UMass Boston

PhD in Accounting, Syracuse University, NY

MA in Economics, State University of New York at Binghamton, NY

• 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.

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