-5 June 2010. 2009 Yuan, R., Xiao, J. Z., Milonas, N. and Zou, J. H. 2009. The role of financial institutions in the corporate governance of listed Chinese companies . British Journal of Management 20(4), pp. 562-580. (10.1111/j.1467-8551.2008.00602.x ) Duh, R., Xiao, J. Z. and Chow, C. W. 2009. Chinese firms' use of management accounting and controls: facilitators, impediments, and performance effects . Journal of International Accounting Research 8(1), pp. 1-30. (10.2308/jiar.2009.8.1.1 ) Wei, G. and Xiao, J. Z. 2009. Equity ownership segregation, shareholder preferences, and dividend policy in China . The British Accounting Review 41(3), pp. 169-183. (10.1016/j.bar.2009.07.001 ) 2008 Duh, R., Xiao, J. Z. and Chow, C. W. 2008. An overview and assessment of contemporary management accounting research in China . Journal of Management Accounting Research 20(s1), pp. 129-164. (10.2308/jmar.2008.20.s-1.129 ) Xue, S., Xiao, J. Z. and Pan, M. 2008. Are the disclosures in MD&A made by listed Chinese firms useful? . Presented at: 4th International Symposium on Chinese Accounting, Finance and Management, Tianjin, China, 19-20 September 2008. Yuan, R., Xiao, J. Z. and Zou, H. 2008. Mutual funds' ownership and firm performance: evidence from China . Journal of Banking & Finance 32(8), pp. 1552-1565. (10.1016/j.jbankfin.2007.08.001 ) Ezzamel, M. and Xiao, J. Z. 2008. Regulating accounting in foreign invested firms in China: From Mao to Deng . Institute of Chartered Accountants of Scotland. Yang, S., Xiao, J. Z. and Pendlebury, M. W. 2008. Government auditing in China: problems and reform . Advances in Accounting 24(1), pp. 119-227. (10.1016/j.adiac.2008.05.012 ) Lin, Z. J., Xiao, J. Z. and Tang, Q. 2008. The roles, responsibilities and characteristics of audit committee in China . Accounting, Auditing & Accountability Journal 21(5), pp. 721-751. (10.1108/09513570810872987 ) Yang, S. and Xiao, J. Z. 2008. Issues in the Chinese government auditing system: empirical investigation and theoretical analysis . Beijing: China Finance and Economic Press. 2007 Ezzamel, M., Xiao, J. Z. and Pan, A. 2007. Political Ideology and Accounting Regulation in China . Accounting Organizations and Society 32(7-8), pp. 669-700. (10.1016/j.aos.2006.09.008 ) Duh, R. -. R., Xiao, J. Z. and Chow, C. W. 2007. Exploring the facilitators, impediments, and performance effects of management accounting and controls in Chinese firms . Presented at: American Accounting Association Annual Meeting 2007, Chicago, IL, USA, 5-8 August 2007. Chen, H., Chow, C. W., Duh, R. -. R. and Xiao, J. Z. 2007. Management consultancy adoption in listed Chinese companies . Presented at: American Accounting Association Annual Meeting 2007, Chicago, IL, USA, 5-8 August 2007. Xiao, J. Z., Duh, R. -. R. and Chow, C. W. 2007. Complementarity and performance effects of information technology and management accounting/controls in China . Presented at: American Accounting Association Annual Meeting 2007, Chicago, IL, USA, 5-8 August 2007. Xiao, J. Z., Duh, R. and Chow, C. 2007. The complementary effects of ICT and management accounting on firm performance in China . Presented at: American Accounting Association Annual Conference, Chicago, IL, USA, 5-8 Aug 2007. Xiao, J. Z., Duh, R. and Chow, C. 2007. Exploring complementarity and performance effects of ICT and management accounting in listed Chinese firms . Presented at: Chinese Accounting Association VBM and Financial Management Conference, Beijing, China, 14-15 May 2007. Xiao, J. Z. 2007. Complimentarities between information and communication technology and management accounting and control in listed Chinese firms . Presented at: VBM and Financial Management International Conference, Beijing, China, 14-15 May 2007. Xiao, J. Z., Chow, C. W. and Duh, R. 2007. Management accounting practices in the People's Republic of China . In: Chapman, C. S., Hopwood, A. G. and Shields, M. D. eds. Handbook of Management Accounting Research ., Vol. 2. Elsevier North-Holland Publishing Co, pp. 941-986., (10.1016/S1751-3243(06)02019-0 ) Xiao, J. Z., Wei, G., Travlos, N. and Zhou, H. 2007. Background of independent directors and corporate performance . Economic Research Journal ( 经济研究编辑部) 42(3), pp. 92-105. 