Education:

Ph.D. , University of Hawaii at Manoa - 2016 (Business Administration (Accounting))

M.S., University of Hawaii at Manoa - 2011 (Accountancy)

Areas of Expertise:

Areas of Expertise:
* Audit Quality
* Corporate Governance
* Financial Accounting
* International Business Topics

Books and Publications

Xie, F, Guo, Y., Daniel, S and Liu, Y. The dynamic relation between board gender diversity and firm performance: The moderating role of shareholder activism, has been accepted for publication in Review of Quantitative Finance and Accounting (a B-journal in the ABDC list.) (Books and Publications: Article (Peer-reviewed)) 2023

Xie, F; Daniel, S; Guo, Y; and Lee, D. "Is the Global Supply Chain Hard to Reverse? Understanding Manufacturing Strategies of Chinese, Japanese and South Korean Firms" published in Journal of Corporate Accounting and Finance (a B-journal publication), 2022. (Books and Publications: Article (Peer-reviewed)) 2022

Xie, F; Daniel, S. "Analysis of Measures of Audit Failure," published in Journal of Forensic and Investigative Accounting (a B-journal in the ABDC), Volume 13: Issue 2, July-December 2021. (Books and Publications: Article (Peer-reviewed)) 2021

Xie, F; Wang, T; Schochet, S. "Does the Market Value M&A Risk Factor Disclosures? Evidence from the Involvement of Investment Bank Advisors," published at the Journal of Corporate Accounting and Finance (a B-journal in the ABDC list). (Books and Publications: Article (Peer-reviewed)) 2021

Xie, Fujiao. "Audit Market Competition, Auditor Independence and Audit Quality: A Theoretical Model and Policy Implications.", published in Accountancy Business and the Public Interest (a B-journal in the ABDC). (Books and Publications: Article (Peer-reviewed)) 2021

Daniel, S., Xie, F., and Kedia, B. (2019) "U.S. Business Needs for International Expertise by Functional Business Discipline," published in Journal of International Business Education (a B journal in the 2016-2019 ABDC journal list). (Books and Publications: Article (Peer-reviewed)) 2019

Xie, F., Lu, X., "Methods for Full-length cDNA Cloning and Their Application in Veterinary Drug Research". Chinese J. of Veterinary Medicine, 2006, 40 (5): 39 -43. (Books and Publications: Article (Peer-reviewed)) 2006

Xu, F., Yang, Y., Xie, F., Liu, Z., Qiu, D., Yang, X., "Effect of the Activator Protein from Magnaporthegrisea on Plant Growth and Physiological Activities". Acta Agricultural Boreali-Sinica, 2006, 21(5): 1 -5. (Books and Publications: Article (Peer-reviewed)) 2006

Xu, F., Yang, Y., Xie, F., Liu, Z., Qiu, D., Yang, X., "Study on the Differential Expression of Genes in Rice Induced by Activator Protein". Biotechnology Bulletin, 2006, (4): 82 - 85. (Books and Publications: Article (Peer-reviewed)) 2006

Ge, B., Lu, X., Jiang, H., Fang, J., Mo, J., Xie, F., "Antiviral Effect of Volatile Oil from Mosla Chinensis Maxim on NDV in vitro". Journal of Traditional Chinese Veterinary Medicine, 2005, (2): 3 - 5. (Books and Publications: Article (Peer-reviewed)) 2005

Tian, Y., Lu, X., Yi, K., Xie, F., Xu, L., Huang, C., "The Ability of Scavenging Radical by Chemiluminescence for the Extraction from Tomato". Life Science Instruments, 2003, (6): 15 - 16. (Books and Publications: Article (Peer-reviewed)) 2003

Awards, Honors and Fellowships

PwC Grant in Designing New Accounting Data Analytics Course, awarded by PricewaterhouseCoopers (PwC) LLP. (Grants and Fellowships) 2022

2018-2019 PSC-CUNY Research Award (Tradition B) (Awards and Honors) 2018

Brooklyn College School of Business Award for Research Contribution (Awards and Honors) 2018

J. Michael Cook/Deloitte Foundation Doctoral Consortium Fellow, American Accounting Association. Dallas, June 2014. (Grants and Fellowships) 2014

Research Activities

Lee, D., Daniel, S and Xie, Fujiao. Management control systems and delegation: Evidence from Chinese SMEs in electronics manufacturing. (R). (Under Revision & Resubmission status at Journal of Corporate Accounting and Finance, a B-journal in the ABDC list.) 2023

Xie, Fujiao, Daniel, S., and Zhou, J., "The Effects of Audit Market Competition on Auditor Independence and Audit Quality: a Structural Equation Modeling Approach,"( under the 2nd-round Revision & Resubmission status at the Journal of Accounting, Auditing and Finance, an A-Journal in ABDC list). 2023

Daniel, S; Xie, F.; Kedia, B. "Employer Needs for International Expertise: A Human Capital Perspective", under submission. 2022

Daniel, S; Xie, F.; Kedia, B. "Globalization and Employer Expectations for International Business Skills in the U.S. Financial Services Industry", under the revision & resubmission status by the Accounting Educators' Journal (a B-journal in the ABDC list). 2022

Conferences, Seminars and Symposiums

Xie, F., Guo, Y., and Daniel, S. "Corporate Board Diversity and Performance: Nonlinear Dynamics", presented at the Hawaii Accounting Research Conference. (Conferences, Seminars and Symposiums: Conference Presentation) 2021

