Dept:Accounting
Academic Title:Associate Professor
Tel:8610-82500564
Email:xutu@rmbs.ruc.edu.cn
Administrative Position:Director of International Relations
Overview
Education
2013-2017 Nanyang Technological University, Ph.D. in Accounting
2009-2010 University of Illinois at Urbana-Champaign, Master of Science in Accounting
2005-2008 University of Hong Kong, BBA (Accounting and Finance)
Work Experience
2017-2021 University of Hawaii at Manoa, Assistant professor
2010-2011 KPMG Advisory (China) Limited Beijing, Valuation and modelling analyst
2008-2009 Deloitte Hong Kong, Auditor
Research Interests
Using experimental methods to examine the judgment and decision-making of capital market participants
Courses
Accounting research design, Auditing with Big Data, Accounting English, Thesis writing
Publications
Selected Academic Articles
Duh, R.-R., Lim, J.-H., Tan, H.-T., & Xu, T. (2026). Leadership Traits and Auditors’ Reliance on Data Analytics Under Time Pressure. Accounting, Organizations and Society, 116: 101634.
Ma, C., Xu, T., Zhou, J., & Fan, S. (2024). Do Auditors Care About Firm-level Political Risk? Journal of Accounting and Public Policy, 48: 107240.
Tan, H.-T., Xu, T. & Yu, Y. (2023). Language, Perceived Warmth, and Investors’ Reactions to Audit Committee Reports. Contemporary Accounting Research, 40(2): 1388-1417
Helikum, L. J., Tan, H.-T., & Xu, T. (2022). Causal Attribution, Benefits Sharing, and Earnings Management. Contemporary Accounting Research, 39(2): 893-916.
Cao, T., Duh, R.-R., Tan, H.-T., & Xu, T. (2022). Enhancing Auditors’ Reliance on Data Analytics under Inspection Risk Using Fixed and Growth Mindsets. The Accounting Review, 97(3):131–153.
Liu, W., Tan, H.-T., Xu, T., & Zhang. J. (2022). The Joint Effect of Presentation Format and Disclosure Balance on Investors’ Reactions to Sensitivity Disclosures of Hedging Instruments. Accounting Horizons, 36(3): 149-169.
Services & Awards
Other Appointments
Editorial Board: Accounting, Organizations and Society
Mini-Track Chair of Hawaii International Conference on System Sciences
Editorial Board The International Journal of Accounting
Reviewer of The Accounting Review, Accounting, Organizations & Society, and Journal of Accounting and Public Policy
Honors and Awards
"outstanding individual in social service" of RMBS (2022, 2025)