Selected Publications

  • Lan Guo, Theresa Libby, Xiaotao Liu, and Yu Tian. Vertical Pay Dispersion, Peer Observability and Misreporting. Contemporary Accounting Research (Forthcoming).
  • Xiaotao Liu, Xiaoxia Liu, and Colin D. Reid. 2019. Stakeholder Orientations and Cost Management. Contemporary Accounting Research 36(1): 486–512.
  • Yun Fan and Xiaotao Liu. 2017. Misclassifying Core Expenses as Special Items: Cost of Goods Sold or Selling, General, and Administrative Expenses? Contemporary Accounting Research 34(1): 400–426.
  • 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.
  • 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.

Selected Presentations

  • 2019 MAS Research and Case Conference
  • 2018 Beijing University, Renmin University, Nanjing University, MAS Research and Case Conference, EAA Annual Conference
  • 2017 Northeastern University, AAA Annual Meeting
  • 2016 Bentley University, AAA Annual Meeting, EAA Annual Conference
  • 2015 University of South Carolina, VU University Amsterdam, EAA Annual Conference
  • 2014 Contemporary Accounting Research Conference, MAS Research and Case Conference

Education

  • Ph.D. in Accounting, University of South Carolina
  • Master of Philosophy, City University of Hong Kong, China
  • Bachelor of Business Administration in Finance, Peking University, China

Research & Teaching Interests

His primary areas of research interest include earnings management, management accounting and corporate governance.

Industry & Academic Experience

Visiting Financial Economist – Securities Exchange Commission, Washington, DC 2019-present

Associate Professor – Accounting Group, Northeastern University, Boston, MA 2014-present

Assistant Professor – Accounting Group, Northeastern University, Boston, MA 2008-2014

Services to the Profession

Professor Liu serves as an Ad-Hoc reviewer for the Contemporary Accounting Research, Accounting Horizons and Journal of Accounting and Public Policy. He also serves as the American Accounting Association (AAA) Northeast Section Coordinator for the Financial Reporting and Accounting track.

Awards & Recognition

  • U.S. Securities & Exchange Commission Academic Fellowship 2019.
  • Robert and Denise DiCenso Professorship 2017-2022.
  • Harold A. Mock Professor, 2015-2017.
  • DMSB Ronald Copeland Best Paper Awards, 2013.
  • DMSB Strategic Summer Research Awards Recipient, Northeastern University, 2012, 2016.
  • Social Sciences and Humanities Research Council (SSHRC) Research Grant, Canada, 2011-2013.