Projects per year
Personal profile
Biography
Xinning obtained her PhD from the Australian National University. Her research is in the areas of auditing, business ethics, and sustainability. Her work has been published in journals including Accounting, Organizations and Society, European Accounting Review, British Accounting Review, and Journal of Business Ethics.
Xinning is a Deputy Editor of Accounting and Finance. She is also an editorial board member of Accounting Horizons, International Journal of Auditing and Australian Accounting Review.
Xinning is an ad-hoc reviewer for Accounting, Organizations & Society, Contemporary Accounting Research, AUDITING: A Journal of Practice and Theory, European Accounting Review, Journal of Business Ethics, British Accounting Review, Accounting, Auditing & Accountability Journal, Behavioral Research in Accounting, and Journal of Accounting Literature.
Xinning currently serves on the American Accounting Association (AAA) Auditing Section Planning Committee. She is also the Secretary of the Accounting & Finance Association of Australia and New Zealand (AFAANZ) Auditing and Assurance Special Interest Group (AASIG).
Research area keywords
- Business Ethics
- Whistleblowing
- Fraud
- Auditing
- Corporate Social Responsibility
Expertise related to UN Sustainable Development Goals
In 2015, UN member states agreed to 17 global Sustainable Development Goals (SDGs) to end poverty, protect the planet and ensure prosperity for all. This person’s work contributes towards the following SDG(s):
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SDG 12 Responsible Consumption and Production
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SDG 16 Peace, Justice and Strong Institutions
Collaborations and top research areas from the last five years
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Monash University Research Talent Accelerator Fellow
Xiao, X. (Primary Chief Investigator (PCI))
Project: Research
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Investigators' incentives and their investigation of whistleblowing reports
Xiao, X. (Primary Chief Investigator (PCI)) & Lee, G. (Chief Investigator (CI))
1/09/21 → 1/09/22
Project: Research
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The effect of compensation and disclosure of whistle-blowing outcomes on investigation of whistle-blowing allegations
Xiao, X. (Primary Chief Investigator (PCI)), Kaplan, S. E. (Chief Investigator (CI)) & Lee, G. (Chief Investigator (CI))
Monash University – Internal Department Contribution
1/10/19 → 30/09/20
Project: Research
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The Effect of Financial and Non-Financial Information on Investors’ Information Processing and Decision-Making: An Eye Tracking Study
Lee, G. (Primary Chief Investigator (PCI)), Xiao, X. (Chief Investigator (CI)) & Ho, S. (Chief Investigator (CI))
13/07/17 → 6/09/18
Project: Research
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Voluntary CSR initiatives and legitimacy concerns: Evidence from environmental violations
Xiao, X. (Primary Chief Investigator (PCI))
Monash University – Internal Faculty Contribution
21/03/17 → 20/03/18
Project: Research
Research output
- 11 Article
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The effects of psychological capital on accountants’ fraud reporting intentions
Kaplan, S. E., Moulang, C. & Xiao, X., 2026, (Accepted/In press) In: British Accounting Review. 20 p., 101893.Research output: Contribution to journal › Article › Research › peer-review
Open Access -
Investors’ reactions to cybersecurity incidents: the joint effects of disclosure tone, critical audit matters, and IT knowledge
Godewatta, N., Phang, S.-Y., Prasad, A. & Xiao, X., 2025, In: European Accounting Review. 34, 5, p. 1975-2000 26 p.Research output: Contribution to journal › Article › Research › peer-review
3 Link opens in a new tab Citations (Scopus) -
Styles of verification and the pursuit of organisational repair: the case of social impact
Adams, S., Hall, M. & Xiao, X., Dec 2024, In: Accounting, Organizations and Society. 113, 17 p., 101478.Research output: Contribution to journal › Article › Research › peer-review
10 Link opens in a new tab Citations (Scopus) -
Investor reactions to key audit matters: financial and non-financial contexts
Hoang, H., Moroney, R., Phang, S.-Y. & Xiao, X., Sept 2023, In: Accounting & Finance. 63, 3, p. 3325-3349 25 p.Research output: Contribution to journal › Article › Research › peer-review
Open AccessFile5 Link opens in a new tab Citations (Scopus) -
How do key audit matter characteristics combine to impact financial statement understandability?
Ong, S. Y., Moroney, R. & Xiao, X., Mar 2022, In: Accounting & Finance. 62, 1, p. 805-835 31 p.Research output: Contribution to journal › Article › Research › peer-review
29 Link opens in a new tab Citations (Scopus)
Prizes
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Accounting Department, Monash University: Resilience and Agility in Teaching and Learning Award
Conrath-Hargreaves, A. (Recipient) & Xiao, X. (Recipient), 2020
Prize: Prize (including medals and awards)
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AFAANZ 2017/2018 Annual Research Fund Grant
Xiao, X. (Recipient), Ho, S. (Recipient) & Lee, G. (Recipient), 2017
Prize: Other distinction
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AFAANZ 2021/2022 Annual Research Fund Grant
Xiao, X. (Recipient), 2021
Prize: Prize (including medals and awards)
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CPA Australia Global Perspectives on Accounting Research Award
Xiao, X. (Recipient) & Lee, G. (Recipient), 2016
Prize: Other distinction
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Monash Business School Education Heroes Award
Xiao, X. (Recipient) & Conrath-Hargreaves, A. (Recipient), 2021
Prize: Prize (including medals and awards)
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Accounting, Organizations and Society (Journal)
Xiao, X. (Peer reviewer)
2026 → …Activity: Publication peer-review and editorial work types › Peer review responsibility
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International Journal of Auditing (Journal)
Xiao, X. (Editorial board member)
2025 → …Activity: Publication peer-review and editorial work types › Editorial responsibility
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Accounting Horizons (Journal)
Xiao, X. (Editorial board member)
2024Activity: Publication peer-review and editorial work types › Editorial responsibility
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Accounting Horizons (Journal)
Xiao, X. (Editorial board member)
2024Activity: Publication peer-review and editorial work types › Editorial responsibility
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Abacus (Journal)
Xiao, X. (Peer reviewer)
2023 → …Activity: Publication peer-review and editorial work types › Peer review responsibility
Press/Media
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Blackstone Doubles Down on Hospitality in $6.2 Billion Crown Bid
22/03/21
1 Media contribution
Press/Media: Expert Comment
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The web of laws whistleblowers navigate to expose wrongdoing
21/06/19
1 Media contribution
Press/Media: Expert Comment
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The whistleblower: a hero pursued rather than protected?
11/04/19
1 Media contribution
Press/Media: Expert Comment
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The question of retaliation: is it still an eye for an eye?
11/04/19
1 Media contribution
Press/Media: Blogs, Podcasts and Social Media › Podcasts
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Embracing the Enemy within: How whistleblowing can benefit companies
31/10/18
1 Media contribution
Press/Media: Blogs, Podcasts and Social Media › Podcasts