Education

Ph.D. 2010-2014 Accounting., University of North Texas

M.B.A. 2008, University of California Irvine

B.S. Information Management, University of Science & Technology of China, Hefei, P.R. China

Research Interests

Dr. Li has Research interests in Auditing, Firm Choice, Information Transfer, Financial Reporting Quality, Managerial Incentives/Characteristics, and Oil and Gas.  Broadly speaking, I am particularly interested in (1) incorporated behavioral/psychological perspectives into theoretical explanations of various auditing and accounting contexts and (2) employing both economic and behavioral/psychology-based theories to develop testable hypotheses in examining the interplay of auditing and accounting via archival research methods and using archival data.

Scholarly Articles

• Li, X. and Cheng, Y. (2025). Reference dependence and its implications on audit pricing. International Journal of Accounting & Information Management, forthcoming
• Li, X. and Sun, L. (2024). High-Quality Auditor Presence and Informational Influence: Evidence from Firm Investment Decisions. Auditing: A Journal of Practice & Theory, 43 (2): 189-218.
• Li, X. and Guo, Y. (2018). Abnormal Audit Fees and Earnings Management Using Classification Shifting. Journal of Accounting and Finance 18 (5): 113-139.
• Li, X., Sun, L., and Ettredge, M. (2017). Auditor Selection Following Auditor Turnover: Do Industry Peers’ Choice Matter? Accounting, Organizations and Society (February), 57: 73–87.
• Li, X. (2016). The Impact of the Sarbanes-Oxley Act on Earnings Management using Classification Shifting: Evidence from Core Earnings and Special Items. Accounting & Taxation8 (1): 39-48.
• Gordon, E. A., Henry, E., Li, X., and Sun, L. (2014). Management Guidance Pre- and Post-Restatement. Journal of Business Finance & Accounting (September/October), 41: 867–892.