faculty
Hongkang Xu, PhD
Associate Professor
Accounting & Finance
Contact
508-999-9187
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Charlton College of Business 327
Education
| 2016 | University of Texas at San Antonio | PhD in Business Administration (Accounting) |
| 2010 | George Washington University | Master of Accountancy |
Teaching
- Advanced Financial Accounting
- Intermediate Accounting I and II
- Accounting Information System
Teaching
Programs
Programs
Teaching
Courses
Design and implementation of successful accounting systems. Significant attention is devoted to the relationship among components of an accounting system, the use of information for decision-making, and internal control. Ethical issues in providing and using information are considered.
Design and implementation of successful accounting systems. Significant attention is devoted to the relationship among components of an accounting system, the use of information for decision-making, and internal control. Ethical issues in providing and using information are considered.
Design and implementation of successful accounting systems. Significant attention is devoted to the relationship among components of an accounting system, the use of information for decision-making, and internal control. Ethical issues in providing and using information are considered.
Design and implementation of successful accounting systems. Significant attention is devoted to the relationship among components of an accounting system, the use of information for decision-making, and internal control. Ethical issues in providing and using information are considered.
Design and implementation of successful accounting systems. Significant attention is devoted to the relationship among components of an accounting system, the use of information for decision-making, and internal control. Ethical issues in providing and using information are considered.
First of two professional courses that provide a comprehensive treatment of financial reporting topics. Both courses focus on the conceptual, procedural and regulatory issues involved in preparing and understanding corporate financial statements. ACT 511 includes a review of the accounting cycle, accounting theory, classification and presentation requirements for the income statement and balance sheet and a detailed examination of rules and principles pertaining to current assets and fixed assets. (The second course, ACT 512, in this sequence includes a study of liabilities and stockholders' equity.)
First of two professional courses that provide a comprehensive treatment of financial reporting topics. Both courses focus on the conceptual, procedural and regulatory issues involved in preparing and understanding corporate financial statements. ACT 511 includes a review of the accounting cycle, accounting theory, classification and presentation requirements for the income statement and balance sheet and a detailed examination of rules and principles pertaining to current assets and fixed assets. (The second course, ACT 512, in this sequence includes a study of liabilities and stockholders' equity.)
Second of two professional courses provides a comprehensive treatment of financial reporting topics, focusing on the conceptual, procedural and regulatory issues involved in preparing and understanding corporate financial statements. ACT 512 includes a detailed examination of rules and principles pertaining to intangible assets, investments, liabilities, stockholders' equity and statement of cash flows.
Advanced topics in financial accounting. It is structured to make students get familiar with accounting for business combinations, inter-corporate investments, consolidated entities, transfers of assets between members of a corporate group and accounting for international transactions and subsidiaries.
Teaching
Online and Continuing Education Courses
First of two professional courses that provide a comprehensive treatment of financial reporting topics. Both courses focus on the conceptual, procedural and regulatory issues involved in preparing and understanding corporate financial statements. ACT 511 includes a review of the accounting cycle, accounting theory, classification and presentation requirements for the income statement and balance sheet and a detailed examination of rules and principles pertaining to current assets and fixed assets. (The second course, ACT 512, in this sequence includes a study of liabilities and stockholders' equity.)
Advanced topics in financial accounting. It is structured to make students get familiar with accounting for business combinations, inter-corporate investments, consolidated entities, transfers of assets between members of a corporate group and accounting for international transactions and subsidiaries.
Design and implementation of successful accounting systems. Significant attention is devoted to the relationship among components of an accounting system, the use of information for decision-making, and internal control. Ethical issues in providing and using information are considered.
Second of two professional courses provides a comprehensive treatment of financial reporting topics, focusing on the conceptual, procedural and regulatory issues involved in preparing and understanding corporate financial statements. ACT 512 includes a detailed examination of rules and principles pertaining to intangible assets, investments, liabilities, stockholders' equity and statement of cash flows.
Register for this course.
First of two professional courses that provide a comprehensive treatment of financial reporting topics. Both courses focus on the conceptual, procedural and regulatory issues involved in preparing and understanding corporate financial statements. ACT 511 includes a review of the accounting cycle, accounting theory, classification and presentation requirements for the income statement and balance sheet and a detailed examination of rules and principles pertaining to current assets and fixed assets. (The second course, ACT 512, in this sequence includes a study of liabilities and stockholders' equity.)
Register for this course.
Design and implementation of successful accounting systems. Significant attention is devoted to the relationship among components of an accounting system, the use of information for decision-making, and internal control. Ethical issues in providing and using information are considered.
Register for this course.
Research
Research activities
- 2021 Provost Fellows at the University of Massachusetts Dartmouth
- Best Paper Award, American Accounting Association Mid-Atlantic Region 2018 Conference
- Best Paper Award, Northeast Business & Economics Association 2017 Conference
Research
Research interests
- Auditing
- Corporate Governance
- Financial Reporting Quality
- Tax Research
- International Accounting
Select publications
- Rachana Kalelkar, Yuan Shi, Hongkang Xu (2025).
Top Management Team Incentive Dispersion And Management Earnings Forecasts
Journal of Business Finance and Accounting, 52 (2), 963-990. - Hongkang Xu (2024).
Regulatory fragmentation and internal control weaknesses
Journal of Accounting and Public Policy, 44, 107191. - Mai Dao, Trung Pham, Hongkang Xu (2024).
Internal Governance and Internal Control Material Weaknesses
Corporate Governance: An International Review, 32 (3), 474-499. - Mai Dao, Duong Nguyen, Hongkang Xu (2024).
Financial Restatements and the Demand for Trade Credit
Journal of Accounting, Auditing and Finance, 39(3), 830-854. - Hongkang Xu, Mai Dao, Alex Petkevich (2019).
Political Corruption and Auditor Behavior: Evidence From U.S. Firms
European Accounting Review, 28 (3), 513-540.
Hongkang’s research contributions are recognized through his publications in peer-reviewed academic journals, including the Journal of Accounting and Public Policy, Journal of Business Finance & Accounting, European Accounting Review, Journal of Accounting, Auditing & Finance, and Accounting Horizons, among others. He has held visiting positions at both Boston University and the University of Connecticut. Currently, he serves on the Editorial Advisory Boards of the Managerial Auditing Journal and the Journal of Forensic Accounting Research. In addition, he acts as an ad hoc reviewer for a range of journals such as the Journal of Corporate Finance, Journal of Business Ethics, European Accounting Review, and British Accounting Review.
Within academia, Hongkang actively serves on dissertation committees for PhD students and plays a key role in the Master of Science in Accounting program. Before transitioning into academia, he held professional positions at accounting firms in both the United States and Asia, bringing a wealth of practical experience to his teaching and research.