Hongkang Xu

Assistant Professor

Accounting & Finance

508-999-9187

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Charlton College of Business 327

Education

2016University of Texas at San AntonioPhD, Business Administration (Accounting)
2010George Washington UniversityMaster of Accountancy

Teaching

  • Advanced Financial Accounting
  • Intermediate Accounting I and II
  • Accounting Information System
  • Financial Accounting Principle
  • Managerial Accounting Principle

Teaching

Courses

Accounting concepts and procedures, studied through the analysis, classification, recording, and summarizing of business transactions. Financial statements are introduced and shown to be a source of essential information for management and others outside of the business. Ethical issues in financial reporting are considered.

Accounting concepts and procedures, studied through the analysis, classification, recording, and summarizing of business transactions. Financial statements are introduced and shown to be a source of essential information for management and others outside of the business. Ethical issues in financial reporting are considered.

Accounting concepts and procedures, studied through the analysis, classification, recording, and summarizing of business transactions. Financial statements are introduced and shown to be a source of essential information for management and others outside of the business. Ethical issues in financial reporting are considered.

Accounting concepts and procedures, studied through the analysis, classification, recording, and summarizing of business transactions. Financial statements are introduced and shown to be a source of essential information for management and others outside of the business. Ethical issues in financial reporting are considered.

Teaching

Online and Continuing Education Courses

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.

Research

Research Activities

  • 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

Hongkang Xu, Mai Dao, Jia Wu, Hua Sun (TBA).
Political Corruption and Annual Report Readability: Evidence from the United States
Accounting and Business Research

Hongkang Xu, Mai Dao, Alex Petkevich (2019).
Political Corruption and Auditor Behavior: Evidence From U.S. Firms
European Accounting Review, 28(3), 513-540.

Sharad C Asthana, KK Raman, Hongkang Xu (2015).
US-listed foreign companies' choice of a US-based versus home country-based Big N principal auditor and the effect on audit fees and earnings quality
Accounting Horizons, 29(3), 631-666.

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