2006 Xiao, J. Z., Chow, C., Duh, R. and Zhao, L. 2006. Current application of management accounting techniques in China . Financial Management Dec/Ja, pp. 32-36. Zou, H. and Xiao, J. Z. 2006. The financing behaviour of listed Chinese firms . The British Accounting Review 38(3), pp. 239-258. (10.1016/j.bar.2006.04.008 ) Huang, J. and Xiao, J. Z. 2006. Determinants of audit fees in listed Chinese firms . Presented at: 2nd International Symposium on Chinese Accounting, Finance, and Management (ISCAFM), Cardiff, UK, 29-30 June 2006. Milonas, N. T., Travlos, N. G., Xiao, J. Z. and Tan, C. 2006. The ex-dividend day stock price behavior in the Chinese stock market . Pacific-Basin Finance Journal 14(2), pp. 155-174. (10.1016/j.pacfin.2005.06.004 ) Yuan, R., Milonas, N. and Xiao, J. 2006. The role of financial institutions in the corporate governance of listed Chinese companies . Discussion Paper. Cardiff: Cardiff University. 2005 Ezzamel, M., Xiao, J. Z. and Pan, A. 2005. The impact of political ideology on accounting in China . Presented at: Annual Conference of the American Accounting Association, San Francisco, California, 7-10 Aug, 2005. Gao, S. S., Heravi, S. and Xiao, J. Z. 2005. Determinants of corporate social and environmental reporting in Hong Kong: a research note . Accounting Forum 29(2), pp. 233-242. (10.1016/j.accfor.2005.01.002 ) Chow, C., Duh, R. and Xiao, J. Z. 2005. The current state of management accounting practice in China . Presented at: Management Accounting Conference, Oxford, UK, 29 Jun - 1 Jul 2005. Xiao, J. Z., Jones, M. J. and Lymer, A. 2005. A Conceptual Framework for Investigating the Impact of the Internet on Corporate Financial Reporting . The International Journal of Digital Accounting Research 5(10), pp. 131-169. Xiao, J. Z., Gao, S. S., Heravi, S. and Cheung, Y. C. Q. 2005. The Impact of Social and Economic Development on Corporate Social and Environmental Disclosure in Hong Kong and the U.K. . Advances in International Accounting 18, pp. 219-243. (10.1016/S0897-3660(05)18011-8 ) Xiao, J., Zhou, Q., Du, R. and Wang, B. 2005. The current state of management accounting education in China . Accounting Research (会计研究) (7), pp. 65-68. 2004 Jones, M. J. and Xiao, J. Z. 2004. Financial reporting on the Internet by 2010: a consensus view . Accounting Forum 28(3), pp. 237-263. (10.1016/j.accfor.2004.07.002 ) Xiao, J. Z. and Yang, H. 2004. Government interference, ownership and demand for audit quality in China . Presented at: American Accounting Association 2004 Annual Conference, Orlando, FL, USA, 08-11 Aug 2004. Xiao, J. Z., Sun, M. L. and Weetman, P. 2004. Political Influence and Coexistence of a Uniform Accounting System and Accounting Standards: Recent Developments in China . Abacus 40(2), pp. 193-218. (10.1111/j.1467-6281.2004.00151.x ) Xiao, J. Z., Chow, C. and Yang, H. 2004. The determinants and characteristics of voluntary Internet-based disclosures by listed Chinese companies . Journal of Accounting and Public Policy 23(3), pp. 191-225. (10.1016/j.jaccpubpol.2004.04.002 ) Xiao, J. Z., Dahya, J. and Lin, Z. 2004. A Grounded Theory Exposition of the Role of the Supervisory Board in China . British Journal of Management 15(1), pp. 39-55. (10.1111/j.1467-8551.2004.t01-1-00399.x ) Xiao, J. Z. and Jensen, R. E. 2004. Revisiting mass customization of financial reporting in the age of Internet . Nankai Business Review 1, pp. 82-87. Xiao, J. Z. 2004. The impact of constitutional ideology on state auditing system (lun xian fa si xiang dui shen ji zhi du de ying xiang) . Auditing Research (1), pp. 44-51. Xiao, J. Z., Pendlebury, M. and Yang, S. 2004. Value-for-money auditing by government auditors in China (中国绩效审计发展问题研究) . Finance and Trade Economics (财贸经济) (4), pp. 54-57. Wei, J. G., Zhang, W. and Xiao, J. Z. 2004. Dividend policy and ownership structure in China . Advances in Financial Economics 9, pp. 187-219. (10.1016/S1569-3732(04)09008-5 ) Xiao, J. Z. and Yang, S. 2004. The Chinese Government auditing aystem: Issues and reform . Journal of Inner-Mongolian Institute of Finance and Economics 3, pp. 25-31. Chow, C., Duh, R. and Xiao, J. Z. 2004. An overview and assessment of management accounting research and practice in Greater China . Presented at: 4th International Conference on Management Accounting, Brussels, Belgium, 9-11 December 2004. 