QU, XIAOHUI-Institute for Financial & Accounting Studies

【Ph.D.】

1．Graduate University：Xiamen University

School(Department)：Department of Accounting

2．Specialized Field：Accounting

3．Admission Date：September 1986

Graduate Date：July 1989

4．Degree：Ph.D. in Economics

【Masters】 TA Master Course Program

1．Graduate University：Xiamen University

School(Department)：Department of Accounting

2. Specialized Field：Accounting

3. Admission Date：September 1984

Complete Date：January 1986

4．Degree：NA

【Undergraduate】

1．Graduate University：Jilin University of Finance and Economics

School(Department)：Department of Accounting and Statistics

2. Specialized Field：Accounting

3. Admission Date：October 1978

Graduate Date：July 1982

4. Degree：Bachelor in Economics

l September 2010 to present, Institute for Financial and Accounting Studies, Xiamen University; Professor emeritus

l September 2010 to November 2015, Institute for Financial and Accounting Studies, Xiamen University; Professor & Dean

l January 2008 to present, Contemporary Accounting Review （CSSCI）, Xiamen University; Editor in Chief

l January 2006 to December 2016. Department of Accounting, School of Management, Xiamen University; Minjiang (Chair) Professor

l January 2000 to November 2015, Center for Accounting Studies, Xiamen University; Director

l June 1996 to present, Department of Accounting, Xiamen University; Doctorial Supervisor

l November 1995 to January 2001, Graduate School of Xiamen University, Deputy Dean

l December 1993 to present, Department of Accounting, Xiamen University; Professor

l August 1992 to November 2015, Department of Accounting and Institute for Financial and Accounting Studies, Xiamen University; Master Supervisor

l December 1991 to November 1993, Department of Accounting, Xiamen University; Associate Professor

l August 1989 to November 1991, Department of Accounting, Xiamen University; Lecture

l August 1982 to August 1986, Jilin University of Finance and Economics; TA

l April 1974 to September 1978, Light Industry Bureau, Yitong, Jilin; Secretary

Capital market based accounting research, Accounting standards and the international convergence, Accounting education

Theory and Practice for International Accounting

Papers Published on Periodical（Since 2008）

Scholarly Articles (in Int’l Refereed Journals)

1. QU, Xiaohui, ZHANG, Guohua, 2015, "Value-Relevance of Earnings and Book Value over the Institutional Transition in China: The Suitability of Fair Value Accounting in this Emerging Market, " International Journal of Accounting, 50（2）June:195-223.

2. QU, Xiaohui, ZHANG, Guohua, 2015, "Response to the Discussant Comments on the ’Value-Relevance of Earnings and Book Value Over the Institutional Transition inChina: The Suitability of Fair Value Accounting in this Emerging Market’, " International Journal of Accounting, 50: 229–236.

3. QU, Xiaohui, ZHANG, Guohua, 2010, "Measuring the Convergence of National Accounting Standards with International Financial Reporting Standards: The Application of Fuzzy Clustering Analysis," International Journal of Accounting, 45(3):334-355.

4. QU, Xiaohui, GAO, Fang, 2008, "The International Harmonization Progress of China Accounting Standards: A Review of Quantitative Research," Frontiers of Business Research in China.2008(4): 483-496.

Scholarly Articles (in National Journals)

1. LU, Yu & QU, Xiaohui.. Earnings Management Motivations of Goodwill Impairment: The Empirical Evidence from Chinese A- Share Market. Journal of Shanxi University of Finance and Economics, 2016, 38（7）：87-99

2. QU, Xiaohui & BI, Chao. 2016. Accounting Information and the Behavior of Analysts’ Information Interpretation. Accounting Research, （4）：19-26

3. QU, Xiaohui, LU, Yu, WANG, Jian, "Goodwill Impairments and Analysts’ Earnings Forecasts：From the Perspective of Earnings Management, " Journal of Shanxi University of Finance and Economics, 2016,38（4）, 101-113.

4. WANG, Jian, QU, Xiaohui,2015, "Related-party Transactions, External Governance and Earnings Persistence: Empirical Evidences from Listed A-Share Firms" Securities Market Herald, 2015 (9),49-55.

