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Bryant Campus in Fall Xiaochuan Zheng Bryant AIC Bryant Campus Bryant Students and AIC

Xiaochuan Zheng

Xiao received his PhD from Drexel University. His research activities focus on the role of financial reporting in capital markets, corporate governance and financial reporting quality. B.S. Renmin University of China; M.S. Graduate School of People’s Bank of China; M.S. University of Mississippi; Ph.D. Drexel University

Degrees Awarded

Ph D, Drexel University

MS, University of Mississippi

MS, The Graduate School of People's Bank of China

BS, Renmin University of China

Ph D, Drexel University

MS, University of Mississippi

MS, The Graduate School of People's Bank of China

BS, Renmin University of China

Selected Publications

Bline, D.,Perreault, S.,Zheng, X., An exploratory examination of order effects on CPA exam passage timeliness, Journal of Accounting Education , 2016.

Bline, D.,Perreault, S.,Zheng, X., Do Accounting Faculty Characteristics Impact CPA Exam Performance? An Investigation of Nearly 700,000 Examinations , Issues in Accounting Education, 2016.

Cullinan, C.,Du, H.,Zheng, X., Size Variables in Audit Fee Models: An Examination of the Effects of Alternative Mathematical Transformations, Auditing: a journal of practice & theory, 2016.

Precourt, E.,Cullinan, C.,Zheng, X., Portfolio Liquidity and Share Turnover of Closed-end Mutual Funds, Journal of Accounting and Finance.

Bline, D.,Zheng, X., Does an Accounting Internship Impact CPA Exam Performance? , Journal of the Academy of Business Education, 2023.

Chandar, N.,Zheng, X., Lead Independent Director: Impact on Firm Performance and Financial Misstatements, Journal of Accounting and Finance, 2023.

Bline, D.,Zheng, X., MBA, MSA and MST: Do they make a difference on CPA exam performance?, Advances in Accounting Education, 2023.

Bline, D.,Perreault, S.,Zheng, X., Do College Course Grades Impact CPA Exam Performance?, Advances in Accounting Education, 2022.

Roohani, S.,Zheng, X., Using Ten Teaching Modules and Recently Publicized Data-Breach Cases to Integrate Cybersecurity into Upper-Level Accounting Courses, Advances in Accounting Education , 2019.

Bline, D.,Zheng, X., Business Communication Courses: Do They Make a Difference in Writing Skills?, Journal of the Academy of Business Education, 2019.

Bline, D.,Gainor, M.,Zheng, X., The Effect of Active Learning Activities on Knowledge Acquisition and Knowledge Application, Journal of the Academy of Business Education, 2018.

Cullinan, C.,Zheng, X., Accounting Outsourcing and Audit Lag, Managerial Auditing Journal, 2017.

Cullinan, C.,Zheng, X.,Precourt, E., Is There a Relationship Between the Liquidity of Closed-End Funds’ Portfolios, Fund Ownership by Smaller Investors and the Liquidity of the Funds’ Shares?, Research in Finance, 2016.

Cullinan, C.,Zheng, X., Outsourcing accounting information systems: Evidence from closed-end mutual fund families, International Journal of Accounting Information Systems, 2015.

Zheng, X.,Cullinan, C., Valuation scepticism, liquidity benefits and closed-end fund premiums/discounts: evidence from fair value disclosures, Accounting & Finance, 2014.

Gainor, M.,Bline, D.,Zheng, X., Teaching internal control through active learning, Journal of Accounting Education , 2014.

Du , H.,Vasarhelyi, M.,Zheng, X., XBRL Mandate: Thousands of Filing Errors and So What? , Journal of Information Systems, 2013.

Roohani, S.,Zheng, X., Determinants of the Deficiency of XBRL Mandatory Filings, International Research Journal of Applied Finance, 2013.

Zheng, X.,Cullinan, C., Asset Liquidity and Mutual Fund Management Fees: Evidence from Closed-End Mutual Funds, Accounting and Finance Research, 2012.

Du, H.,Zheng, X.,Cullinan, C., Barriers to entry to the big firm audit market: Evidence from market reaction to switches to second Tier audit firms in the post-sox period, Research in Accounting Regulation, 2012.

Chandar, N.,Chang, H.,Zheng, X., Overlapping Memberships on Audit and Compensation Committees: Effect on Board Governance and Earnings Quality, Review of Accounting and Finance, 2012.

Roush, P. B.,Zheng, X.,Cullinan, C., CEO/Chair duality in the Sarbanes-Oxley era: Board independence versus unity of command. , Research on Professional Responsibility and Ethics in Accounting, 2012.

Song, s.,Zheng, X., Roles between growth and flexibility options in the investment decisions of multinational firms: Implications for corporate governance, International Journal of Management, 2011.

Ablanedo, j.,gao, h.,Alidaee, B.,Wang, H.,Zheng, X., Efficiency of Chinese Ports: A Financial Ratio Based Data Envelopment Analysis Approach, Expert Systems- The Journal of Knowledge Engineering, 2010.

Zheng, X.,Cullinan, C., Compensation/audit committee overlap and the design of compensation systems, International Journal of Disclosure and governance, 2009.

Bline, D.,Perreault, S.,Zheng, X., An exploratory examination of order effects on CPA exam passage timeliness, Journal of Accounting Education , 2016.

Bline, D.,Perreault, S.,Zheng, X., Do Accounting Faculty Characteristics Impact CPA Exam Performance? An Investigation of Nearly 700,000 Examinations , Issues in Accounting Education, 2016.

Cullinan, C.,Du, H.,Zheng, X., Size Variables in Audit Fee Models: An Examination of the Effects of Alternative Mathematical Transformations, Auditing: a journal of practice & theory, 2016.

