Xiaolu Xu
Phone: 617.287.7707
Area of Expertise
Audit pricing, Internal control reporting, Financial reporting, Corporate Disclosure, Corporate Social Responsibility
Degrees
PhD in Accounting, Syracuse University, NY
MA in Economics, State University of New York at Binghamton, NY
Degrees
PhD in Accounting, Syracuse University 2013
MA in Economics, Binghamton University 2008
BS in Management, Nanjing Audit University 2005
Professional Publications & Contributions
- Xu, X., Yang, L. L., & Zhang, J. H. (2022). "How do auditors respond to client firms’ technological peer pressure? Evidence from going-concern opinions." Journal of Business Finance & Accounting.
- Du, S., Xu, X., & Yu, K. (2020). “Does corporate social responsibility affect auditor-client contracting? Evidence from auditor selection and audit fees.” Advances in Accounting, 51.
- Burke, Q., Wang, M., & Xu, X. (2020). “How does International Trade Affect U.S. Corporate Investment? Evidence from the Asset Tangibility Channel.” International Review of Economics and Finance, 70, 41-54.
- Albring, S. M., Huang, S. X., Pereira, R., & Xu, X. (2020). “Disclosure and liquidity management: Evidence from Regulation Fair Disclosure.” Journal of Contemporary Accounting and Economics, 16 (3).
- Xu, X., Xiao, W., & Chakraborty, A. (2019). “Further evidence on the association between pension plan accounting and firm value: The impact of SFAS No. 158.” Quarterly Journal of Finance and Accounting, 57 (3-4), 103-144.
- Xu, X. (2019). "The Association Between Fair Value Measures and Banks' Discretionary Accounting Choices." Advances in Accounting, 44, 108-120.
- Xu, X., Albring, S. (2018). "Audit Committee Director-Auditor Interlocking, Audit Pricing, and Industry Specialization." International Journal of Corporate Governance, 9(4), 428-461.
- Albring, S., Xu, X. (2018). "Management Earnings Forecasts, Managerial Incentives, and Risk-Taking." Advances in Accounting, 42, 48-69.
- Albring, S., Elder, R., Xu, X. (2016). “Unexpected Fees and the Prediction of Material Weaknesses in Internal Control Over Financial Reporting." Journal of Accounting, Auditing, and Finance, 33(4) 485-505.
Professional Publications & Contributions
- Xu, X. (2024). Generalist CEOs, management risk and internal control weaknesses. Journal of Business Finance and Accounting, 51 (1-2), 209-239.
- >Xu, X., Yang, L. L., & Zhang, J. H. (2022). How do auditors respond to clients’ technological peer pressure? Evidence from going-concern opinions. Journal of Business Finance and Accounting, 49 (9-10), 1553-1580.
- Du, S., Xu, X., & Yu, K. (2020). Does corporate social responsibility affect auditor-client contracting? Evidence from auditor selection and audit fees. Advances in Accounting, 51, 100499
- Burke, Q., Wang, M., & Xu, X. (2020). How does International Trade Affect U.S. Corporate Investment? Evidence from the Asset Tangibility Channel. International Review of Economics and Finance, 70, 41-54.
- Albring, S. M., Huang, S. X., Pereira, R, & Xu, X. (2020). Disclosure and liquidity management: Evidence from Regulation Fair Disclosure. Journal of Contemporary Accounting and Economics, 16 (3), 100205
- Xu, X., Xiao, W., & Chakraborty, A. (2019). Further evidence on the association between pension plan accounting and firm value: The impact of SFAS No. 158. Quarterly Journal of Finance and Accounting, 57 (3-4), 103-144.
- Xu, X. (2019). The association between fair value measurements and banks’ discretionary accounting choices. Advances in Accounting, 44, 108-120.
- Xu, X., & Albring, S. M. (2018). Audit committee director-auditor interlocking, audit pricing and industry specialization. International Journal of Corporate Governance, 9 (4), 428-461.
- Albring, S. M., & Xu, X. (2018). Management earnings forecasts, managerial incentives, and risk-taking. Advances in Accounting 42, 48-69.