5. HUANG, Linhua，QU, Xiaohui, ZHANG, Ruili, "Value Relevance of Fair Value Accounting Information: Empirical Evidence from the Available-for-Sale Financial Assets in China's A-Share Stock Market, " Journal of Xiamen University(Arts & Social Sciences), 2015(1),99-109

6. QU, Xiaohui, ZHANG, Ruili, "The Predictive Ability of Fair Value: Empirical Evidence from Trading Financial Instruments in Chinese A-Share Markets," Contemporary Accounting Review, 2015(1), 39-53.

7. WANG, Jian, QU, XiaoHui, " Related-party Transaction，Capital Structure and Earnings Management: Evidence from A-share Listed Companies inChina, "Journal of Shanxi University of Finance and Economics,2014(12)120-133.

8. HUANG, Linhua, QU, Xiaohui, "The Value Relevance of Analysts Recommendation, Investor Sentiment and Fair Value Recognition: Evidence from Financial Assets Available for Sale of Listed Firms in China, "Accounting Research, 2014（7）, 18-26.

9. ZHANG, Ruili, QU, Xiaohui, ZHANG, Guohua, "On the Motivations and Determinants of the Selection of Investment Property Measurement Mode: Empirical Evidence from China’s A-Share Market" Contemporary Finance & Economics,2014（7）, 115-129.

10. LIU, Wenjun, QU, Xiaohui, "Are Banks Ｒeally Able to Detect Earnings Management? Empirical Evidence Based on the Bank Loan Contracts, Journal of Accounting and Economics," 2014(4):33-45.

11. CHEN,Min,QU,Xiaohui,"Institutional Reform, Financial Private Information and Capital Market Pricing Efficiency ," China Management Studies, 2014, 9（3）,1-24

12. ZHANG, Guohua, QU, Xiaohui, "The Fair Value Application in China: From Four Industries’ Evidences," Friends of Accounting, 2014（3）, 25-36.

13. CHEN, Min, QU, Xiaohui, "A Systematic Test of the Effects of International Convergence of Accounting Standards on Accounting Information Quality, Contemporary Accounting Review, 2014(1) Vol.7（1）:1-27.

14. QU, Xiaohui, HUANG, Linhua, "Investor Sentiment, Assets Securitization and Fair Value Information Content: Empirical Evidence from PE Firm IPO Approval Notices on Chinese A－Share Stock Market, " Accounting Research, 2013（9）：14-21

15. LI, Li, QU, Xiaohui, XIAO, Hong, "Capitalization of R＆D Expenditures: Real Signal Transmission or Earnings Management? " Journal of Audit & Economics, 2013(1):60-69.

16. WAN, Peng, QU, Xiaohui, 2012, "Chairman Personal Characteristics, Agency Costs and Voluntary Disclosure of Operating Revenue Plan: Evidence form Stock Market inChina," Accounting Research, 2012(7), 15-23.

17. LI, Li, QU, Xiaohui, XIAO, Hong, 2012, "Motivation and Influence Factors of the Choice of Accounting for R&D Expenditures: Evidence from Hi-tech Industry," Taxation and Economics, 2012(5):1-8.

18. XIAO, Hong, QU, Xiaohui, 2012, "The Implementation Consequences & Motivation of R&D Accounting Standard Converged with IFRS: Option Model Analysis and Verification ", Friends of Accounting, 2012(33):13-18.

19. XIAO, Hong, QU, Xiaohui, 2012,“The Catering Behavior of R&D Investment: Rational Catering Channel and Equity Financing Channel?-Empirical Evidence from Chinese Listed Company,“ Accounting Research, 2012(2): 42-49.

20. WAN, Peng, QU, Xiaohui, 2012, "Government Control, Revenue Manipulation and the Realization Level of Operating Revenue Plan: Evidence from Stock Market inChina," Contemporary Accounting & Economics, 2012(2): 109-120.

