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Xin Dai

Associate Professor of Accounting

LeBow College of Business

Drexel University

xd45@drexel.edu

[Drexel Personal Page]            [SSRN Page]

[Google Scholar Author Page]   [ORCID]

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Current Research Areas:​

  • Financial/Managerial Accounting​

  • Labor Economics

  • ESG/DEI

  • Corporate Finance

Education:

  • PhD - University of Minnesota

  • BBA - University of Hong Kong

Publications

6. Minimum Wage Hikes and Capital Deepening: Evidence from U.S. Establishments’ IT Budget (with Yue Qiu), Journal of Financial and Quantitative Analysis, May 2023: 1-39.​​

 

5. Options Trading and Earnings Management (with Zheng Qiao and Chongwu Xia),  Accounting Horizons, 2023.​

 

4. Organized Labor Effects on SG&A Cost Behavior (with Hsihui Chang, Eric Lohwasser and Yue Qiu), Contemporary Accounting Research, Spring 2022, Vol 39 (1): 404-427.

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3. Corporate Social Performance and the Managerial Labor Market (with Feng Gao, Ling Lisic, and Ivy Zhang), Review of Accounting Studies, Nov 2021.

 

2. Common Ownership and Corporate Social Responsibility (with Yue Qiu), Review of Corporate Finance Studies, September 2021, Vol 10 (3): 551-577.

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1. How Internal Control Protects Shareholders’ Welfare: Evidence from Tax Avoidance in China (with Hsihui Chang, Yurun He, and Maolin Wang), Journal of International Accounting Research, Summer 2020, Vol 19 (2): 19-39.​​

Working Papers

6. Common Ownership and Wages (with José Azar, Yue Qiu, and Aaron Sojourner)

  • Under review.
  • This paper was presented at the Labor and Finance Group Fall Meeting (2023), SOLE (2022), and AFA (2023).

  • ​Media Coverage: New York Times 

 

5. CEO’s Managerial Philosophy and Financial Reporting Quality: Evidence from China (with Bin Lin, Chunli Liu, and Yaou Zhou)​

 

4. CEO’s Managerial Philosophy and Tax Avoidance: Evidence from China (with Hsihui Chang, Chunli Liu, and Yaou Zhou)

 

3. Establishment-level Life Cycles and Analysts’ Forecasts (with Sudipta Basu and Caroline Lee)

  • This paper was presented at Drexel University, Lehigh University, and the 2023 AAA Annual Meeting.

 

2. Did Regulation Fair Disclosure Diminish Institutional Investors’ Ability to Mimic Profitable Insider Trades?

  • This paper was presented at Drexel University, University at Buffalo, University of Minnesota, the 2013 Accounting Ph.D. Rookie Recruiting and Research Camp and the 2016 AAA Annual Meeting.

 

1. Effect of Product Market Competition on Managers’ Range Forecasts of Earnings

Professional Activities

Presentations

  • AAA Annual Meeting, Denver 2023, San Diego 2017, New York 2016

  • Lehigh University, 2023

  • Hawaii Accounting Research Conference (HARC), Hilo, 2020

  • Midwest Finance Association (MFA) Annual Meeting, Chicago, 2017

  • University at Buffalo, Buffalo, 2014

  • Drexel University, Philadelphia, 2014, 2023

  • Accounting Ph.D. Rookie Recruiting and Research Camp, Miami, 2013

 

Conference Discussions

  • AAA Annual Meeting, Denver 2023, New York 2016

  • Hawaii Accounting Research Conference (HARC), Hilo, 2020, 2021

  • Midwest Finance Association (MFA) Annual Meeting, Chicago, 2017

  • Annual Conference on Financial Economics and Accounting (CFEA), Rutgers University, 2015

 

Other Conference Participation

  • The Review of Accounting Studies (RAST) Conference, 2021

  • Minnesota Empirical Conference, 2009-2015, 2017, 2019

  • China International Conference in Finance (CICF), Xiamen, 2016

  • Management Accounting Section (MAS) Midyear Meeting, Dallas, 2016

  • Financial Accounting and Reporting Section (FARS) Midyear Meeting, 2011, 2013

  • Chicago-Minnesota Theory Conference, 2009-2013

  • Midwest Accounting Conference, 2010-2012

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Ad hoc reviewer:​

  • Management Science

  • Contemporary Accounting Research

  • Review of Accounting Studies

  • Journal of Corporate Finance

  • Managerial Auditing Journal

  • American Accounting Association (AAA) Annual Meeting, 2016-2023

  • Financial Accounting and Reporting Section (FARS) Conference, 2020

  • The 56th Hawaii International Conference on System Sciences (HICSS)

 

University Services

  • Drexel Accounting Department Workshop Series Committee, 2014-present

  • Ascend Drexel Faculty Advisor, 2016-present

  • Drexel Lebow College of Business PhD Research Awards Selection Committee, 3/2023-present

  • Drexel Lebow College Accounting Department Head Search Committee, Oct 2023 – Feb 2024

  • Drexel Accounting Department Recruiting Committee, 2021-2023

  • Drexel LeBow PhD Curriculum Committee, 2016-2019

  • Ph.D. Students’ Dissertation Committees​

    • Yaou Zhou (graduated 2018, placement: Rutgers University-Camdem)

    • Eric Lohwasser (graduated 2019, placement: Colorado State University)

    • Hanyong Chung (graduated 2020, placement: Southern Connecticut State University)

    • Tony Lin (graduated 2020, placement: Rowan University)

    • Sheng Liu (graduated 2021, placement: Northeastern Illinois University)

    • Jonghyuk Bae (graduated 2021, placement: Wenzhou-Kean University)

Teaching

Drexel University

Instructor

  • ACCT 116 Fundamental Managerial Accounting (2015-present) [Sample Syllabus]

  • ACCT 510 Essentials of Financial Reporting (2024)

  • ACCT 331 Cost Accounting (2015, 2016) [Sample Syllabus]

  • ACCT 601 Managerial Accounting (Graduate class) (2015, 2018)  [Sample Syllabus]

 

University of Minnesota

Instructor, 2010-2011

  • ACCT 2050 Intro to Financial Accounting (2 sections) [Sample Syllabus]

    • PhD Student Teaching Award 2011, 2012

 
Teaching Assistant, 2008-2013

  • PhD Level: Empirical Research in Valuation

  • MBA Level: Financial Accounting; Managerial Accounting; Financial Statement Analysis

  • MAcc Level: Financial Statement Analysis; Advanced Auditing

  • UG Level: Auditing Principles and Procedures

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