UMass Boston

Audit pricing, Internal control reporting, Financial reporting, Corporate Disclosure, Corporate Social Responsibility

PhD in Accounting, Syracuse University 2013

MA in Economics, Binghamton University 2008

BS in Management, Nanjing Audit University 2005

1. Xu, X. (2024). Generalist CEOs, management risk and internal control weaknesses. Journal of Business Finance and Accounting, 51 (1-2), 209-239.
2. >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.
3. 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
4. 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.
5. 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
6. 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.
7. Xu, X. (2019). The association between fair value measurements and banks’ discretionary accounting choices. Advances in Accounting, 44, 108-120.
8. 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.
9. Albring, S. M., & Xu, X. (2018). Management earnings forecasts, managerial incentives, and risk-taking. Advances in Accounting 42, 48-69.
10. 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.
11. 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.

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