Carson College of Business
Faculty Directory
Carson College Directory
Li Xu
Associate Professor
Accounting
Education
- PhD (Duke University)
- MS (Suffolk University)
- BA (Wuhan University)
Li Xu
Dr. Xu is an associate professor of accounting in the Carson College of Business at the Washington State University Vancouver campus where she teaches intermediate accounting and serves as the Beta Alpha Psi (BAP) advisor. She received her Ph.D. in accounting from Duke University. Dr. Xu’s research focuses on corporate governance, capital market, shareholder litigation and international studies. She has published over 10 academic articles, and her publications have appeared in Journal of Financial and Quantitative Analysis, Review of Financial Studies, Journal of Accounting and Public Policy, Journal of Business, Finance and Accounting, and Journal of International Financial Management and Accounting. She has also written book chapters and articles for newspaper and professional journals. She has served as ad hoc reviewer for several accounting and finance journals such as Journal of Business, Finance and Accounting, Journal of Corporate Finance, Review of Quantitative Finance and Accounting, and Managerial Finance.
Research Interests
accounting and culture
accounting convergence issues
accounting research design
accounting research methodology
accounting standard setting
adverse selection
agency costs
agency theory
asset pricing
audit quality
capital market
corporate governance
disclosure
earnings management
shareholder litigation and international studies
tax avoidance
accounting convergence issues
accounting research design
accounting research methodology
accounting standard setting
adverse selection
agency costs
agency theory
asset pricing
audit quality
capital market
corporate governance
disclosure
earnings management
shareholder litigation and international studies
tax avoidance
Teaching Interests
business modeling with spreadsheets
corporate finance and real estate
cost and managerial accounting
data analytics
data visualization
financial accounting
managerial accounting
managerial and cost accounting
corporate finance and real estate
cost and managerial accounting
data analytics
data visualization
financial accounting
managerial accounting
managerial and cost accounting
Journal Articles
- Li Xu, Simon Yu Kit Fung, Lili Sun, KK Raman Clawback Adoptions and Management Earnings Forecasts European Accounting Review, 2023
- Qingyuan Li, Ed Maydew, Richard Willis, Li Xu Taxes, Director Independence, and Firm Value: Evidence from Board Reforms Worldwide Review of Accounting Studies, 2022
- Li Xu, Qingyuan Li, Richard Willis, Edward Maydew The Association between Political Uncertainty and Corporate Tax Avoidance: Empirical Evidence from National Elections , 2022
- Chen Lin, Qingyuan Li, Li Xu Political Investment Cycle of State Owned Enterprises Review of Financial Studies, 2020
- Li Xu, Qingyuan Li, Feng Chen Universal Demand Laws and the Monitoring Device Role of Accounting Conservatism Journal of Business Finance and Accounting, 2020
- Jared Moore, Li Xu Book-Tax Differences and Costs of Private Debt Advances in Accounting, 2018
- Qingyuan Li, Si Li, Li Xu National elections and tail risk: International evidence Journal of Banking & Finance, 2018
- Qingyuan Li, Li Xu Asset Specificity and Conditional Accounting Conservatism Journal of Business Finance and Accounting, 2018
- Dina Mahdy, Partha Mohapatra, Li Xu Auditing and internal controls for offshored accounting processes: A research agenda International Journal of Accounting & Information Management, 2015
- Simon Fung, K. Raman, Lili Sun, Li Xu Insider Sales and the Effectiveness of Clawback Adoptions in Mitigating Fraud Risk The Journal of Accounting and Public Policy, 2015
- Saiying Deng, Richard Willis, Li Xu Shareholder Litigation and Bank Loan Contracting Journal of Financial & Quantitative Analysis, 2014
- Candice Deal, Salma Ibrahim, George Kalchev, Li Xu Earnings Components Manipulation and Shareholder Litigation Advances in Quantitative Analysis of Finance and Accounting, 2013
- Partha Mohapatra, Velina Popva, Li Xu Training Auditors in Strategic Systems Auditing Using Online Computerized Systems: Can Prior Schema Affect Their Knowledge Acquisition? International Journal of Critical Accounting, 2013
- Alex Tang, Li Xu Internal control material weakness, analysts' accuracy and bias, and brokerage reputation Review of Quantitative Finance and Accounting, 2012
- Alex Tang, Li Xu Institutional Investing Activities Before and After Sell-Side Analyst Coverage Initiation and Termination-Evidence from the U.S. Market Advances in Investment Analysis and Portfolio Management. New Series, 2011
- Alex Tang, Li Xu An examination of early electors, late electors and non-electors in the banking industry Review of Accounting and Finance, 2011
- Salma Ibrahim, Li Xu, Genese Rogers Real and accrual-based earnings management and its legal consequences: Evidence from seasoned equity offerings Accounting Research Journal, 2011
- Alex Tang, Li Xu Institutional Ownership and Internal Control Material Weakness Quarterly Journal of Finance and Accounting, 2011
- Royce Burnett, Li Xu, Samantha Kennedy Student Self Efficacy in Intermediate Accounting: A Tool to Improve Performance and Address Accounting Change The Accounting Educators' Journal, 2010
- Yi Yao, Li Xu, Zhiyuan Liu Taking away the voting powers from controlling shareholders: Evidence from the Chinese securities market Journal of International Financial Management and Accounting, 2010
- Van Nguyen, Li Xu The impact of dual class structure on earnings management activities Journal of Business Finance and Accounting, 2010
Books/Book Chapters
- Book Chapter Alex Tang, Li Xu Handbook of Financial Econometrics and Statistics
Presentations
- Li Xu Universal Demand Laws and the Monitoring Device Role of Accounting Conservatism
- Feng Chen, Qingyuan Li, Li Xu Universal Demand Laws and the Monitoring Device Role of Accounting Conservatism
- Li Xu Bad News Withholding around National Elections
- Li Xu, Li Qingyuan, Richard H. Willis Asset Specificity and Management Forecasts
- Li Xu Shareholder Litigation and Bank Loan Contracting
- Li Xu, Li Qingyuan, Richard H. Willis Asset Specificity and Accounting Conservatism
- Li Xu, Lili Sun, K. K. Raman Clawback and Financial Fraud
- Li Xu Earnings Components Manipulation and Shareholder Litigation
- Li Xu Internal Control Material Weakness, Analysts' Accuracy and Bias, and Brokerage Reputation
- Li Xu SFAS No. 159: An Examination of Early Electors, Late Electors and Non-Electors in the Banking Industry
- Li Xu Taking Away Taking Away the Voting Powers from Controlling Shareholders
- Li Xu The Application of SAS 70 on offshore outsourcing
- Li Xu The Application of SAS 70 on offshore outsourcing
- Li Xu Earnings Components Manipulation and Shareholder Litigation
- Li Xu Earnings Management and Dual Class Structure
- Li Xu Earnings Management and Dual Class Structure
- Li Xu Taking Away Taking Away the Voting Powers from Controlling Shareholders
- Li Xu Taking Away Taking Away the Voting Powers from Controlling Shareholders
- Li Xu Taking Away the Voting Powers from Controlling Shareholders: Evidence from the Chinese Securities Market
- Li Xu Internal Control Material Weakness, Analysts’ Accuracy and Bias, and Brokerage Reputation