Visiting Scholar, Office of Risk Assessment

Xiaotao Liu

Visiting Scholar, Office of Risk Assessment (DERA)

Education Summary

  • ​Ph.D. Accounting, University of South Carolina
  • M.Phil. Accounting, City University of Hong Kong
  • B.A. Management, Beijing University

Fields of Interest

  • Earnings quality
  • Corporate governance
  • Managerial Accounting

  • Visiting Scholar
    Division of Economic and Risk Analysis
    U.S. Securities and Exchange Commission
    2019-present
  • Associate Professor of Accounting (with tenure)
    Northeastern University
    2014-present
  • Assistant Professor of Accounting
    Northeastern University
    2008-2014

  • ​​Xiaotao Liu, Xiaoxia Liu, and Colin Reid. 2018. Stakeholder Orientation and Cost Stickiness. Contemporary Accounting Research.
  • Lan Guo, Theresa Libby, and Xiaotao Liu. 2017. The Effects of Vertical Pay Dispersion: Experimental Evidence in a Budget Setting. Contemporary Accounting Research 34 (1): 555-576.
  • Yun Fan and Xiaotao Liu. 2017. Reclassifying Core Expenses as Special Items: Cost of Goods Sold or Selling, General, and Administrative Expenses? Contemporary Accounting Research 34 (1): 400-426.
  • Xiaotao Liu, Arnold Wright and Yi-Jing Wu. 2015. The Effect of Internal Control Strength and Coordinating Versus Monitoring Controls on Managers' Misreporting Behaviors.Journal of Business Ethics 129 (2): 295–310.
  • Mark Cecchini, Scott Jackson and Xiaotao Liu. 2012. Do Initial Public Offering Firms Manage Accruals? Evidence from Individual Accounts. Review of Accounting Studies 17 (1): 22-40.
  • Scott Jackson and Xiaotao Liu. 2010. The Allowance for Uncollectible Accounts, Conservatism, and Earnings Management." Journal of Accounting Research 48 (3): 565-601.
  • Scott Jackson, Xiaotao Liu, and Mark Cecchini. 2009. Economic Consequences of Firms' Depreciation Method Choice: Evidence from Capital Investments. Journal of Accounting and Economics 48 (1): 54-68.

  • Paper presentation, 2018, MAS Research and Case Conference
  • Paper presentation, 2018, EAA Annual Conference
  • Paper presentation, 2017, AAA Annual Meeting
  • Paper presentation, 2016, AAA Annual Meeting
  • Paper presentation, 2016, EAA Annual Conference
  • Paper presentation, 2014, Contemporary Accounting Research Conference

Last Reviewed or Updated: June 28, 2024