21. QU, Xiaohui, DING, Tingxuan, XIAO, Hong, 2011, "Theory Development of Accounting Recognition and Measurement after the Convergence - Summary on 2011 Academic Workshop of Fundamental Accounting Theory Committee under Accounting Society ofChina," Accounting Research, 2011(5): 92-94.

22. GAO, Lifang, QU, Xiaohui, 2011, "Theory to Explain the Implementation of Accounting Standards: Integration and Construction," Contemporary Finance & Economics, 2011(4): 102-109.

23. GAO, Lifang, QU, Xiaohui, ZHANG, Duolei, 2011, "Corporate Social Responsibility Report and Accounting Information Quality: Empirical Study Based on Listed Companies in Shenzhen Stock Market," Financial Essays, 2011(3): 99-105.

24. QU, Xiaohui, WAN, Peng, Stock Market Reaction to the Voluntary Disclosure of Revenue Plan, Contemporary Accounting Review, 2011, 4(1),43-57.

25. QU, Xiaohui, GAO, Lifang, 2010, "The Effect of Firm Performance on the Implementation of Accounting Standards," Journal of Shanxi Finance and Economics University, 2010(11): 110-116.

26. QU, Xiaohui, WANG, Qinggang, 2010, "Fair Presentation in Financial Statements: Definition, Standards and Realization," Journal of Xiamen University(Arts & Social Sciences), 2010(6):35-42.

27. QU, Xiaohui, 2010, "Involvement of Insurance Funds in the Retirement Community Industry Investment: A Healthy, Sustainable and Win-win Investment Philosophy," Financial Times, November 8, 2010:5(Theory Frontier).

28. QU, Xiaohui, QIU, Yuehua, 2010, "Methods for Measuring Conservatism Abroad and Their Application inChina," Journal of Guangdong University of Business Studies. 2010(10): 39-44.

29. QU, Xiaohui, XIAO, Hong, DING, Yunjie, 2009, "Do Listed Companies Use Deferred Income Tax Assets Recognization for Earnings Management? - Based on Evidence Comparison between Listed Companies in EU andChinaafter IFRS convergence," Contemporary Accounting Review. 2009(2): 32-50.

30. QU, Xiaohui, 2009, "Viewpoint on Accounting Convergence and Divergence," Journal of Shanghai Lixin University of Commerce. 2009(3):3-8.

31. QU, Xiaohui, 2009, "On Some Problems of the Basic Theory in Accounting Reform," Communication of Finance and Accounting. 2009(1): 6-9.

32.QU, Xiaohui, XIAO, Hong, 2010, "Reflection on the Fair Value and the Prospect of Improvements on Financial Statement Presentation-Summary on 2010 Academic Workshop of Accounting Basic theory Committee under Chinese Accounting Association and the 9th International Symposium on Accounting and Finance," Accounting Research, 2010(5): 90-94.

33. QIU, Yuehua, QU, Xiaohui, 2009, "Discretionary Accruals and Earnings Conservatism: Evidence fromChina’s Stock Market," Contemporary Finance & Economics. 2009(9): 105-109.

34. XIAO, Hong, QU, Xiaohui, XIAO, Jingyi, 2009, "Corporate Asset Exchange: the Changes of Financial Performance Characteristics and the Implementation Effect of Measurement Attribute Criterion," Accounting Research, 2009(5): 38-45.

35. QIU, Yuehua, QU, Xiaohui, 2009, "Earnings Conservatism or Earnings Management? Evidence fromChina's Stock Market,"China Accounting Review, 2009(4):371-382.

36. ZHANG, Guohua, QU, Xiaohui, 2009, "The Innovation Approach to Measuring International Convergence of Accounting Standards:A Trial of Fuzzy Cluster Analysis," Nankai Business Review, 2009(1): 102-109.

37. YANG, Yu, QU, Xiaohui, 2008, "Extent of the CAS Convergence with IFRS:Empirical Test on the Standards in Asset Measurement," China Accounting Review. 2008(4):369-384.

38. QU, Xiaohui, FU, Yuanlve, QIU, Yuehua, 2008, "Summary of Development of the Valuation Theory and Problems facing - 7th International Symposium on Accounting and Finance Valuation: Frontiers and Challenges," China Accounting Review. 2008(1): 119-124.

