Xiumin Martin，美国圣路易斯华盛顿大学副教授，会计系系主任，研究兴趣为公司金融、会计。过去十年间在Journal of Finance、Journal of Financial Economics、Journal of Financial and Quantitative Analysis、The Accounting Review、Journal of Accounting and Economics、Journal of Accounting Research等金融、财务和会计顶尖期刊发表近20篇，是杰出的公司金融、公司财务和会计领域青年海外华人代表。
Associate Professor of Accounting
Olin Business School
Washington University in Saint Louis
EDUCATION AND CERTIFICATION
The University of Missouri—Columbia, Columbia, MO
Ph.D. in Financial Accounting, 2007
Supervisors: Professors Jere Francis and Inder Khurana.
Nanjing University, Nanjing, P.R. China
Bachelor in Regional Economics, 1995
Certified Public Accountant, P.R. China, 2007.
Olin Business School, Washington University
Associate Professor with tenure (area Academic chair), April 2014–present
Associate Professor without tenure, July 2013–April 2014
Assistant Professor, July 2007–June 2013
Introductory financial accounting to undergraduate students, 2007–present
Doctoral seminar in accounting research II, 2011
Deloitte Touche Tohmastsu, Shanghai, China
Auditor, July 1998–June 2001
Audited several international companies including BASF, PPG Industries
Articles Published in Refereed Journals
Donovan, J., Frankel, R., and Martin, X. “Accounting Conservatism and Ultimate Recovery Rate”, 2014. Conditionally accepted at The Accounting Review.
Chen, T., Martin, X., Mashruwala, C., and Mashruwala, S. “The Value and Credit Relevance of Multiemployer Pension Plan Obligations.” Conditionally accepted at The Accounting Review.
Martin, X., and Roychowdhury, S. “Do Financial Market Developments Influence Accounting Practices? Credit Default Swaps and Borrowers’ Reporting Conservatism”. Forthcoming Journal of Accounting and Economics.
Donovan, J., Frankel, R., Lee, J., Martin, X., and Seo, H. “Issues Raised by Studying DeFond and Zhang: What should Audit Researchers Do?”. Forthcoming Journal of Accounting and Economics.
Roychowdhury, S., and Martin, X. “Understanding Discretion in Conservatism: An Alternative Viewpoint,” Journal of Accounting and Economics 56 (2-3), 2013: 134-146.
Chen, C., Martin, X., and Wang, X. “Insider Trading, Litigation Concerns, and Auditor Going-Concern Opinions,” leading article in The Accounting Review 88 (2), 2013: 365-393.
Gormley, T., Martin, X., and Kim, B. “Do Firms Adjust Their Timely Loss Recognition in Response to Changes in the Banking Industry?” Journal of Accounting Research 50 (1), 2012: 159-196.
Bhat, G., Frankel, R., and Martin, X. “Panacea, Pandora’s Box, or Placebo: Feedback in Bank Holdings of Mortgage-Backed Securities and Fair Value Accounting,” Journal of Accounting and Economics 52 (2-3), 2011: 153-173.
Chen, T., and Martin, X. “Do Bank-Affiliated Analysts Benefit from Lending Relationships?” Journal of Accounting Research 49 (3), 2011: 633-675.
Francis, J., Khurana, I., Martin, X., and Pereira, R. “The Relative Importance of Firm Incentives versus Country Factors in the Demand for Assurance Services by Private Entities,” Contemporary Accounting Research 28 (2), 2011: 487-516.
Brockman, P., Martin, X., and Unlu, E. “Executive Compensation and the Maturity Structure of Corporate Debt,” Journal of Finance 65 (3), 2010: 1123-1161.
Francis, R., and Martin, X. “Acquisition Profitability and Timely Loss Recognition,” Journal of Accounting and Economics 49 (1-2), 2010: 161-178.
Brockman, P., Khurana, I., and Martin, X. “Voluntary Disclosure around Share Repurchases,” Journal of Financial Economics 89 (1), 2008: 175-191.
Khurana, I., Martin, X., and Pereira, R. “Financial Development and the Cash Flow Sensitivity of Cash,” Journal of Financial and Quantitative Analysis 41 (4), 2006: 787-808.
Khurana, I., Pereira, R., and Martin, X. “Firm Growth and Disclosure: an Empirical Analysis,” Journal of Financial and Quantitative Analysis 41 (2), 2006: 357-380.