2003 Dahya, J., Karbhari, Y., Xiao, J. Z. and Yang, M. 2003. The Usefulness of the Supervisory Board Report in China . Corporate Governance An International Review 11(4), pp. 308-321. (10.1111/1467-8683.00329 ) Xiao, J. Z., Yang, H. and Chow, C. W. 2003. The determinants and characteristics of voluntary internet-based disclosures by listed Chinese companies . Presented at: American Accounting Association Annual Meeting 2003, Honolulu, HI, USA, 3-6 August 2003. Jones, M. J. and Xiao, J. Z. 2003. Internet reporting: Current trends and trends by 2010 . Accounting Forum 27(2), pp. 132-165. (10.1111/1467-6303.00099 ) Lin, Z. J., Tang, Q. and Xiao, J. Z. 2003. An experimental study of users' responses to qualified audit reports in China . Journal of International Accounting, Auditing and Taxation 12(1), pp. 1-22. (10.1016/S1061-9518(03)00005-3 ) Yang, S. and Xiao, J. Z. 2003. The impact of constitutional ideology on state auditing . Presented at: Chinese Auditing Association Advanced Forum on Law and Auditing, Kunming, China, 2003. 2002 Dahya, J., Karbhari, Y. and Xiao, J. Z. 2002. The supervisory board in Chinese listed companies: problems, causes, consequences and remedies . Asia Pacific Business Review 9(2), pp. 118-137. (10.1080/713999187 ) Xiao, J. Z. 2002. Business reporting: Harnessing the power of the Internet for users [Book Review] . The British Accounting Review 34(3), pp. 284-286. (10.1006/bare.2002.0195 ) Ezzamel, M., Xiao, J. Z. and Pan, A. 2002. Political ideology and conservatism accounting . Presented at: Sixth Annual Conference on Financial Reporting and Business Communications, Cardiff, UK, 4-5 Jul 2002. Xiao, J. Z., Zou, B. and Zou, J. H. 2002. Patterns and characteristics of financing behaviour of Chinese listed companies . Presented at: Chinese Accounting, Finance and Business Research Unit Second Symposium, Cardiff, UK, 07-08 Jul 2002. Xiao, J. Z., Jones, M. M. and Lymer, A. 2002. Corporate online reporting by 2010 . Presented at: 38th British Accounting and Finance Association (BAFA) Annual Conference, Jersey, 3-5 April 2002. Xiao, J. Z. and Jones, M. J. 2002. Peering into the future: Financial reporting on the Internet by 2010 . Project Report. England: Institute of Chartered Accountants in England and Wales. Xiao, Z., Jones, M. J. and Lymer, A. 2002. Immediate trends in Internet reporting . European Accounting Review 11(2), pp. 245-275. (10.1080/09638180020017087a ) Liu, W., Sun, M. and Xiao, J. Z. 2002. Evolution of UK Accounting Standards Setting Bodies [英国会计准则制定机构的沿革] . Auditing Research 2002(6), pp. 48-52. Xiao, J. Z. and Geng, J. 2002. Accounting in China in transition: 1949-2000 [Book Review] . The International Journal of Accounting 37(4), pp. 443-445. (10.1016/S0020-7063(02)00197-8 ) Xiao, J. Z. and Yang, Y. 2002. Pressing issues for accounting research in China . China and World Economy 5, pp. 50-54. 2001 2000 1999 1998 1997 1996 Articles Ezzamel, M., Xiao, J. Z. and Yuan, R. 2020. Can small shareholders protect their interests from expropriation: The case of a Chinese bank . Management and Organization Review 16(1), pp. 139-168. (10.1017/mor.2019.23 ) Yuan, R., Liu, C., Xiao, J. and Sun, J. 2018. The determinants and effects of voluntary adoption of a cumulative voting system: evidence from China . Pacific-Basin Finance Journal 51, pp. 251-266. (10.1016/j.pacfin.2018.07.004 ) Dai, N. T., Tan, Z. S., Tang, G. and Xiao, J. Z. 2017. IPOs, institutional complexity, and management accounting in hybrid organisations: a field study in a state-owned enterprise in China . Management Accounting Research 36, pp. 2-23. (10.1016/j.mar.2016.07.006 ) Xiao, J. Z., Yang, S., Zhang, X. and Firth, M. 2016. Institutional arrangements and government audit independence in China . Abacus 52(3), pp. 532-567. (10.1111/abac.12086 ) Li, C., Wang, Y., Wu, L. and Xiao, J. Z. 2016. Political connections and tax-induced earnings management: Evidence from China . The European Journal of Finance 22(4-6), pp. 423-431. (10.1080/1351847X.2012.753465 ) Ezzamel, M. and Xiao, J. Z. 2015. The development of accounting regulations for foreign invested firms in China: The role of Chinese characteristics . Accounting, Organizations and Society 44, pp. 60-84. (10.1016/j.aos.2015.05.005 ) Li, W., Wang, Y., Wu, L. and Xiao, J. Z. 2015. The ethical dimension of management ownership in China . Journal of Business Ethics 141(2), pp. 381-392. (10.1007/s10551-015-2722-1 ) Chen, D., Li, S., Xiao, J. Z. and Zou, H. 2014. The effect of government quality on corporate cash holdings . Journal of Corporate Finance 27, pp. 384-400. (10.1016/j.jcorpfin.2014.05.008 ) Hu, G., Yuan, R. and Xiao, J. Z. 2014. Can independent directors improve internal control quality in China? . The European Journal of Finance , pp. 1. (10.1080/1351847X.2014.919329 ) Chen, D., Xiao, J. and Dong, Z. 2013. Family firm control structure and bank loan contract: rent or efficiency? . Management World 9, pp. 136-149. Chen, D., Wei, G. and Xiao, J. 2013. Efficiency of legal institutions, finanical deepening and family control preferences . Economic Research Journal (Chinese) 10, pp. 55-59. Ezzamel, M. and Xiao, J. Z. 2012. Accounting in transitional and emerging market economies . European Accounting Review 20(4), pp. 625-637. (10.1080/09638180.2011.629798 ) Li, P., Parsa, S., Tang, G. and Xiao, J. Z. 2012. Is there an expectations gap in the roles of independent directors? An explorative study of listed Chinese companies . British Journal of Management 23(2), pp. 206-222. (10.1111/j.1467-8551.2010.00727.x ) Zou, H., Adams, M. and Xiao, J. Z. 2012. Does board independence matter for corporate insurance hedging? . Journal of Financial Research 35(3), pp. 451-469. (10.1111/j.1475-6803.2012.01324.x ) Chen, H., Duh, R., Chan, H. C. (. and Xiao, J. Z. 2011. Determinants and performance effects of management consultancy adoption in listed Chinese companies . Asian Business and Management 10(2), pp. 259-286. (10.1057/abm.2011.5 ) Xiao, J. Z., Duh, R. and Chow, C. W. 2011. Exploring the direct and indirect performance effects of information/communication technology and management accounting and controls . Accounting and Business Research 41(2), pp. 145-169. (10.1080/00014788.2011.550742 ) Yuan, R., Xiao, J. Z., Milonas, N. and Zou, J. H. 2009. The role of financial institutions in the corporate governance of listed Chinese companies . British Journal of Management 20(4), pp. 562-580. (10.1111/j.1467-8551.2008.00602.x ) Duh, R., Xiao, J. Z. and Chow, C. W. 2009. Chinese firms' use of management accounting and controls: facilitators, impediments, and performance effects . Journal of International Accounting Research 8(1), pp. 1-30. (10.2308/jiar.2009.8.1.1 ) Wei, G. and Xiao, J. Z. 2009. Equity ownership segregation, shareholder preferences, and dividend policy in China . The British Accounting Review 41(3), pp. 169-183. (10.1016/j.bar.2009.07.001 ) Duh, R., Xiao, J. Z. and Chow, C. W. 2008. An overview and assessment of contemporary management accounting research in China . Journal of Management Accounting Research 20(s1), pp. 129-164. (10.2308/jmar.2008.20.s-1.129 ) Yuan, R., Xiao, J. Z. and Zou, H. 2008. Mutual funds' ownership and firm performance: evidence from China . Journal of Banking & Finance 32(8), pp. 1552-1565. (10.1016/j.jbankfin.2007.08.001 ) Yang, S., Xiao, J. Z. and Pendlebury, M. W. 2008. Government auditing in China: problems and reform . Advances in Accounting 24(1), pp. 119-227. (10.1016/j.adiac.2008.05.012 ) Lin, Z. J., Xiao, J. Z. and Tang, Q. 2008. The roles, responsibilities and characteristics of audit committee in China . Accounting, Auditing & Accountability Journal 21(5), pp. 721-751. (10.1108/09513570810872987 ) Ezzamel, M., Xiao, J. Z. and Pan, A. 2007. Political Ideology and Accounting Regulation in China . Accounting Organizations and Society 32(7-8), pp. 669-700. (10.1016/j.aos.2006.09.008 ) Xiao, J. Z., Wei, G., Travlos, N. and Zhou, H. 2007. Background of independent directors and corporate performance . Economic Research Journal ( 经济研究编辑部) 42(3), pp. 92-105. Xiao, J. Z., Chow, C., Duh, R. and Zhao, L. 2006. Current application of management accounting techniques in China . Financial Management