39. QU, Xiaohui, 2008, "On the Legal Liability of Financial reports of listed companies, "Audit & Economy Research. 2008(1): 110-110.

Conference Papers

1. Zhang, Guohua & Xiaohui Qu. The paper titled "Fair Value Measurement, Value Relevance and Economic Development: the Adoption Evidence of China's Listed Firms" has been accepted to present on the American Accounting Association 2016 Annual Meeting. August 6-10, 2016, New York,USA.

2. Zhang Guohua & Xiaohui Qu. The paper titled "Fair Value Measurement, Value Relevance and Economic Development: the Adoption Evidence of China's Listed Firms" has been accepted to present on the congress 39^th "European Accounting Association Annual Congress", Maastricht, the Netherlands, 11-13th May 2016.

3. Qu, Xiaohui & Chao Bi, Accounting Information and the Role of Analysts, The 14th International Symposium on Empirical Accounting Research inChina. Beijing, 2015.12.18-20.

4. Takada, Toshifumi & Xiaohui Qu. Frontier of Accounting Education: Launching International Graduate School of Accounting Policy, the Research Forum at the Twenty-Seventh Asian-Pacific Conference on International Accounting Issues, Gold Coast,Australia, November 1-4, 2015.

5. Xiao, Hong, Xiaohui Qu, & Mingfang Xiao. Investor Preference and Market Reaction to Cash Dissidents-evidence fromChina’s Share Stock Market. the First Cairo University International Conference on Accounting (CUICA), at the Marriott Hotel in Cairo,Egypt. September 11-15, 2015.

6. Qu, Xiaohui and Guohua Zhang. How Was Professional Accounting Education in Chinese Higher Education Shaped. 2015 International Conference on Education, Management and Systems Engineering (EMSE2015). Phuket,Thailand. August 23-24, 2015.

7. Qu, Xiaohui and Guohua Zhang. How the Quality of Chinese Accounting Higher Education Is Improved? The Eighth Accounting History International Conference. Ballarat,Australia. August 19-21, 2015.

8. Qu, Xiaohui & Guohua Zhang. Institutional Isomorphism in Professional Accounting Education inChina: from Mass Production to Quality Control. 2014 International Conference on Accounting and Information Technology & 2014 Asia Conference on Accounting and Society & Spring School, Chiayi, Taiwan. February 21st - 23rd, 2014（Accepted & Failed getting Visa）.

9. Xiao, Hong, Xiaohui Qu, & Shaohua Chen, R&D Investment Timing Choice and Its Risk Cognitive Effect：Evidence from Chinese Transitional Economic Circumstance. Twenty-fifth Asian-pacific Conference on International Accounting Issues, Grand Hyatt Bali, Indonesia. Nov. 10-13, 2013.

10. Takada, Toshifumi, Xiaohui Qu, & Soon Suk Yoon. Recent Accounting Education Developments inJapan,ChinaandKorea. Twenty-fifth Asian-pacific Conference on International Accounting Issues, Nov. 10-13. Grand Hyatt Bali,Indonesia. Nov. 10-13, 2013.

11. Qu, Xiaohui & Guohua Zhang. Accounting Education Development inChina: The Perspective of Economic Transition. Twenty-fifth Asian-pacific Conference on International Accounting Issues, Nov. 10-13. Grand Hyatt Bali,Indonesia. Nov. 10-13, 2013.

12. Chen, Min, Xiaohui Qu, & Xuejiao Sun. Economic consequences of the international convergence of accounting standards：the evidence fromChinastock market, 5th East Asian International Symposium on Accounting & Spring School, Seoul,Korea, February 21–22, 2013.

13. Qu, Xiaohui & Guohua Zhang. The Adoption of Fair Value inChinaand Its Economic Consequence, Concurrent session (9.29 China Studies) Aug 8, 4:00-5:30pm. American Accounting Association 2012 Annual Meeting. August 3-8, 2012, Washington D.C.,USA.