Brockman, P., Puckett, A., and Martin, X. “Voluntary Disclosures and the Exercise of CEO Stock Options,” Journal of Corporate Finance 16 (1), 2010: 120-136.
Haggard, S., Martin, X., and Pereira, R. “Does Voluntary Disclosure Improve Stock Price Informativeness?” Financial Management 37 (4), 2008: 747-768.
Khurana, I., Martin, X., and Pereira, R. “Cross Listing and Firm Growth,” Review of Finance 12 (2), 2008: 293-322.
Francis, J., Khurana, I., Martin, X., and Pereira, P. “The Role of Firm-Specific Incentives and Country Factors in Explaining Voluntary IAS Adoptions: Evidence from Private Firms,” European Accounting Review 17 (2), 2008: 331-360.
Working Papers Under Review
Martin, X., and Shalev, R. “Stock Price Informativeness and Acquisition Profitability”. Under the second round of review at the Management Science.
Billett, M., Chen, C., Martin, X., and Wang, X. “Internal Information Asymmetry, Internal Capital Markets, and Firm Value”, 2014. Under the first round of review at the Review of Financial Studies.
Martin, X., Wang, C., and Xin, X. “Security Analyst Reputation and Accounting Restatements”. Under revision for the second round of review at the Journal of Accounting and Economics.
Ma, T., and Martin, X. “The Real Effect of Customer Accounting Quality-Trade Credit and Supplier Cash Holdings”, 2014. Under the first round of review at the Management Science.
Frankel, R., Lee, J., and Martin, X. “Factors Associated with Bank Deregistration Following the 2012 JOBS Act”, 2013.
Frankel, R., Kim, B., Ma, T., and Martin, X. “Bank Monitoring and Accounting Recognition:
The Case of Aging-Report Requirements”, 2011.
Chen, T., Levy, H., Martin, X., and Shalev, R. “Buying Products from Whom You Know”. Just finished and ready for submission.
Works in Progress
Martin, X., Rabier, M., and Zur, E. “Dodging Repatriation Tax – Evidence from the M&A Market.”
Chen, C., Martin, X., Roychowdhury, S., and Wang, X. “Internal Information Asymmetry and Financial Disclosures.”
Chen, Q., Martin, X., and Wang, C. “Did Going Public Solve Chinese Bank Problems?”
Ad hoc reviewer for:
Journal of Finance
Journal of Accounting and Economics
Journal of Accounting Research
The Accounting Review
Journal of Financial and Quantitative Analysis
Contemporary Accounting Research
Review of Accounting Studies
Journal of Corporate Finance
Auditing: A Journal of Practice & Theory
Journal of Accounting Auditing and Finance
AAA Annual Meeting
AAA FARS Mid-Year Meeting
AAA FARS committee member for 2013
Financial Reporting Section liaison, AAA annual conference 2013
PAPERS ACCEPTED AT CONFERENCES
American Accounting Association ?Annual Meeting (2005, 2006, 2007, 2014)
Financial Management Association?Annual Meeting (2005)
Journal of Accounting and Economics Conference (2008, 2010)
Nick Dopuch Annual Conference (2008, 2011)
Financial Research Association annual conference (2013)
Financial Intermediation Research Society annual conference (2014)
CAPANA annual conference (2014)
CICF annual conference (2014)
University of Southern California (2009)
University of Science and Technology in Hong Kong (2009)
Singapore Nanyang Technology University (2009)
University of Chicago (2011)
Chinese University of Hong Kong (2011)
University of Texas at Dallas (2009, 2011)
University of Iowa (2011)
London Business School (2012)
University of Houston (2012)
Pennsylvania State University (2012)
Georgetown University (2013)
Arizona State University (2013)
New York University (2013)
Columbia University (2013)
University of Texas in Dallas (2013)
University of Maryland (2013)
Penn state University (December 2013)
UCLA (January 2014)
University of Rochester (April 2014)
INVITED CONFERENCE PARTICIPATION
Journal of Accounting Research Conference (2010)
Journal of Accounting and Economics Conference (2008, 2009)
2014 Chicago Booth-UNC Global Issues in Accounting Conference
HONORS AND AWARDS
Outstanding Graduate Teaching Assistant Award, 2007
Outstanding Graduate Research Assistant Award, 2006
Outstanding Graduate Research Assistant Award, 2005
Kenneth Dimmitry Fellowship, 2006