Xiaotao Kelvin Liu

DMSB - Accounting

Associate Professor

404B Hayden Hall

360 Huntington Avenue

Boston, MA 02115

United States

  • DMSB - Accounting

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

13

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3,339

SSRN CITATIONS
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Top 13,816

in Total Papers Citations

36

CROSSREF CITATIONS

48

Scholarly Papers (13)

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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 DMSB - Accounting
Downloads 1,085 (30,776)
Citation 6

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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 515 (83,176)
Citation 4

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, DMSB - Accounting and University of South Carolina
Downloads 515 (82,307)
Citation 4

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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, DMSB - Accounting 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.

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 Oklahoma - Steed School of Accounting and DMSB - Accounting
Downloads 321 (142,963)
Citation 2

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

4.

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
DMSB - Accounting, Northeastern University - Accounting Group and Texas Tech University - Rawls College of Business
Downloads 317 (144,859)
Citation 1

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

5.

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 DMSB - Accounting
Downloads 274 (168,613)
Citation 11

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

6.

Do IPO Firms Misclassify Expenses? Implications for IPO Price Formation and Post-IPO Stock Performance

Management Science, Forthcoming, Northeastern U. D’Amore-McKim School of Business Research Paper No. 3573564
Number of pages: 64 Posted: 11 May 2020 Last Revised: 23 Jul 2020
Xiaotao Kelvin Liu and Biyu Wu
DMSB - Accounting and University of Nebraska-Lincoln
Downloads 174 (257,926)
Citation 1

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initial public offerings, classification shifting, price formation, post-IPO performance

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, Colin Reid and Colin Reid
DMSB - Accounting, Hohai University and Washington and Lee University - Williams School of Commerce, Economics, and PoliticsNortheastern University - Accounting Group
Downloads 166 (268,602)
Citation 2

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8.

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 DMSB - Accounting
Downloads 151 (290,499)
Citation 8

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vertical pay dispersion, control strength, misreporting, budgeting

9.

Management Faultlines and Management Forecasts

Contemporary Accounting Research, Forthcoming, Northeastern U. D’Amore-McKim School of Business Research Paper No. 4109642
Number of pages: 52 Posted: 20 May 2022 Last Revised: 02 Nov 2022
Xiaotao Kelvin Liu and Mathijs Van Peteghem
DMSB - Accounting and Maastricht University - Department of Accounting and Information Management
Downloads 123 (340,336)

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management faultlines, demographic diversity, senior executives, management forecasts, forecast quality

10.

The Joint Effects of Supervisor Pay Transparency and Vertical Pay Dispersion on Reporting Honesty

Journal of Management Accounting Research, Forthcoming
Number of pages: 35 Posted: 10 Jan 2020 Last Revised: 13 Apr 2020
Xiaotao Kelvin Liu, Yu Tian and Yue May Zhang
DMSB - Accounting, University of Central Florida - Kenneth G. Dixon School of Accounting and Northeastern University - Accounting Group
Downloads 107 (375,625)
Citation 2

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pay secrecy, pay transparency, vertical pay dispersion, budgeting, reporting honesty

11.

CFO Social Ties to Non-CEO Senior Managers and Financial Restatements

Accounting and Business Research, Forthcoming
Number of pages: 50 Posted: 07 Nov 2020
Yu Flora Kuang, Xiaotao Kelvin Liu, Srikanth Paruchuri and Bo Qin
The University of Melbourne, DMSB - Accounting, Pennsylvania State University, Mary Jean and Frank P. Smeal College of Business Administration, Students and The University of Melbourne
Downloads 53 (557,464)
Citation 1

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CFO, Social Ties, Financial Restatements, Financial Reporting Quality

12.

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

Downloads 53 (557,464)

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, DMSB - Accounting and University of Central Florida - Kenneth G. Dixon School of Accounting
Downloads 53 (567,467)
Citation 1

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

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. 3406040
Posted: 18 Jul 2019
Lan Guo, Theresa Libby, Xiaotao Kelvin Liu and Yu Tian
Wilfrid Laurier University, Kenneth G. Dixon School of Accounting - University of Central Florida, DMSB - Accounting and University of Central Florida - Kenneth G. Dixon School of Accounting

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

13.

Paid For Looks When Others Are Looking: CEO Facial Traits, Compensation, and Corporate Visibility

Journal of Business Research, Forthcoming, Northeastern U. D’Amore-McKim School of Business Research Paper No. 3580448
Posted: 14 May 2020
Thomas Canace, Anna Cianci, Xiaotao Kelvin Liu and George T. Tsakumis
Wake Forest University, Wake Forest University, DMSB - Accounting and University of Delaware - Alfred Lerner College of Business and Economics

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Facial Traits; CEO Compensation; Corporate Visibility