Title: Associate Professor

Office: Room 509-4, CHENGFENG BLDG

Tel: +86-592-2182551

Email: xiaoouyu@xmu.edu.cn

Ph.D. in Accounting, University of Houston

M.S. in Mathematics, University of Houston

B.S. in Mathematics, Qingdao University


Associate Professor of Accounting, Xiamen University, 08/2021 – Present

Assistant Professor of Accounting, Xiamen University, 06/2017 – 07/2021

Assistant Professor of Accounting, California State University Long Beach, 08/2014–05/2017 

Financial Reporting, Debt Contracting, Earnings Management, and Corporate Finance
1.Capital Market Research (Graduate)

2.Financial Accounting Principles (Undergraduate)

3.Business English (Undergraduate)

XIAOOU YU202204.pdf


1. Lu, J., Liu, Y., Krishnan, S., and Yu, X. “Financial Controller Turnover: An Early
Warning Sign of Deteriorating Financial Reporting Quality”. Accounting and Finance,
2022, forthcoming.
2. 吴育辉, 张欢, 于小偶. “机会之地: 社会流动性与企业生产效率”[J].管理世界, 2021,37(12): 74-93.
3. Zheng, Z., Lin, Y., Yu, X., and Liu, X. “Product Market Competition and the Cost of Equity Capital”. Journal of Business Research, 2020, 132, 1-9.
4. Lobo, G., Wang, C., Yu, X., and Zhao, Y. “Material Weakness in Internal Controls
and Stock Price Crash Risk”. Journal of Accounting, Auditing, and Finance, 2020,
35(1), 106–138.
5. Fan, Y., Thomas, W., and Yu, X. “The Impact of Financial Covenants in Private Loan Contracts on Classification Shifting”. Management Science, 2019. 65(8), 3637-3653.
6. 路军伟, 张珂, 于小偶. “上市公司 IPO 与分类转移盈余管理——来自我国 A 股市场的经验证据”[J]. 会计研究, 2019 (08): 25-31.
7. 路军伟, 张珂, 于小偶. “盈余管理、职业压力与财务总监离职——以操控性应计为例的实证检验”. 北京工商大学学报 (社会科学版), 2017, 32(6): 56-68