Biqin (Lisa) Xie

Color portrait of Biqin (Lisa) Xie

Assistant Professor

Department Accounting
Office Address 374 Business Building
Phone Number 814-865-0572
Email Address bxx5@psu.edu

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Professor Xie’s research includes financial reporting and its real effects, accounting information and risk, and debt contracting. Professor Xie received her PhD degree from University of Southern California.

Expertise

Financial reporting and its real effects, accounting information and risk, and debt contracting

Education

Ph D, Accounting, University of Southern California, 2012

MACC, Accounting, Tulane University, 2006

MS, Accounting, Shanghai University of Finance and Economics, 2005

BS, Chemistry, Fudan University, 1999

Courses Taught

ACCTG 404 – Managerial Acctg (3)
Accounting techniques as planning, control, and motivating devices in business and other organizations; accounting data for decision making and performance evaluation. ACCTG 404 Managerial Accounting (3) This course emphasizes the use of accounting information for internal purposes as opposed to the external disclosure focus of the financial accounting course. The cost covers the vocabulary and mechanics of cost accounting and the design of management accounting systems for planning and controlling operations, and for motivating personnel. The course integrates accounting with ideas from data analysis, decision analysis, finance, microeconomics, and operations management. The themes stressed throughout the course will be the notion that information is costly; the circumstances that necessitate cost allocation, the idea that different costs and different allocation schemes apply for different purposes; and fundamentals of incentive and compensation plans. Among the topics covered are cost behavior, cost-volume analysis, relevant costs, and the use of cost information for decision making. The course will rely on lectures and discussion of case studies.

Selected Publications

Xie B., Dou Y., Ryan S., "The Real Effects of FAS 166/167 on Banks’ Mortgage Approval and Sale Decisions." Journal of Accounting Research, 2018.
Xie B., "Does Fair Value Accounting Exacerbate the Pro-cyclicality of Bank Lending?." Journal of Accounting Research, vol. 54, no. 1, 2016, pp. 235–274.
Ferson W., Nallareddy S., Xie B., "The "Out-of-Sample" Performance of Long-Run Risk Models." Journal of Financial Economics, vol. 107, no. 3, 2013, pp. 537-556, www.sciencedirect.com/science/article/pii/S0304405X12001912.