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Before her work towards her doctorate degree Professor Martin worked at Deloitte and Touche Tohmatsu in Shanghai as an Auditor. She is an editor at The Accounting Review, and associate editor at Management Science. Area of ExpertiseAccounting, Corporate Governance, Financial Reporting, Corporate Governance, Corporate GovernanceEducationPh D 2007, The University of Missouri - ColumbiaMS 2003, Hong Kong Baptist UniversityBA 1995, Nanjing UniversityAcademic/Professional ActivitiesEditor, Journal EditorEditor, Journal Editor, The Accounting ReviewAwards/HonorsOutstanding Teaching Assistant Scholarship, University of Missouri, Columbia, 2006American Accounting Association Doctoral Consortium , American Accounting Association, 2005Kenneth Dimmitry Fellowship, 2005Outstanding Research Assistant Scholarship, University of Missouri, Columbia, 2005Outstanding Research Assistant Scholarship , University of Missouri, Columbia, 2004Hong Kong Society of Accountants Postgraduate Scholarship , Hong Kong Society of Accountants , 2002Hong Kong Society of Accountants Postgraduate Scholarship , Hong Kong Society of Accountants , 2001People's Education Scholarship , Nanjing University, 1993People's Education Scholarship, Nanjing University, 1992Ying Song Scholarship, Nanjing University, 1992Research InterestsFinancial accounting: voluntary disclosure, accounting information in assets valuationChen, D., Ma, Y, Martin, X., and Michaely, R. “On the Fast Track: Information Acquisition Costs and Information Production”. Accepted at Journal of Financial Economics.Kaplan, Z., Martin, X., and Xie, Y. “Truncating Optimism”. Accepted at Journal of Accounting Research.Bushman, R., Pacelli, J., Martin, X., and Gao, J. “The Influence of Loan Officers on Debt Contract Design and Performance.” Accepted at WFA 2017, Drexel University Corporate Governance conference 2017, and Chicago Financial Intermediation Conference 2017. Accepted at Journal of Accounting and Economics.Chen, T., Levy, H., Martin, X., and Shalev, R. “Buying Products from Whom You Know”. Forthcoming Review of Accounting Studies.Frankel, R., Kim, B., Ma, T., and Martin, X. “Bank Monitoring and Accounting Recognition: The Case of Aging-Report Requirements”. Forthcoming Contemporary Accounting Research.Jiang, F., Lee, J., Martin, X., and Zhou, G. “Manager Sentiment and Stock Returns”. Journal of Financial Economics 132(1), 2019, 126-149.Chen, C., Martin, X., Roychowdhury, S., Wang, X., and Billett, M. “Clarity Begins at Home: Internal Information Asymmetry and External Communication Quality”. The Accounting Review 93(1), 2018: 71-101.Martin, X., and Shalev, R. “Target Firm-Specific Information and Acquisition Efficiency”.Management Science 63(3), 2017: 672-690.Personal InterestsXiumin enjoys reading biographies, listening to classic and contemporary music, and home interior design.Selected Publications"Manager Sentiment and Stock Returns", Journal of Financial Economics, Issue 1, 126-149, with Fuwei Jiang, Joshua Lee, Guofu Zhou, 2019"Pandora's Box or Placebo: Feedback in Bank Holdings of Mortgage-Backed Securities and Fair Value Accounting", Issue 52, 153, with Gauri Bhat, Richard Frankel, 2011"Voluntary disclosures around actual share repurchases", Journal of Financial Economics, 175-191, with P Brockman, I Khurana, 2008"Financial Development and the Cash Flow Sensitivity of Cash", Journal of Financial and Quantitative Analysis, with I Khurana, R Pereira, 2006"Firm Growth and Voluntary Disclosure: An Empirical Analysis", Journal of Financial and Quantitative Analysis, with I Khurana, R Pereira , 2006"Accounting Conservatism and Ultimate Recovery Rate", The Accounting Review, Issue 6, 2267-2303, with Richard Frankel, John Donovan, 2015"Issues Raised by Studying DeFond and Zhang: What should audit researchers do?", Journal of Accounting and Economics, Issue 2-3, 327-338, with Richard Frankel, John Donovan, Josh Lee, Hojun Seo, 2014"Uncle Sam’s Stimulus and Crypto Boom", with Jeremy Bertomeu, Xin (Sheryl) Zhang"Avoiding Peer Information and Its Effects on Charity Crowdfunding: a Field Experiment with Instrumental Variables Design", Management Science, with Tat Chan, Zengwei Wang, Li Liao"Do Firms Adjust Their Timely Loss Recognition in Response to Changes in the Banking Industry?", Journal of Accounting Research, Issue 1, 159-196, with Todd Gormley, Bong Kim, 2012 Contact Xiumin Martin [email protected] PageCurriculum Vitae Apply Now Visit Us Request Info One Brookings Drive, St. Louis, MO 63130-4899 [email protected] 314-935-7301 News & Media Events Faculty Directory WashU Center for Career Engagement Washington University home Olin Links Sitemap Privacy Policies Title IX Accessibility ©2024 Washington University in St. Louis