14. Qu, Xiaohui & Guohua Zhang. Changes in the value-relevance of earnings and book values over the institutional transition and the suitability of fair value accounting in emerging markets：A case fromChina. Concurrent Session (3.35 Fair Value Accounting) August 6, 4:00-5:30pm. American Accounting Association 2012 Annual Meeting. August 3-8, 2012, Washington D.C.,USA.

15. Chen, Min, Xiaohui Qu, & Xuejiao Sun. Economic Consequences of the Accounting Standards Converged to IFRS：The Implementation Evidence from China Stock Market, Concurrent session (4.40 IFRS-Adopting Effects) Aug 7, 10:30-11:45am. American Accounting Association 2012 Annual Meeting. August 3-8, 2012, Washington D.C.,USA.

16. Qu, Xiaohui. Accounting inChinaand Research Opportunities, East Asian International Symposium on Accounting & Spring School, February 13–15, 2012, Xiamen,China.

17. Chen, Min, Xiaohui Qu, & Xuejiao Sun. Economic Consequences of the Accounting Standards Converged to IFRS：The Implementation Evidence fromChinaStock Market, The 10th International Symposium on Empirical Accounting Research inChina. Dec. 16-18, 2011, Kunming,China.

18. Qu, Xiaohui. IFRS and its Education in China & Xiamen University. Symposium on IFRS and Its Education in East Asia Countries. Oct. 23-29, 2011, Tokyo,Japan.

19. Zhang, Guohua, Kamran Ahmed, Xiaohui Qu, & Xudong Ji. Has the Adoption of Fair Value Increased the Value Relevance of Financial Information? Evidence fromChina’s Capital Markets, JIAR (Journal of International Accounting Research of American Accounting Association) Conference. June 14-16, 2011, Xiamen,China.

20. Qu, Xiaohui. Current Development and Challenges of Accounting Education inChina. The Symposium for Current State and Expecting Challenges of Accounting Education in Asian Countries. December 21, 2010, Tokyo,Japan.

21. Xiao, Hong & Xiaohui Qu. The Catering Effect of Mispricing on R&D Investment: Based on Chinese stock market fluctuations environment. The Twenty-Second Asian-Pacific Conference on International Accounting Issues. November 7-10, 2010, Gold Coast,Australia.

22. Qu, Xiaohui. Accounting Education Accreditation and the Development of Accounting Education in Chinese Universities, Panelist for the panel of Accounting Accord Initiative and the Development of Accounting Education in Chinese, Korean and Japanese Universities. 11th World Congress of Accounting Educators and Researchers (IAAER, International Association for Accounting Education and Research) . November 4-6, 2010,Singapore.

23. Qu, Xiaohui. 985 Programs and Accounting Education in China, Panelist for the Panel of IESs and Accounting Education in Asian Countries, Panel Session on August 4, American Accounting Association 2010 Annual Conference. August 2-5, 2010, San Francisco,USA.

24. Qu, Xiaohui & Guohua Zhang. Effects of the International Convergence of Chinese Accounting Standards: Evidence from Chinese Stock Markets. Accepted by IAAER 2009 Annual Meeting June 10-12, Hosted by the Faculdade de Economia, Administracao e Contabilidate (fea) de Universidate de Sao Paulo(USP),Sao Paulo（Accepted & Failed getting Visa）.

25. Qu, Xiaohui & Yu Yang. An Empirical Study of Standards on Assets Measurement. Accepted by IAAER 2009 Annual Meeting June 10-12, Hosted by the Faculdade de Economia, Administracao e Contabilidate (fea) de Universidate de Sao Paulo(USP),Sao Paulo（Accepted & Failed getting Visa）.

26. Xiao, Hong & Xiaohui Qu. R&D Investment, Debt Financial Constrain and Accruals Management. 2008 International Conference of Production and Operation Management (ICPOM’08)". Dec.8-10, 2008, Xiamen University hosted with the help of Springer-Verlag/Springer Healthcare Communications, Xiamen, China. EI., SITP.

27. Qu, Xiaohui & Guohua Zhang. Measuring the Convergence of National Accounting Standards with International Financial Reporting Standards: The Application of Fuzzy Clustering Analysi. American Accounting Association 2008 Annual Conference. August 4-7, 2008, Anaheim,USA.