Dec/Ja, pp. 32-36. Zou, H. and Xiao, J. Z. 2006. The financing behaviour of listed Chinese firms . The British Accounting Review 38(3), pp. 239-258. (10.1016/j.bar.2006.04.008 ) Milonas, N. T., Travlos, N. G., Xiao, J. Z. and Tan, C. 2006. The ex-dividend day stock price behavior in the Chinese stock market . Pacific-Basin Finance Journal 14(2), pp. 155-174. (10.1016/j.pacfin.2005.06.004 ) Gao, S. S., Heravi, S. and Xiao, J. Z. 2005. Determinants of corporate social and environmental reporting in Hong Kong: a research note . Accounting Forum 29(2), pp. 233-242. (10.1016/j.accfor.2005.01.002 ) Xiao, J. Z., Jones, M. J. and Lymer, A. 2005. A Conceptual Framework for Investigating the Impact of the Internet on Corporate Financial Reporting . The International Journal of Digital Accounting Research 5(10), pp. 131-169. Xiao, J. Z., Gao, S. S., Heravi, S. and Cheung, Y. C. Q. 2005. The Impact of Social and Economic Development on Corporate Social and Environmental Disclosure in Hong Kong and the U.K. . Advances in International Accounting 18, pp. 219-243. (10.1016/S0897-3660(05)18011-8 ) Xiao, J., Zhou, Q., Du, R. and Wang, B. 2005. The current state of management accounting education in China . Accounting Research (会计研究) (7), pp. 65-68. Jones, M. J. and Xiao, J. Z. 2004. Financial reporting on the Internet by 2010: a consensus view . Accounting Forum 28(3), pp. 237-263. (10.1016/j.accfor.2004.07.002 ) Xiao, J. Z., Sun, M. L. and Weetman, P. 2004. Political Influence and Coexistence of a Uniform Accounting System and Accounting Standards: Recent Developments in China . Abacus 40(2), pp. 193-218. (10.1111/j.1467-6281.2004.00151.x ) Xiao, J. Z., Chow, C. and Yang, H. 2004. The determinants and characteristics of voluntary Internet-based disclosures by listed Chinese companies . Journal of Accounting and Public Policy 23(3), pp. 191-225. (10.1016/j.jaccpubpol.2004.04.002 ) Xiao, J. Z., Dahya, J. and Lin, Z. 2004. A Grounded Theory Exposition of the Role of the Supervisory Board in China . British Journal of Management 15(1), pp. 39-55. (10.1111/j.1467-8551.2004.t01-1-00399.x ) Xiao, J. Z. and Jensen, R. E. 2004. Revisiting mass customization of financial reporting in the age of Internet . Nankai Business Review 1, pp. 82-87. Xiao, J. Z. 2004. The impact of constitutional ideology on state auditing system (lun xian fa si xiang dui shen ji zhi du de ying xiang) . Auditing Research (1), pp. 44-51. Xiao, J. Z., Pendlebury, M. and Yang, S. 2004. Value-for-money auditing by government auditors in China (中国绩效审计发展问题研究) . Finance and Trade Economics (财贸经济) (4), pp. 54-57. Wei, J. G., Zhang, W. and Xiao, J. Z. 2004. Dividend policy and ownership structure in China . Advances in Financial Economics 9, pp. 187-219. (10.1016/S1569-3732(04)09008-5 ) Xiao, J. Z. and Yang, S. 2004. The Chinese Government auditing aystem: Issues and reform . Journal of Inner-Mongolian Institute of Finance and Economics 3, pp. 25-31. Dahya, J., Karbhari, Y., Xiao, J. Z. and Yang, M. 2003. The Usefulness of the Supervisory Board Report in China . Corporate Governance An International Review 11(4), pp. 308-321. (10.1111/1467-8683.00329 ) Jones, M. J. and Xiao, J. Z. 2003. Internet reporting: Current trends and trends by 2010 . Accounting Forum 27(2), pp. 132-165. (10.1111/1467-6303.00099 ) Lin, Z. J., Tang, Q. and Xiao, J. Z. 2003. An experimental study of users' responses to qualified audit reports in China . Journal of International Accounting, Auditing and Taxation 12(1), pp. 1-22. (10.1016/S1061-9518(03)00005-3 ) Dahya, J., Karbhari, Y. and Xiao, J. Z. 2002. The supervisory board in Chinese listed companies: problems, causes, consequences and remedies . Asia Pacific Business Review 9(2), pp. 118-137. (10.1080/713999187 ) Xiao, J. Z. 2002. Business reporting: Harnessing the power of the Internet for users [Book Review] . The British Accounting Review 34(3), pp. 284-286. (10.1006/bare.2002.0195 ) Xiao, Z., Jones, M. J. and Lymer, A. 2002. Immediate trends in Internet reporting . European Accounting Review 11(2), pp. 245-275. (10.1080/09638180020017087a ) Liu, W., Sun, M. and Xiao, J. Z. 2002. Evolution of UK Accounting Standards Setting Bodies [英国会计准则制定机构的沿革] . Auditing