Professor Jason Xiao

Honorary Visiting Professor

Cardiff Business School

Publications

2023

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.

2020

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)

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.

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., 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
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)

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)
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. 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)

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)
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.
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.
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.
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.
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.
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., 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.
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)

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. 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.
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.
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)
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.
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)

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)
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.
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., 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, 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, 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 Yang, Y. 2002. Pressing issues for accounting research in China. China and World Economy 5, pp. 50-54.

2001

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., Jones, M. and Lymer, A. 2001. Trends in internet financial reporting. Institute of Chartered Accountants in England & Wales.

2000

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)

1999

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)

1998

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)

1997

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. 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)

1996

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)

Contact Details

Xiao@cardiff.ac.uk

Professor Jason Xiao

2023

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Adrannau llyfrau

Cynadleddau

Erthyglau

Llyfrau

Monograffau

Contact Details

Professor Jason Xiao

Publication

2023

2020

2018

2017

2016

2015

2014

2013

2012

2011

2010

2009

2008

2007

2006

2005

2004

2003

2002

2001

2000

1999

1998

1997

1996

Adrannau llyfrau

Cynadleddau

Erthyglau

Llyfrau

Monograffau

Contact Details