Carson College of Business Faculty Directory

Carson College Directory

Xinghua Gao

Associate Professor


Phone: (509) 335-2222


  • PhD (Wayne State University)
  • MS (Wayne State University)
  • MBA (Wayne State University)

Xinghua Gao

Xinghua Gao is an associate professor of accounting. He teaches courses in accounting information systems and managerial accounting. He is published in academic journals including Contemporary Accounting Research; Review of Accounting Studies; Strategic Management Journal; Auditing: A Journal of Practice & Theory; Journal of Accounting, Auditing & Finance; Journal of Management Accounting Research; and Review of Quantitative Finance and Accounting. He obtained his M.B.A., M.S. in accounting, and Ph.D. in business administration from Wayne State University.

Research Interests

agency costs
corporate governance
corporate social responsibility
financial reporting quality
internal control
risk management

Teaching Interests

cost and managerial accounting
data analytics
financial accounting

Journal Articles

  • Xinghua Gao, Yonghong Jia, Anthony Billings Corporate Social Responsibility and Technological Innovation Journal of Management Accounting Research, 2022
  • Xinghua Gao, Yonghong Jia The Economic Consequences of Financial Misreporting: Evidence from Employee Perspective Journal of Management Accounting Research, 2021
  • Xinghua Gao, Yonghong Jia Is Managerial Rent Extraction Associated with Tax Aggressiveness? Evidence from Informed Insider Trading Review of Quantitative Finance and Accounting, 2021
  • Xinghua Gao, Yonghong Jia, Siyi Li Does Mandatory Disclosure of Internal Control Weaknesses Affect Corporate Financing Decisions? Journal of Accounting, Auditing & Finance, 2020
  • Xinghua Gao, Yonghong Jia, Scott Julian Do Firms Use Corporate Social Responsibility to Insure against Stock Price Risk? Evidence from a Natural Experiment Strategic Management Journal, 2020
  • Xinghua Gao, Yonghong Jia The Role of Internal Control in the Equity Issue Market: Evidence From Seasoned Equity Offerings Journal of Accounting, Auditing & Finance, 2017
  • Yonghong Jia, Xinghua Gao, Ranjan D’Mello Internal control and internal capital allocation: evidence from internal capital markets of multi-segment firms Review of Accounting Studies, 2017
  • Xinghua Gao, Yonghong Jia Internal Control over Financial Reporting and the Safeguarding of Corporate Resources: Evidence from the Value of Cash Holdings Contemporary Accounting Research, 2016
  • Xinghua Gao, Yonghong Jia, B. Billings CEO and CFO Equity Incentives and the Pricing of Audit Services Auditing: A Journal of Practice and Theory, 2014