Precourt, E.,Cullinan, C.,Zheng, X., Portfolio Liquidity and Share Turnover of Closed-end Mutual Funds, Journal of Accounting and Finance.

Bline, D.,Zheng, X., Does an Accounting Internship Impact CPA Exam Performance? , Journal of the Academy of Business Education, 2023.

Chandar, N.,Zheng, X., Lead Independent Director: Impact on Firm Performance and Financial Misstatements, Journal of Accounting and Finance, 2023.

Bline, D.,Zheng, X., MBA, MSA and MST: Do they make a difference on CPA exam performance?, Advances in Accounting Education, 2023.

Bline, D.,Perreault, S.,Zheng, X., Do College Course Grades Impact CPA Exam Performance?, Advances in Accounting Education, 2022.

Roohani, S.,Zheng, X., Using Ten Teaching Modules and Recently Publicized Data-Breach Cases to Integrate Cybersecurity into Upper-Level Accounting Courses, Advances in Accounting Education , 2019.

Bline, D.,Zheng, X., Business Communication Courses: Do They Make a Difference in Writing Skills?, Journal of the Academy of Business Education, 2019.

Bline, D.,Gainor, M.,Zheng, X., The Effect of Active Learning Activities on Knowledge Acquisition and Knowledge Application, Journal of the Academy of Business Education, 2018.

Cullinan, C.,Zheng, X., Accounting Outsourcing and Audit Lag, Managerial Auditing Journal, 2017.

Cullinan, C.,Zheng, X.,Precourt, E., Is There a Relationship Between the Liquidity of Closed-End Funds’ Portfolios, Fund Ownership by Smaller Investors and the Liquidity of the Funds’ Shares?, Research in Finance, 2016.

Cullinan, C.,Zheng, X., Outsourcing accounting information systems: Evidence from closed-end mutual fund families, International Journal of Accounting Information Systems, 2015.

Zheng, X.,Cullinan, C., Valuation scepticism, liquidity benefits and closed-end fund premiums/discounts: evidence from fair value disclosures, Accounting & Finance, 2014.

Gainor, M.,Bline, D.,Zheng, X., Teaching internal control through active learning, Journal of Accounting Education , 2014.

Du , H.,Vasarhelyi, M.,Zheng, X., XBRL Mandate: Thousands of Filing Errors and So What? , Journal of Information Systems, 2013.

Roohani, S.,Zheng, X., Determinants of the Deficiency of XBRL Mandatory Filings, International Research Journal of Applied Finance, 2013.

Zheng, X.,Cullinan, C., Asset Liquidity and Mutual Fund Management Fees: Evidence from Closed-End Mutual Funds, Accounting and Finance Research, 2012.

Du, H.,Zheng, X.,Cullinan, C., Barriers to entry to the big firm audit market: Evidence from market reaction to switches to second Tier audit firms in the post-sox period, Research in Accounting Regulation, 2012.

Chandar, N.,Chang, H.,Zheng, X., Overlapping Memberships on Audit and Compensation Committees: Effect on Board Governance and Earnings Quality, Review of Accounting and Finance, 2012.

Roush, P. B.,Zheng, X.,Cullinan, C., CEO/Chair duality in the Sarbanes-Oxley era: Board independence versus unity of command. , Research on Professional Responsibility and Ethics in Accounting, 2012.

Song, s.,Zheng, X., Roles between growth and flexibility options in the investment decisions of multinational firms: Implications for corporate governance, International Journal of Management, 2011.

Ablanedo, j.,gao, h.,Alidaee, B.,Wang, H.,Zheng, X., Efficiency of Chinese Ports: A Financial Ratio Based Data Envelopment Analysis Approach, Expert Systems- The Journal of Knowledge Engineering, 2010.

Zheng, X.,Cullinan, C., Compensation/audit committee overlap and the design of compensation systems, International Journal of Disclosure and governance, 2009.

Awards and Honors

Merit Award, 2025

Outstanding MSA Faculty, 2024

Merit Award, 2023

NASBA Accounting Education Research Grant, 2023

PWC INQuires Grant, 2022

Outstanding MPAc Faculty, 2021

Research Merit Award , 2021

PWC INQuires Grant , 2019

Outstanding MPAc Faculty, 2018

Outstanding Faculty Contributions to Research, 2017

Research Merit Award , 2017

Research Merit Award, 2015

PWC INQuires Grant , 2014

NASBA Accounting Education Research Grant, 2013

Outstanding Author Contribution Award , 2013

Research Merit Award , 2013

Teaching Award, 2007

AAA Doctoral Consortium Fellow, 2005

Phi Kappa Phi, 2003

Honors Fellowship, 2002

Merit Award, 2025

Outstanding MSA Faculty, 2024

Merit Award, 2023

NASBA Accounting Education Research Grant, 2023

PWC INQuires Grant, 2022

Outstanding MPAc Faculty, 2021

Research Merit Award , 2021

PWC INQuires Grant , 2019

Outstanding MPAc Faculty, 2018

Outstanding Faculty Contributions to Research, 2017

Research Merit Award , 2017

Research Merit Award, 2015

PWC INQuires Grant , 2014

NASBA Accounting Education Research Grant, 2013

Outstanding Author Contribution Award , 2013

Research Merit Award , 2013

Teaching Award, 2007

AAA Doctoral Consortium Fellow, 2005

Phi Kappa Phi, 2003

Honors Fellowship, 2002

Teaching Interests
Financial Accounting
Financial Accounting
Research Interests
Financial Reporting Quality, Corporate Governance, Audit Market
Financial Reporting Quality, Corporate Governance, Audit Market
Professional Memberships

American Accounting Association

American Accounting Association