Xijia Su

 

Business Address:       Department of Accountancy and Finance

                                    China Europe International Business School

                                    699 Hongfeng Road, Pudong

                                    Shanghai, China, 201206       

                                    Phone: (8621) 2890 5685

                                    E-mail: sxijia@ceibs.edu

 

Citizenship:                 Canadian/Hong Kong

 

Academic Training

9/92- 12/96      Ph.D. in Administration, Concordia University, Montreal, Canada

9/85 - 9/89       Xiamen University, China. Master of Economics and Ph.D. (uncompleted).

9/78 - 7/82       Xiamen University, China, Bachelor of Economics, accounting.

 

Employment

7/10 -               Professor, China Europe International Business School, Shanghai, China

6/09 -   7/10     Associate Professor & Associate Head, Dept of Accountancy, City University of Hong Kong

8/08 – 6/09      Acting Head, Dept of Accountancy, City University of Hong Kong

8/04 – 7/08      Associate Professor & Associate Head, Dept of Accountancy, City University of Hong Kong

1/02 – 7/04      Associate Professor, Dept of Accountancy, City University of Hong Kong

9/96 – 12/01    Assistant Professor, Dept of Accountancy, City University of Hong Kong

8/82 – 8/85      Lecturer, Shanghai University of Finance and Economics, China

 

 

Teaching Activities

Courses Taught at City University of Hong Kong

 

            M.Phil/Ph.D.

                        Seminar in Auditing

                        Seminar in Financial Accounting Issues

 

            Post-Graduate (EMBA, MBA and other Master programmes) Level

Financial Accounting

Financial Reporting & Corporate Governance Issues in China

International Financial Statement Analysis

 

            Undergraduate Level

                        Corporate Accounting

                        Accounting and Taxation in China

 

 

Executive Training

            Topics covered: Financial statement analysis; risk management and internal control; corporate governance; management control and compensation.

 

Executive Training Conducted in English

Schaeffler Group Asia Pacific

Golden Finance Co. (Shanghai)

TUV Rheinland

 

Executive Training Conducted in Chinese

China Travel Services

Bank of China

Industrial and Commercial Bank of China (ICBC)

China Construction Bank

State-owned Assets Supervision and Administration Commission, China

Shanghai Stock Exchange

Shenzhen Stock Exchange

Shanghai National Accounting Institute

Xiamen National Accounting Institute

 

            Executive MBA Teaching

                        City University of Hong Kong

                        Sun Yat-sen University, China

                        Beijing Capital International Airport

Industrial and Commercial Bank of China (ICBC)

 

Honorary and Adjunct Professorship

            Honorary Research Fellow, the Chinese Institute of Certified Public Accountants (CICPA)

            Adjunct Professor, Jinan University, Guangzhou, China

            Adjunct Professor, Zhongshan University, Guangzhou, China

 

 

Research Interests

Diversified research interests in accounting, auditing and corporate governance with current focus on China related issues. Research topics include corporate governance in family firms, auditor switch and rotation, auditing quality, and earnings management.

 

Refereed Journal Papers

Rent-Seeking Incentives, Corporate Political Connections, and the Control Structure of Private Firms: Chinese Evidence, 2011. With Charles Chen, Zengquan Li, and Zheng Sun, Journal of Corporate Finance. April, 17-2, 229-243.

 

Auditor Changes Following a Big 4 Merger with a Local Chinese Firm: A Case Study, 2009. With Charles Chen and Xi Wu, Auditing: The Journal of Practice and Theory, 2010. May, 29-1, pp. 41-72.

 

Forced Audit Firm Change, Continued Partner-Client Relations and Financial Reporting Quality, 2009. With Charles Chen and Xi Wu, Auditing: The Journal of Practice and Theory, November, 28-2, 227-246.

 

Managerial Shareholding and Compensation Structure, Investment Opportunities and Non-audit Service Purchases: An Alternative Explanation, 2008. With Charles Chen, Jun Du, Gopal Krishnan. Asian Pacific Journal of Accounting and Economic, August, 16-2, 191-213.

 

Implementation of IFRS in a Regulated Market, 2008. With Yuan Ding. Journal of Accounting and Public Policy, 27-6, December, 474-479.

 

Market Competitiveness and Big 5 Pricing: Evidence from China’s Binary Market, 2007. With Charles Chen and Wu Xi, The International Journal of Accounting, 42-1, 1-24. 

 

Abnormal Audit Fees and the Improvement of Unfavourable Audit Outcomes, with Charles Chen and Wu Xi. China Accounting and Finance Review, December 2005. 7-4, 1-54.

 

An Analysis of Auditing Environment and Modified Audit Opinions in China: Underlying Reasons and Lessons, with Shimin Chen, and Zhenglin Wang, International Journal of Auditing, November 2005, 9-3, 165-185.

 

Incentives for and Consequences of Initial Voluntary Asset Write Downs in an Emerging Economy, with Charles Chen, Shimin Chen, and Yuetang Tang. Journal of International Accounting Research, 2004, 3 (1): 43-61.

 

Profitability Regulation, Earnings Management and Modified Audit Opinions: Evidence from China, Charles Chen, Shimin Chen, and Xijia Su, Auditing: The Journal of Practice and Theory, Vol. 20. No. 2, September 2001, 9-30. 

 

How is Audit Quality Perceived by Big 5 versus Local Auditors in China: A Preliminary Investigation, with Charles Chen and Anamitra Shome. International Journal of Auditing, 2001, Volume 5, Number 2, 157-175.

 

Is Accounting Information Value Relevant in the Emerging Chinese Stock Market? Charles Chen, Shimin Chen, and Xijia Su, Journal of International Accounting, Auditing and Taxation, 10 (2001), 1-22.  

 

An Emerging Market’s Reaction to Initial Modified Audit Opinions: Evidence from the Shanghai Stock Exchange, Charles Chen, Xijia Su, and Ronald Zhao, Fall 2000, Contemporary Accounting Research, Vol. 17, No. 3.  

 

A Comparison of Reported Earnings under Chinese GAAP versus IAS: Evidence from the Shanghai Stock Exchange, Charles Chen, Ferdinand Gul, and Xijia Su, June 1999, Accounting Horizons Vol. 13, No. 2, 91-111.  

 

Papers under Review

Relationship-Specific Investment and Accounting Conservatism: The Effect of Customers and Suppliers, with Charles Chen, Zengquan Li, and Yiwei Yao, Journal of Accounting and Economics, second round.

 

Private Benefits of Corporate Control and Sensitivity of CEO Turnover Rate to Accounting Performance Measures, with Charles Chen, Zengquan Li, and Judy Tsui, Journal of Accounting and Public Policy, second round.

 

Audit Firm Staffing Decisions and Audit Quality: Partner Level Evidence in Joint Auditor-Client Switches, with Charles Chen, Xiaohong Liu, and Xi Wu, The Accounting Review, Second round

           

SERVICES

 

Committee Duties

            Acting Head, August 2006 to January 2007

            Member, University Senate, City University of Hong Kong

            Member, Faculty Board, Faculty of Business

            Member, Faculty Graduate Study Board, Faculty of Business

            Member, Department Executive Committee, Department of Accountancy

           

Editorial Services

            Editorial Board:        Managerial Auditing Journal

                                                International Journal of Accounting

                                                Auditing: Journal of Practice & Theory

 

            Reviewer of papers in:

                        Journal of Accounting and Public Policy

                        European Accounting Review

                        Asian Pacific Journal of Accounting & Economics

                        Auditing: The Journal of Practice and Theory

                        Managerial Auditing Journal

                        International Journal of Accounting