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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
- Accounting BS
- Accounting Online BS
- Accounting MS
- General Business Administration BS
- General Business Administration Online BS
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.
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.)
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.
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
- Hongkang Xu (2024).
Regulatory fragmentation and internal control weaknesses
Journal of Accounting and Public Policy, 44, 107191. - Mai Dao, Duong Nguyen, Hongkang Xu (2023).
Financial Restatements and the Demand for Trade Credit
Journal of Accounting, Auditing & Finance - Hongkang Xu, Mai Dao, Hua Sun (2023).
Accounting Firms' Employee Satisfaction and Audit Fees
Accounting and Business Research, 53(7), 821-852. - Mai Dao, Hongkang Xu, Trung Pham (2022).
Auditors' Responses to Classification Shifting: Evidence from US Firms
Accounting Horizons, 36(1), 25-48. - 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 academic journals, including the Journal of Accounting and Public Policy, European Accounting Review, Journal of Accounting, Auditing and Finance, Accounting Horizons, Accounting and Business Research, and Journal of Accounting Literature. He presently holds positions on the Editorial Advisory Board for the Managerial Auditing Journal and the Journal of Forensic Accounting Research. Additionally, Hongkang is an ad hoc referee for a range of academic journals, such as the Journal of Corporate Finance, Journal of Business Ethics, European Accounting Review, British Accounting Review, Accounting Horizons, and Journal of Accounting Literature.
Within academia, he plays an active role on dissertation committees for PhD students and contributes significantly to the Master of Science in Accounting program. His rich professional background includes positions at accounting firms in both the US and Asia prior to his transition into academia.