Research 2002(6), pp. 48-52. Xiao, J. Z. and Geng, J. 2002. Accounting in China in transition: 1949-2000 [Book Review] . The International Journal of Accounting 37(4), pp. 443-445. (10.1016/S0020-7063(02)00197-8 ) Xiao, J. Z. and Yang, Y. 2002. Pressing issues for accounting research in China . China and World Economy 5, pp. 50-54. Xiao, J. Z. and Jensen, R. E. 2001. Customized financial reporting, networked databases and distributed file sharing . Accounting Horizons 15(3), pp. 209-222. Xiao, J. Z., Zhang, Y. and Xie, Z. 2000. The Making of Independent Auditing Standards in China . Accounting Horizons 14(1), pp. 69-89. (10.2308/acch.2000.14.1.69 ) Xiao, Z. 1999. Corporate disclosures made by Chinese listed companies . The International Journal of Accounting 34(3), pp. 349-373. (10.1016/S0020-7063(99)00018-7 ) Xiao, Z. and Dyson, J. R. 1999. Chinese students' perceptions of good accounting teaching . Accounting Education 8(4), pp. 341-361. (10.1080/096392899330838 ) Xiao, Z., Powell, P. L. and Dodgson, J. H. 1998. The impact of information technology on information asymmetry . European Journal of Information Systems 7(2), pp. 77-89. (10.1057/palgrave/ejis/3000291 ) Xiao, Z. and Pan, A. 1997. Developing accounting standards on the basis of a conceptual framework by the Chinese government . The International Journal of Accounting 32(3), pp. 279-299. (10.1016/S0020-7063(97)90012-1 ) Xiao, Z., Sangster, A. and Dodgson, J. H. 1997. The relationship between information technology and corporate financial reporting . Information Technology & People 10(1), pp. 11-30. (10.1108/09593849710166138 ) Xiao, Z., Dyson, J. and Powell, P. 1996. The impact of information technology on corporate financial reporting: a contingency perspective . The British Accounting Review 28(3), pp. 203-227. (10.1006/bare.1996.0015 ) Books Book sections Hu, G., Huang, B., Xiao, J., Xu, Q. and Yu, D. 2017. De Jure adoption and De Facto implementation of FV accounting in China . In: Lin, Z. ed. The Routledge Handbook of Accounting in Asia . Routledge Handbooks Routledge, pp. 40-66. Chen, H., Hu, Y. and Xiao, J. Z. 2011. Corporate accounting scandals in China . In: Jones, M. J. ed. Creative accounting, fraud, and international accounting scandals . Chichester: Wiley Xiao, J. Z., Chow, C. W. and Duh, R. 2007. Management accounting practices in the People's Republic of China . In: Chapman, C. S., Hopwood, A. G. and Shields, M. D. eds. Handbook of Management Accounting Research ., Vol. 2. Elsevier North-Holland Publishing Co, pp. 941-986., (10.1016/S1751-3243(06)02019-0 ) Conferences Gao, P., Eshraghi, A., Kalak, I. E. and Xiao, J. Z. 2023. The disclosure of emerging technologies and stock price crash risk . Presented at: 45th Annual Congress of the European Accounting Association, Helsinki, Finland, 24-26 May 2923. Xiao, J. Z., Yang, S. and Zhang, X. 2010. Chinese government auditing: audit storms, institutional arrangements, and audit independence . Presented at: 2010 American Accounting Association Annual Meeting, San Francisco, CA, USA, 31 July - 4 August 2010. Xiao, J. Z. 2010. A review and assessment of management accounting research in China . Presented at: 6th International Symposium on Chinese Accounting, Finance and Management, Beijing, China, 4-5 June 2010. Xue, S., Xiao, J. Z. and Pan, M. 2008. Are the disclosures in MD&A made by listed Chinese firms useful? . Presented at: 4th International Symposium on Chinese Accounting, Finance and Management, Tianjin, China, 19-20 September 2008. Duh, R. -. R., Xiao, J. Z. and Chow, C. W. 2007. Exploring the facilitators, impediments, and performance effects of management accounting and controls in Chinese firms . Presented at: American Accounting Association Annual Meeting 2007, Chicago, IL, USA, 5-8 August 2007. Chen, H., Chow, C. W., Duh, R. -. R. and Xiao, J. Z. 2007. Management consultancy adoption in listed Chinese companies . Presented at: American Accounting Association Annual Meeting 2007, Chicago, IL, USA, 5-8 August 2007. Xiao, J. Z., Duh, R. -. R. and Chow, C. W. 2007. Complementarity and performance effects of information technology and management accounting/controls in China . Presented at: American