Staff Profile

Dr Erwei (David) Xiang is a Senior Lecturer in Accounting at NUBS.

David’s research interests include capital markets research, sustainability and social responsibility accounting, corporate finance, corporate governance, R&D investment & innovation, and interdisciplinary research. 

His publications have appeared in journals, such as Journal of Economic Behaviour & Organization, Energy Economics, International Review of Financial Analysis, Finance Research Letters, Business Strategy and the Environment, International Review of Economics and Finance, International Journal of Human Resource Management, International Journal of Hospitality Management, Global Finance Journal, Journal of Cleaner Production, Corporate Social Responsibility & Environmental Management, Journal of Contemporary Accounting & Economics, International Journal of Managerial Finance, Journal of Accounting in Emerging Economies, Science, Technology and Society, and《经济研究》.  

David has supervised PhD students from enrolment to completion and is happy to supervise PGR students or discuss interests in research degrees. 

ACC3001 – Financial Accounting

ACC4056 – Corporate Governance and Ethics

NBS8006 – Accounting for Analysts

NBS8566 – Topics in Accounting

• Articles

  • Li Q, Wang S, He Z, Li H, Xiang E. Does stock market index adjustment affect environmental information disclosure? Evidence from China. International Review of Financial Analysis 2023, 87, 102628.
  • Chen H, Fang X, Xiang E, Ji X, An M. Do online media and investor attention affect corporate environmental information disclosure？Evidence from Chinese listed companies. International Review of Economics and Finance 2023, 86, 1022-1040.
  • Muhammad K, Djajadikerta H, Mat Roni S, Xiang E, Butt P. Board gender diversity and corporate social responsibility in an international setting. Journal of Accounting in Emerging Economies 2023, 13(2), 240-275.
  • Li H, Xiang E. Rising to the challenge: Top executives with R&D background, risk-taking, and corporate innovation. Science, Technology and Society 2022, 27(2), 233-255.
  • Shakri I, Yong J, Xiang E. Does compliance with corporate governance increase profitability? Evidence from an emerging economy: Pakistan. Global Finance Journal 2022, 53, 100716.
  • Li Y, Chen R, Xiang E. Corporate social responsibility, green financial system guidelines, and cost of debt financing: Evidence from pollution-intensive industries in China. Corporate Social Responsibility and Environmental Management 2022, 29(3), 593-608.
  • Li Q, Ruan W, Shi H, Xiang E, Zhang F. Corporate environmental information disclosure and bank financing: Moderating effect of formal and informal institutions. Business Strategy and the Environment 2022, 31(7), 2931-2946.
  • Chen H, An M, Wang Q, Ruan W, Xiang E. Military executives and corporate environmental information disclosure: Evidence from China. Journal of Cleaner Production 2021, 278, 123404.
  • Wang Z, Cai S, Liang H, Wang N, Xiang E. Intellectual capital and firm performance: The mediating role of innovation speed and quality. International Journal of Human Resource Management 2021, 32(6), 1222-1250.
  • Shakri I, Yong J, Xiang E. Impact of COVID-19 on cryptocurrencies: Evidence on information transmission through economic and financial market sentiments. Applied Finance Letters 2021, 10, 103-113.
  • Li Y, Li X, Xiang E, Djajadikerta H. Financial distress, internal control and earnings management: Evidence from China. Journal of Contemporary Accounting and Economics 2020, 16(3), 100210.
  • Xiang E, Cullen G, Gasbarro D, Ruan W. Does R&D expenditure volatility affect stock return?. Journal of Contemporary Accounting and Economics 2020, 16(3), 100211.
  • Li Q, Ruan W, Sun T, Xiang E. Corporate governance and corporate environmental investments: Evidence from China. Energy & Environment 2020, 31(6), 923-942.
  • Li Q, Li T, Chen H, Xiang E, Ruan W. Executives’ excess compensation, legitimacy, and environmental information disclosure in Chinese heavily polluting companies: The moderating role of media pressure. Corporate Social Responsibility and Environmental Management 2019, 26(1), 248-256.
  • Ogilvie M, Ng D, Xiang E, Ryan M, Yong J. Using traditional rituals in hospitality to gain value: A study on the impact of Feng Shui. International Journal of Hospitality Management 2018, 72, 1-9.
  • Ruan W, Xiang E, Ma S. Lending to private firms: evidence from China on the role of firm openness and bribery. The Chinese Economy 2018, 51(1), 1-19.
  • Li Y, Nie W, Xiang E, Djajadikerta H. Can banks identify firms' real earnings management? Evidence from China. Finance Research Letters 2018, 25, 23-29.
  • Tian X, Ruan W, Xiang E. Open for innovation or bribery to secure bank finance in an emerging economy: A model and some evidence. Journal of Economic Behavior & Organization 2017, 142, 226-240.
  • Wang Y, Xiang E, Cheung A, Ruan W, Hu W. International oil price uncertainty and corporate investment: Evidence from China's emerging and transition economy. Energy Economics 2017, 61, 330-339.
  • Ruan W, Cullen G, Ma S, Xiang E. Ownership control and debt maturity structure: Evidence from China. International Journal of Managerial Finance 2014, 10(3), 385-403.
  • Xiang E, Tian G, Yang F, Liu Z. Do mutual funds have information advantage? Evidence from seasoned equity offerings in China. International Review of Financial Analysis 2014, 31(1), 70-79.

• Digital or Visual Media

  • Xiang,E. Social responsibility a safety net when banks hit crises. Monash University: 360info, 2023.
  • Xiang, E. How rising interest rates are affecting UK businesses. The Conversation, 2023.
  • Xiang E. How changing banks’ corporate social responsibility reporting could prevent future financial failures. The Conversation, 2023.