Carson College of Business Faculty Directory

Carson College Directory

Xinghua Gao



Phone: (509) 335-2222
Office: TODD 237F


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

Xinghua Gao

Xinghua Gao is an assistant 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, Auditing: A Journal of Practice & Theory, and the Journal of Accounting, Auditing & Finance. Gao had been with Governors State University prior to joining WSU. He obtained his M.B.A. and M.S. in accounting and his Ph.D. in business administration from Wayne State University.

Teaching Interests

accounting information systems and internal control

Journal Articles

  • 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
  • TJ Wang, Xinghua Gao, J. Zhan Analyze This, Analyze That: A Reversing Entry Case Accounting Instructors' Report, 2016
  • 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