Hong Xie, Ph.D.

Professor, Wilbur E. Chellgren Professor

Education

• Ph.D., University of Iowa, July 1998.
• M.B.A., University of British Columbia, December 1986.
• B.Sc., Shanghai Jiao Tong University, July 1983.

View CV

Hong Xie is the Wilbur E. Chellgren Professor of Accountancy at the University of Kentucky. He earned his Ph.D. in Accounting from the University of Iowa in 1998, an MBA from the University of British Columbia, and a B.Sc. in Engineering from Shanghai Jiao Tong University. Before joining the UK faculty in 2009, Professor Xie held academic appointments at the University of Arizona, the University of Illinois Urbana-Champaign and Syracuse University.

Professor Xie’s research focuses on financial accounting and auditing with a particular emphasis on equity valuation, earnings management and forecasts, disclosure regulation, the cost of capital, audit risk, quality, and pricing, ESG issues and labor markets and regulation. He has been published in leading academic journals including The Accounting Review, Journal of Accounting and Economics, Contemporary Accounting Research and Review of Accounting Studies. Additionally, Professor Xie served as the associate editor of the Asia-Pacific Journal of Accounting and Economics from 2017 to 2025.

Teaching Expertise:

• Intermediate Accounting
• Accounting Information Systems
• Accounting Analytics
• Doctoral Research Seminar

Research Expertise:

• Equity valuation
• Earnings management and forecasts
• Disclosure regulation
• The cost of capital
• Audit risk
• Quality
• Pricing
• Environmental Social and Government issues
• Labor markets and regulation

Selected Publications:

• “Mandatory Disclosures and Opportunism: Evidence from Repurchases” (with B. Bratten, M. Huang and N. T. Jenkins). Journal of Accounting and Economics 80 (2025), 101783.
• “Corporate Tax Avoidance and Firm Value: Does Qualitative Disclosure in the Income Tax Footnote Matter?” (with L. Luo, S. Ma, and T. Omer). Review of Accounting Studies 29 (2024), 2927-2970.
• “Independent Director Attention and the Cost of Equity Capital” (with H. Huang, C. Wang, and J. Zhou). Journal of Business Finance and Accounting 48 (2021), 1468-1493.