Yang, C., Wang, T., Yen, J., Xie, F. An Evaluation of Twitter Customer Service Chatbots. 2021 INFORMS annual meeting, Oct 24, 2021. (Conferences, Seminars and Symposiums: Conference Presentation) 2021

Xie, F., Guo, Y., and Daniel, S. "Corporate Board Diversity and Performance: Nonlinear Dynamics", presented at the 2020 American Accounting Association annual meeting in August 2020. (Conferences, Seminars and Symposiums: Conference Presentation) 2020

"U.S. Employer Needs for International Expertise in the Financial Services Industry", (with S. Daniel and B. Kedia) was presented at the Academy of International Business Annual Meeting, June 2019. (Conferences, Seminars and Symposiums: Conference Presentation) 2019

"Auditor Independence and Audit Quality: The Moderating Effect of Market Competition", presented at European Accounting Association Annual Meeting, Milan, Italy, May 2018. (Conferences, Seminars and Symposiums: Conference Presentation) 2018

"Does Audit Market Competition Reduce Audit Quality: Evidence from Auditor Independence?", presented at American Accounting Association Annual Meeting, San Diego, August 2017 (Conferences, Seminars and Symposiums: Conference Presentation) 2017

"Competition, Auditor Independence and Audit Quality", presented at American Accounting Association Annual Meeting, New York, August 2016 (Conferences, Seminars and Symposiums: Conference Presentation) 2016

Daniel, S., Kedia, B., Chen, Z and Xie, F. (2016) U.S. Business Needs for International Expertise by Functional Business Discipline. Proceedings of the 58th Annual Meeting of the Academy of International Business. New Orleans, Louisiana, USA (June 27-30, 2016). (Conferences, Seminars and Symposiums: Conference Presentation) 2016

"2014 U.S. Business Needs for Employees with International Expertise.", (with S. Daniel, B. Kedia, and Zhou Chen), presented at Academy of International Business Annual Meeting, Bengaluru, India, 2015 (Conferences, Seminars and Symposiums: Conference Presentation) 2015

"Corporate Social Responsibility (CSR), Fundamental Analysis and Transparency: International Views.", (with T. Wang, H. Lin, and J. Yen), presented at American Accounting Association Annual Meeting, Chicago, August 2015 (Conferences, Seminars and Symposiums: Conference Presentation) 2015

"Does the Market value M&A Risk Factor Disclosures?", (with T. Wang), presented at American Accounting Association Western Region Conference, Salt Lake City, April 2014 (Conferences, Seminars and Symposiums: Conference Presentation) 2014

"Internationalizing the Accounting curriculum: A Survey of U.S. Employers and the Required Skills for Business and Accounting Graduates.", (with S. Daniel, B. Kedia), presented at American Accounting Association Conference on Teaching and Learning in Accounting, Atlanta, August 2014 (Conferences, Seminars and Symposiums: Conference Presentation) 2014

"Cost Tradeoffs in Lean Manufacturing: An Exploratory Study of Attitudes in Japan, China and Korea.", (with S. Daniel, W. Reitsperger), presented at American Accounting Association Annual Meeting, Anaheim, August 2013 (Conferences, Seminars and Symposiums: Conference Presentation) 2013

Professional Leadership

Committee Chair, Accounting Scholarship Committee; (2022-present) (Professional Leadership: Committee Service) 2023

Course Coordinator in ACCT3021; (2019-2023) (Professional Leadership: Committee Service) 2023

Course Coordinator in ACCT3051; (2023-present) (Professional Leadership: Committee Service) 2023

Member, Curriculum Committee in Department of Accounting; (2022-present) (Professional Leadership: Committee Service) 2023

Member, Scholarship Committee at Murray Koppelman School of Business; (2023-present) (Professional Leadership: Committee Service) 2023

Program Director, the 150-hour Accounting program; (2021-present) (Professional Leadership: Committee Service) 2023

Department representative, Faculty Council at Brooklyn College; (2021-2022). (Professional Leadership: Committee Service) 2022

Member, New Faculty Search Committee in Department of Accounting; (2021-2022) (Professional Leadership: Committee Service) 2021

Member, Accounting Department Curriculum Committee; (2020 - June 2021) (Professional Leadership: Committee Service) 2020

Member, Brooklyn College Faculty Council Committee on Honors, Citations & Awards; (2019-2020). (Professional Leadership: Committee Service) 2019

Other Professional Activities

An active Certified Public Accountant (CPA) licensed in New York State (2021-present) 2023

Invited Reviewer, Journal of Forensic Accounting Research. (a B-journal in the ABDC list & a AAA journal) 2023

Invited Reviewer, Journal of Forensic Accounting Research. (a B-journal in the ABDC list & a AAA journal) 2022

Invited Reviewer, Review of Quantitative Finance and Accounting. (a B-journal in the ABDC list) 2022

Invited Reviewer, PLOS ONE (a Q1-journal in the SJR journal ranking). 2021

Invited Reviewer, Journal of Forensic and Investigative Accounting (a B-journal in the ABDC list). 2020

Reviewer, the American Accounting Association Northeast Region Conference 2019

Invited Reviewer, Asian Review of Accounting (a B-journal in the ABDC list). 2018

Reviewer, the Hawaii Accounting Research Conference 2018

Reviewer, the American Accounting Association Annual Meeting 2017

Reviewer, the American Accounting Association Annual Meeting 2016

Invited Reviewer, Asian Review of Accounting (a B-journal in the ABDC list). 2015

Reviewer, the American Accounting Association Annual Meeting 2015

Invited Reviewer, Asian Review of Accounting (a B-journal in the ABDC list). 2014

Reviewer, the American Accounting Association Western Region Conference 2014