- Albring, S. M., Elder, R. J., & Xu, X. (2018). Unexpected fees and the prediction of material weaknesses in internal control over financial reporting. Journal of Accounting, Auditing and Finance 33 (4), 485-505.
- Albring, S. M., Huang, S. X., Pereira, R., & Xu, X. (2013). The effects of accounting restatements on firm growth. Journal of Accounting and Public Policy 32 (5), 357-376.
Additional Information
Research Interests
Financial Accounting-Accounting Restatements, Earnings Management, Fair Value Measurements, Voluntary disclosure,
Auditing-Internal Control Weaknesses, Audit Fees, Audit Committees, Going-Concern Opinions
Courses Taught
- BUSADM711 (PhD course): Accounting for Finance II
- MBAAF611 (MSA/MBA course): Intermediate Accounting
- MBAAF610 (MBA course): Accounting for Managers
- AF311: Intermediate Accounting II
- AF210: Financial Accounting
Awards and Honors
- 2020 UMASS Boston College of Management Robert W. D’Alelio Dean’s Excellence in Research Award
- 2011 AAA/Deloitte Foundation/J. Michael Cook Doctoral Consortium Fellow
- 2008-2012 Syracuse University School of Management Summer Fellowship
- 2008-2012 Syracuse University Graduate Assistantship
Media Appearances
Orange Accounting News, Whitman School of Management, Syracuse University, Winter 2012-2013, p.9
Professional Affiliations
American Accounting Association
European Accounting Association
Additional Information
Editorial Boards
Associate Editor, Advances in Accounting, January 2025-present
Editorial Advisory Board Member, Asian Review of Accounting, 2022-present
Grants, Awards and Honors
2024-2025 UMB OER No/Cost Low/Cost Material Faculty Incentive Grant
2023 Emerald Literati Awards Outstanding Reviewer
2020 UMASS Boston College of Management Robert W. D’Alelio Dean’s Excellence in Research Award
2011 AAA/Deloitte Foundation/J. Michael Cook Doctoral Consortium Fellow
2008-2013 Syracuse University School of Management Summer Fellowship
2008-2013 Syracuse University Graduate Assistantship
Area of Expertise
Audit pricing, Internal control reporting, Financial reporting, Corporate Disclosure, Corporate Social Responsibility
Degrees
PhD in Accounting, Syracuse University, NY
MA in Economics, State University of New York at Binghamton, NY
Degrees
PhD in Accounting, Syracuse University 2013
MA in Economics, Binghamton University 2008
BS in Management, Nanjing Audit University 2005
Professional Publications & Contributions
- Xu, X., Yang, L. L., & Zhang, J. H. (2022). "How do auditors respond to client firms’ technological peer pressure? Evidence from going-concern opinions." Journal of Business Finance & Accounting.
- Du, S., Xu, X., & Yu, K. (2020). “Does corporate social responsibility affect auditor-client contracting? Evidence from auditor selection and audit fees.” Advances in Accounting, 51.
- Burke, Q., Wang, M., & Xu, X. (2020). “How does International Trade Affect U.S. Corporate Investment? Evidence from the Asset Tangibility Channel.” International Review of Economics and Finance, 70, 41-54.
- Albring, S. M., Huang, S. X., Pereira, R., & Xu, X. (2020). “Disclosure and liquidity management: Evidence from Regulation Fair Disclosure.” Journal of Contemporary Accounting and Economics, 16 (3).
- Xu, X., Xiao, W., & Chakraborty, A. (2019). “Further evidence on the association between pension plan accounting and firm value: The impact of SFAS No. 158.” Quarterly Journal of Finance and Accounting, 57 (3-4), 103-144.
- Xu, X. (2019). "The Association Between Fair Value Measures and Banks' Discretionary Accounting Choices." Advances in Accounting, 44, 108-120.
- Xu, X., Albring, S. (2018). "Audit Committee Director-Auditor Interlocking, Audit Pricing, and Industry Specialization." International Journal of Corporate Governance, 9(4), 428-461.
- Albring, S., Xu, X. (2018). "Management Earnings Forecasts, Managerial Incentives, and Risk-Taking." Advances in Accounting, 42, 48-69.
