Ivy Profile

Expertise

• Capital market consequences of accounting information

• Corporate governance

Selected Publications

• Gao, X. & Jia, Y. (forthcoming) "Auditor Changes and Management’s Issuance of Earnings Forecast", Contemporary Accounting Research, Link to Paper

• Park, J., Zhang, T., Pierce, S., & Jia, Y. (2023) "Corporate Social Responsibility and Abnormal Executive Compensation", Journal of Accounting Literature, 45 (3):497-522. Link to Paper

• Jia, Y., Gao, X., & Fang, L. (2023) "Managerial Labor Market Mobility and Corporate Social Responsibility ", Journal of Management Accounting Research, Link to Paper

• Gao, X., Jia, Y., Krupa, N. R., & Tucker, J. W. (forthcoming) "The Corroboration Role of Management Earnings Forecasts in Private Loan Markets", Journal of Accounting, Auditing and Finance, Link to Paper

• Jia, Y., Gao, X and A. Billings (2022) "Corporate Social Responsibility and Corporate Innovation", Journal of Management Accounting Research, 34 (1):163-186. Link to Paper

• Gao, X. and Y. Jia (2021) "Is Managerial Rent Extraction Associated with Tax Aggressiveness? Evidence from Informed Insider Trading", Review of Quantitative Finance and Accounting, 56:423–452. Link to Paper

• Gao, X. and Y. Jia (2021) "The Economic Consequences of Financial Misreporting: Evidence from Employee Perspective", Journal of Management Accounting Research, 33 (3):55–76. Link to Paper

• Jia, Y., X.Gao, and S. Julian (2020) "Do Firms Use Corporate Social Responsibility to Insure Against Stock Price Risk? Evidence from a Natural Experiment", Strategic Management Journal, 41 (2):290-307. Link to Paper

• Gao, X., Jia, Y., & Li, S. (2020) "Does Mandatory Disclosure of Internal Control Weaknesses Affect Corporate Financing Decisions?", Journal of Accounting, Auditing and Finance, 35 (3):581-606. Link to Paper

• Gao, X., & Jia, Y. (2016) "Internal Control over Financial Reporting and the Safeguarding of Corporate Resources: Evidence form the Value of Cash Holdings", Contemporary Accounting Research, 33 (2):783-814. Link to Paper

• D’Mello, R., Gao, X., & Jia, Y. (2017) "Internal Controls and Internal Capital Allocation: Evidence from Internal Capital Market of Multi-segment Firms", Review of Accounting Studies, 22 (1):251-287. Link to Paper

• Gao, X., & Jia, Y. (2017) "The Role of Internal Control in Equity Issue Market: Evidence from Seasoned Equity Offerings", Journal of Accounting, Auditing and Finance, 32 (3):303-328. Link to Paper

• Iskandar-Datta, M. E., & Jia, Y. (2014) "Investor Protection and Corporate Cash Holdings around the World: New Evidence", Review of Quantitative Finance and Accounting, 43 (2):245-273. Link to Paper

• Billings, B. A., Gao, X., & Jia, Y. (2014) "CEO and CFO Equity Incentives and the Pricing of Audit Services", Auditing, 33 (2):1-25. Link to Paper

• Iskandar-Datta, M., & Jia, Y. (2013) "Valuation Consequences of Clawback Provisions", Accounting Review, 88 (1):171-198. Link to Paper

• Iskandar-Datta, M. E., & Jia, Y. (2012) "Cross-Country Analysis of Secular Cash Trends", Journal of Banking and Finance, 36 (3):898-912. Link to Paper