28. Qu, Xiaohui & Guohua Zhang. Measuring the Convergence of National Accounting Standards with International Financial Reporting Standards: The Application of Fuzzy Clustering Analysis. The Illinois International Accounting Symposium. June 5-7, 2008, Warsaw,Poland.

Research Grants (under studied)

l Principal Investigator, "Fair Value Information Collection and Index Design," Key Project Grant: RMB300,000, National Social Science Foundation, 13AJY005, 2013-2016

Monographs

l QU, Xiaohui, et al., A Study on the Convergence Effects of CAS with IFRS, Shanghai: Lixin Accounting Publishing House, 2011

l QU, Xiaohui, YANG Yu, et al., On Accounting Internationalization inChina, Beijing: Economy Science Press, 2010

l QU, Xiaohui, Fu, Yuanlue. A Study on Financial and Accounting Problems for Enterprise Group. Beijing：China financial economic publishing house，2007

l QU, Xiaohui, et al. Research on Equity Investment Management. Beijing：China financial economic publishing house，2003

l QU, Xiaohui, et al. Accounting Standards Research: Reference and Reflection. Xiamen：Xiamen University Press,1999

l QU, Xiaohui, et al. Business Environment inChina. Hong Kong：The joint publishing company LTD. (Hong Kong) co., LTD, 1996

l Ge, Jiashu，& QU, Xiaohui. Accounting for Changing Prices. Beijing：Beijing Institute of Economic Publishing House,1991

l QU, Xiaohui. A Study on Accounting for Changing Prices. Beijing：China financial economic publishing house,1991

Working Papers

Conference Papers (Since 2008)

3. Qu, Xiaohui & Chao Bi, Accounting Information and the Role of Analysts, The 14th International Symposium on Empirical Accounting Research inChina. Beijing, 2015.12.18-20.

7. Qu, Xiaohui and Guohua Zhang. How the Quality of Chinese Accounting Higher Education Is Improved? The Eighth Accounting History International Conference. Ballarat,Australia. August 19-21, 2015.

14. Qu, Xiaohui & Guohua Zhang. Changes in the value-relevance of earnings and book values over the institutional transition and the suitability of fair value accounting in emerging markets：A case fromChina . Concurrent Session (3.35 Fair Value Accounting) August 6, 4:00-5:30pm. American Accounting Association 2012 Annual Meeting. August 3-8, 2012, Washington D.C.,USA.

16. Qu, Xiaohui. Accounting in China and Research Opportunities, East Asian International Symposium on Accounting & Spring School, February 13–15, 2012, Xiamen, China.

18. Qu, Xiaohui. IFRS and its Education in China & Xiamen University. Symposium on IFRS and Its Education in East Asia Countries. Oct. 23-29, 2011, Tokyo,Japan.

Research Awards

2016 Best Doctorial Dissertation Supervising from Fujian Province

2015 Third Prize of Seventh Higher Scientific Research Award for outstanding achievements（Humanities and Social Sciences）Monograph of Economics, The Ministry of Education

2014 Third Prize of Accounting Best Paper Award, The Ministry of Finance and Accounting Society ofChina

2013 Second Prize of Academic Financial and Accounting Papers of National Business, Academic Committee,ChinaForeign Trade and Economic Accounting Association

2013 First Prize of Social Science Research of Fujian Province

2012 Teaching Prize of Bank ofChina, Xiamen University

2012 Nomination Book for Fourth Outstanding publication Award,ChinaPublishers Association

2007, 2008, 2011 China’s Outstanding Social Scientist, Report ofChinaAlumni Website, University Journal and 21st Century Talents News Paper

2011 Third Prize of Social Science Research of Fujian Province

2010 Third Prize of Doctorial Dissertation Supervising from Fujian Province

2009 Second Prize of Social Science Research of Fujian Province

2009 Third Prize of Social Science Research of Fujian Province

2008 Second Prize of Accounting, Reform and Opening inChinaby Ministry of Finance