- Albring, S., Elder, R., Xu, X. (2016). “Unexpected Fees and the Prediction of Material Weaknesses in Internal Control Over Financial Reporting." Journal of Accounting, Auditing, and Finance, 33(4) 485-505.
Professional Publications & Contributions
- Xu, X. (2024). Generalist CEOs, management risk and internal control weaknesses. Journal of Business Finance and Accounting, 51 (1-2), 209-239.
- >Xu, X., Yang, L. L., & Zhang, J. H. (2022). How do auditors respond to clients’ technological peer pressure? Evidence from going-concern opinions. Journal of Business Finance and Accounting, 49 (9-10), 1553-1580.
- Du, S., Xu, X., & Yu, K. (2020). Does corporate social responsibility affect auditor-client contracting? Evidence from auditor selection and audit fees. Advances in Accounting, 51, 100499
- Burke, Q., Wang, M., & Xu, X. (2020). How does International Trade Affect U.S. Corporate Investment? Evidence from the Asset Tangibility Channel. International Review of Economics and Finance, 70, 41-54.
- Albring, S. M., Huang, S. X., Pereira, R, & Xu, X. (2020). Disclosure and liquidity management: Evidence from Regulation Fair Disclosure. Journal of Contemporary Accounting and Economics, 16 (3), 100205
- Xu, X., Xiao, W., & Chakraborty, A. (2019). Further evidence on the association between pension plan accounting and firm value: The impact of SFAS No. 158. Quarterly Journal of Finance and Accounting, 57 (3-4), 103-144.
- Xu, X. (2019). The association between fair value measurements and banks’ discretionary accounting choices. Advances in Accounting, 44, 108-120.
- Xu, X., & Albring, S. M. (2018). Audit committee director-auditor interlocking, audit pricing and industry specialization. International Journal of Corporate Governance, 9 (4), 428-461.
- Albring, S. M., & Xu, X. (2018). Management earnings forecasts, managerial incentives, and risk-taking. Advances in Accounting 42, 48-69.
- Albring, S. M., Elder, R. J., & Xu, X. (2018). Unexpected fees and the prediction of material weaknesses in internal control over financial reporting. Journal of Accounting, Auditing and Finance 33 (4), 485-505.
- Albring, S. M., Huang, S. X., Pereira, R., & Xu, X. (2013). The effects of accounting restatements on firm growth. Journal of Accounting and Public Policy 32 (5), 357-376.
Additional Information
Research Interests
Financial Accounting-Accounting Restatements, Earnings Management, Fair Value Measurements, Voluntary disclosure,
Auditing-Internal Control Weaknesses, Audit Fees, Audit Committees, Going-Concern Opinions
Courses Taught
- BUSADM711 (PhD course): Accounting for Finance II
- MBAAF611 (MSA/MBA course): Intermediate Accounting
- MBAAF610 (MBA course): Accounting for Managers
- AF311: Intermediate Accounting II
- AF210: Financial Accounting
Awards and Honors
- 2020 UMASS Boston College of Management Robert W. D’Alelio Dean’s Excellence in Research Award
- 2011 AAA/Deloitte Foundation/J. Michael Cook Doctoral Consortium Fellow
- 2008-2012 Syracuse University School of Management Summer Fellowship
- 2008-2012 Syracuse University Graduate Assistantship
Media Appearances
Orange Accounting News, Whitman School of Management, Syracuse University, Winter 2012-2013, p.9
Professional Affiliations
American Accounting Association
European Accounting Association
Additional Information
Editorial Boards
Associate Editor, Advances in Accounting, January 2025-present
Editorial Advisory Board Member, Asian Review of Accounting, 2022-present
Grants, Awards and Honors
2024-2025 UMB OER No/Cost Low/Cost Material Faculty Incentive Grant
2023 Emerald Literati Awards Outstanding Reviewer
2020 UMASS Boston College of Management Robert W. D’Alelio Dean’s Excellence in Research Award
2011 AAA/Deloitte Foundation/J. Michael Cook Doctoral Consortium Fellow
2008-2013 Syracuse University School of Management Summer Fellowship
2008-2013 Syracuse University Graduate Assistantship