Accounting Association Annual Meeting 2007, Chicago, IL, USA, 5-8 August 2007. Xiao, J. Z., Duh, R. and Chow, C. 2007. The complementary effects of ICT and management accounting on firm performance in China . Presented at: American Accounting Association Annual Conference, Chicago, IL, USA, 5-8 Aug 2007. Xiao, J. Z., Duh, R. and Chow, C. 2007. Exploring complementarity and performance effects of ICT and management accounting in listed Chinese firms . Presented at: Chinese Accounting Association VBM and Financial Management Conference, Beijing, China, 14-15 May 2007. Xiao, J. Z. 2007. Complimentarities between information and communication technology and management accounting and control in listed Chinese firms . Presented at: VBM and Financial Management International Conference, Beijing, China, 14-15 May 2007. Huang, J. and Xiao, J. Z. 2006. Determinants of audit fees in listed Chinese firms . Presented at: 2nd International Symposium on Chinese Accounting, Finance, and Management (ISCAFM), Cardiff, UK, 29-30 June 2006. Ezzamel, M., Xiao, J. Z. and Pan, A. 2005. The impact of political ideology on accounting in China . Presented at: Annual Conference of the American Accounting Association, San Francisco, California, 7-10 Aug, 2005. Chow, C., Duh, R. and Xiao, J. Z. 2005. The current state of management accounting practice in China . Presented at: Management Accounting Conference, Oxford, UK, 29 Jun - 1 Jul 2005. Xiao, J. Z. and Yang, H. 2004. Government interference, ownership and demand for audit quality in China . Presented at: American Accounting Association 2004 Annual Conference, Orlando, FL, USA, 08-11 Aug 2004. Chow, C., Duh, R. and Xiao, J. Z. 2004. An overview and assessment of management accounting research and practice in Greater China . Presented at: 4th International Conference on Management Accounting, Brussels, Belgium, 9-11 December 2004. Xiao, J. Z., Yang, H. and Chow, C. W. 2003. The determinants and characteristics of voluntary internet-based disclosures by listed Chinese companies . Presented at: American Accounting Association Annual Meeting 2003, Honolulu, HI, USA, 3-6 August 2003. Yang, S. and Xiao, J. Z. 2003. The impact of constitutional ideology on state auditing . Presented at: Chinese Auditing Association Advanced Forum on Law and Auditing, Kunming, China, 2003. Ezzamel, M., Xiao, J. Z. and Pan, A. 2002. Political ideology and conservatism accounting . Presented at: Sixth Annual Conference on Financial Reporting and Business Communications, Cardiff, UK, 4-5 Jul 2002. Xiao, J. Z., Zou, B. and Zou, J. H. 2002. Patterns and characteristics of financing behaviour of Chinese listed companies . Presented at: Chinese Accounting, Finance and Business Research Unit Second Symposium, Cardiff, UK, 07-08 Jul 2002. Xiao, J. Z., Jones, M. M. and Lymer, A. 2002. Corporate online reporting by 2010 . Presented at: 38th British Accounting and Finance Association (BAFA) Annual Conference, Jersey, 3-5 April 2002. Monographs Clatworthy, M., Georgiou, O., Krupova, L., Oldroyd, D. and Xiao, Z. 2018. Issues arising from the ICAEW report: "What's next for corporate reporting: Time to decide?" Comments from the British Accounting and Finance Association's special interest group in financial accounting and reporting . Discussion Paper. British Accounting and Finance Association's Special Interest Group in Financial Accounting and Reporting. Xiao, J. et al. 2017. Fair value accounting in China: Implementation and usefulness . Technical Report. Tan, S. Z., Dai, N. T. and Xiao, J. Z. 2014. IPOs, organisational change, and management accounting change in listed Chinese state-owned enterprises . Project Report. [Online]. CIMA. Available at: http://www.cimaglobal.com/Documents/Thought_leadership_docs/Changes%20in%20the%20accounting%20profession/chinese-soe-report.pdf Yuan, R., Milonas, N. and Xiao, J. 2006. The role of financial institutions in the corporate governance of listed Chinese companies . Discussion Paper. Cardiff: Cardiff University. Xiao, J. Z. and Jones, M. J. 2002. Peering into the future: Financial reporting on the Internet by 2010 . Project Report. England: Institute of Chartered Accountants in England and