Xiaotao Kelvin Liu

Northeastern University - Accounting Group

Associate Professor

404B Hayden Hall

360 Huntington Avenue

Boston, MA 02115

United States

  • Northeastern University - Accounting Group

    • Email
    • Tel: 617-373-5926
SCHOLARLY PAPERS

9

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16

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Scholarly Papers (9)

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1.

The Allowance for Uncollectible Accounts, Conservatism, and Earnings Management

Journal of Accounting Research 48 (3) June 2010
Number of pages: 46 Posted: 27 Nov 2009 Last Revised: 19 Apr 2017
Scott B. Jackson and Xiaotao Kelvin Liu
University of South Carolina and Northeastern University - Accounting Group
Downloads 941 (23,116)

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Conservatism, earnings management, the allowance for uncollectible accounts, bad debt expense

2.

Economic Consequences of Firms' Depreciation Method Choice: Evidence from Capital Investments

Downloads 453 ( 61,455)

Economic Consequences of Firms' Depreciation Method Choice: Evidence from Capital Investments

Journal of Accounting & Economics (JAE), Vol. 48, No. 1, pp. 54-68, October 2009
Number of pages: 39 Posted: 11 Jun 2009 Last Revised: 05 Dec 2012
Scott B. Jackson, Xiaotao Kelvin Liu and Mark Cecchini
University of South Carolina, Northeastern University - Accounting Group and University of South Carolina
Downloads 453 (60,834)

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Accounting depreciation, depreciation method choice, economic consequences, accounting book value, capital investments, straight-line depreciation, accelerated depreciation

Economic Consequences of Firms' Depreciation Method Choice: Evidence from Capital Investments

Journal of Accounting & Economics (JAE), Vol. 48, No. 1, 2009
Posted: 12 Feb 2008 Last Revised: 18 Apr 2017
Scott B. Jackson, Xiaotao Kelvin Liu and Mark Cecchini
University of South Carolina, Northeastern University - Accounting Group and University of South Carolina

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Accounting depreciation, depreciation method choice, economic consequences, accounting book value, capital investments, straight-line depreciation, accelerated depreciation

3.

Managers’ Unethical Fraudulent Financial Reporting: The Effect of Control Strength and Control Framing

Journal of Business Ethics 129 (2) June 2015
Number of pages: 50 Posted: 29 Jul 2014 Last Revised: 19 Apr 2017
Xiaotao Kelvin Liu, Arnold Wright and Yi-Jing Wu
Northeastern University - Accounting Group, Northeastern University - Accounting Group and Texas Tech University - Rawls College of Business
Downloads 279 (107,011)

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Unethical behavior; Fraudulent financial reporting; Fraud triangle; Rationalization; Internal controls

4.

Do Initial Public Offering Firms Manage Accruals? Evidence from Individual Accounts

Review of Accounting Studies 17 (1) March 2012
Number of pages: 29 Posted: 28 Jun 2011 Last Revised: 19 Apr 2017
Mark Cecchini, Scott B. Jackson and Xiaotao Kelvin Liu
University of South Carolina, University of South Carolina and Northeastern University - Accounting Group
Downloads 243 (123,508)

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initial public offering, earnings management, allowance for uncollectible accounts, bad debt expense

5.

Misclassifying Core Expenses as Special Items: Cost of Goods Sold or Selling, General, and Administrative Expenses?

Contemporary Accounting Research (2017) 34(1): 400-426., Northeastern U. D’Amore-McKim School of Business Research Paper No. 2633028
Number of pages: 50 Posted: 20 Jul 2015 Last Revised: 10 Apr 2017
Yun Fan and Xiaotao Kelvin Liu
University of Texas at Arlington and Northeastern University - Accounting Group
Downloads 235 (127,761)

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classification shifting; special items; gross margin; earnings benchmarks; real activities management

6.

The Effects of Vertical Pay Dispersion: Experimental Evidence in a Budget Setting

Contemporary Accounting Research 34 (1) Spring 2017, 2014 Canadian Accounting Research Annual Conference
Number of pages: 42 Posted: 04 Jan 2014 Last Revised: 12 Apr 2017
Lan Guo, Theresa Libby and Xiaotao Kelvin Liu
Wilfrid Laurier University, Kenneth G. Dixon School of Accounting - University of Central Florida and Northeastern University - Accounting Group
Downloads 127 (219,402)

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vertical pay dispersion, control strength, misreporting, budgeting

7.

Stakeholder Orientations and Cost Management

Contemporary Accounting Research, Forthcoming
Number of pages: 50 Posted: 19 Aug 2013 Last Revised: 18 Oct 2017
Xiaotao Kelvin Liu, Xiaoxia Liu and Colin Reid
Northeastern University - Accounting Group, Hohai University and Washington and Lee University - Williams School of Commerce, Economics, and Politics
Downloads 94 (271,193)

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8.

Vertical Pay Dispersion, Peer Observability and Misreporting in a Participative Budgeting Setting

Contemporary Accounting Research, Forthcoming , Northeastern U. D’Amore-McKim School of Business Research Paper No. 2948906
Number of pages: 51 Posted: 11 Apr 2017 Last Revised: 29 Mar 2019
Lan Guo, Theresa Libby, Xiaotao Kelvin Liu and Yu Tian
Wilfrid Laurier University, Kenneth G. Dixon School of Accounting - University of Central Florida, Northeastern University - Accounting Group and University of Central Florida - Kenneth G. Dixon School of Accounting
Downloads 16 (534,931)

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Vertical Pay Dispersion, Peer Observability, Misreporting, Fairness, Social Norms

9.

Vertical Pay Dispersion, Peer Observability, and Misreporting in a Participative Budgeting Setting

Contemporary Accounting Research, Forthcoming
Lan Guo, Theresa Libby, Xiaotao Kelvin Liu and Yu Tian
Wilfrid Laurier University, Kenneth G. Dixon School of Accounting - University of Central Florida, Northeastern University - Accounting Group and University of Central Florida - Kenneth G. Dixon School of Accounting

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vertical pay dispersion, peer observability, misreporting, fairness, social norms