Associate Professor of Accounting

Xiaotao (Kelvin) Liu

404 Hayden Hall
Northeastern University
360 Huntington Ave
Boston, Massachusetts 02115-5000




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

Professor Liu joined Northeastern University in 2008.

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

Harold A. Mock Professor, 2015-2016.

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.


Selected Publications

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.

Scott Jackson and Xiaotao Liu. 2010. The Allowance for Uncollectible Accounts, Conservatism, and Earnings Management.” Journal of Accounting Research 48 (3): 565–601.

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.

Bruns William, Julie Hertenstein and Xiaotao Liu. 2012. Danshui Plant No. 2. Harvard Business School Publishing 9–912–420.

Yun Fan and Xiaotao Liu. Reclassifying Core Expenses as Special Items: Cost of Goods Sold or Selling, General, and Administrative Expenses? Contemporary Accounting Research (Forthcoming).

Lan Guo, Theresa Libby, and Xiaotao Liu. The Effects of Vertical Pay Dispersion: Experimental Evidence in a Budget Setting. Contemporary Accounting Research (Forthcoming).


Selected Presentations

Liu, Xiaotao (Presenter & Author), Guo, Lan (Author Only), Libby, Theresa (Author), 30th Contemporary Accounting Research Conference, "The Effects of Vertical Pay Dispersion: Experimental Evidence in a Budget Setting", Canadian Academic Accounting Association (CAAA), Halifax, Nova Scotia, Canada. (October 2014).

Liu, Xiaotao (Author Only), Liu, Xiaoxia (Author Only), Reid, Colin (Presenter & Author), MAS Research and Case Conference, "Stakeholder Orientations and Cost Stickiness", American Accounting Association, Orlando, FL. (January 2013).

Liu, Xiaotao (Author Only), Fan, Yun (Presenter & Author), 36th EAA Annual Meeting, "Reclassifying Core Expenses as Special Items: Cost of Goods Sold or Selling, General, and Administrative Expenses?", European Accounting Association, Paris, France. (May 2013).

Liu, Xiaotao (Presenter & Author), Wright, Arnie (Author Only), Wu, Yi-Jing (Author), AAA Annual Meeting, “The Effect of Control Strength and Coordinating Versus Monitoring Controls on Managers’ Misreporting Behavior”, American Accounting Association, Washington, D.C. (August 2012).

Liu, Xiaotao (Presenter & Author), Zhang, Yue (Author Only), MAS Research and Case Conference, "The Effect of Target Timing and Contract Frame on Individual Performance", American Accounting Association, Atlanta, GA. (January 2011).