Wales. Ezzamel, M. and Xiao, J. Z. 2015. The development of accounting regulations for foreign invested firms in China: The role of Chinese characteristics . Accounting, Organizations and Society 44, pp. 60-84. (10.1016/j.aos.2015.05.005 ) Chen, D., Li, S., Xiao, J. Z. and Zou, H. 2014. The effect of government quality on corporate cash holdings . Journal of Corporate Finance 27, pp. 384-400. (10.1016/j.jcorpfin.2014.05.008 ) Tan, S. Z., Dai, N. T. and Xiao, J. Z. 2014. IPOs, organisational change, and management accounting change in listed Chinese state-owned enterprises . Project Report. [Online]. CIMA. Available at: http://www.cimaglobal.com/Documents/Thought_leadership_docs/Changes%20in%20the%20accounting%20profession/chinese-soe-report.pdf Ezzamel, M. and Xiao, J. Z. 2012. Accounting in transitional and emerging market economies . European Accounting Review 20(4), pp. 625-637. (10.1080/09638180.2011.629798 ) Li, P., Parsa, S., Tang, G. and Xiao, J. Z. 2012. Is there an expectations gap in the roles of independent directors? An explorative study of listed Chinese companies . British Journal of Management 23(2), pp. 206-222. (10.1111/j.1467-8551.2010.00727.x ) Xiao, J. Z., Duh, R. and Chow, C. W. 2011. Exploring the direct and indirect performance effects of information/communication technology and management accounting and controls . Accounting and Business Research 41(2), pp. 145-169. (10.1080/00014788.2011.550742 ) Chen, H., Hu, Y. and Xiao, J. Z. 2011. Corporate accounting scandals in China . In: Jones, M. J. ed. Creative accounting, fraud, and international accounting scandals . Chichester: Wiley Yuan, R., Xiao, J. Z., Milonas, N. and Zou, J. H. 2009. The role of financial institutions in the corporate governance of listed Chinese companies . British Journal of Management 20(4), pp. 562-580. (10.1111/j.1467-8551.2008.00602.x ) Duh, R., Xiao, J. Z. and Chow, C. W. 2008. An overview and assessment of contemporary management accounting research in China . Journal of Management Accounting Research 20(s1), pp. 129-164. (10.2308/jmar.2008.20.s-1.129 ) Yuan, R., Xiao, J. Z. and Zou, H. 2008. Mutual funds' ownership and firm performance: evidence from China . Journal of Banking & Finance 32(8), pp. 1552-1565. (10.1016/j.jbankfin.2007.08.001 ) Ezzamel, M., Xiao, J. Z. and Pan, A. 2007. Political Ideology and Accounting Regulation in China . Accounting Organizations and Society 32(7-8), pp. 669-700. (10.1016/j.aos.2006.09.008 ) Xiao, J. Z., Chow, C. W. and Duh, R. 2007. Management accounting practices in the People's Republic of China . In: Chapman, C. S., Hopwood, A. G. and Shields, M. D. eds. Handbook of Management Accounting Research ., Vol. 2. Elsevier North-Holland Publishing Co, pp. 941-986., (10.1016/S1751-3243(06)02019-0 ) Xiao, J. Z., Sun, M. L. and Weetman, P. 2004. Political Influence and Coexistence of a Uniform Accounting System and Accounting Standards: Recent Developments in China . Abacus 40(2), pp. 193-218. (10.1111/j.1467-6281.2004.00151.x ) Xiao, J. Z., Chow, C. and Yang, H. 2004. The determinants and characteristics of voluntary Internet-based disclosures by listed Chinese companies . Journal of Accounting and Public Policy 23(3), pp. 191-225. (10.1016/j.jaccpubpol.2004.04.002 ) Xiao, J. Z., Dahya, J. and Lin, Z. 2004. A Grounded Theory Exposition of the Role of the Supervisory Board in China . British Journal of Management 15(1), pp. 39-55. (10.1111/j.1467-8551.2004.t01-1-00399.x ) Xiao, Z., Jones, M. J. and Lymer, A. 2002. Immediate trends in Internet reporting . European Accounting Review 11(2), pp. 245-275. (10.1080/09638180020017087a ) Xiao, J. Z. and Jensen, R. E. 2001. Customized financial reporting, networked databases and distributed file sharing . Accounting Horizons 15(3), pp. 209-222. Xiao, J. Z., Zhang, Y. and Xie, Z. 2000. The Making of Independent Auditing Standards in China . Accounting Horizons 14(1), pp. 69-89. (10.2308/acch.2000.14.1.69 ) Xiao, Z., Powell, P. L. and Dodgson, J. H. 1998. The impact of information technology on information asymmetry . European Journal of Information Systems 7(2), pp. 77-89. (10.1057/palgrave/ejis/3000291 )
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