Summer Xiao

Professional & Industry Experience

Summer (Xia) Xiao is a Clinical Associate Professor of Accountancy who joined the W. P. Carey School of Business in Fall 2026. She was previously an Assistant Professor of Accounting at Northeastern University’s D’Amore-McKim School of Business. Before transitioning to academia, Professor Xiao worked in audit assurance as an assistant manager at KPMG Hong Kong. This practical grounding in global capital markets directly informs her approach to accounting education and research.

She is a Certified Public Accountant in New York and previously held a CPA license in Hong Kong. She is a member of the American Accounting Association and the Hong Kong Institute of Certified Public Accountants.

Research & Teaching Interests

Professor Xiao’s research lies at the intersection of auditing, financial reporting, and capital markets. Her work focuses on auditor expertise, SEC oversight, audit regulation, and the application of emerging technology to corporate disclosures. Her teaching interests include financial accounting, corporate governance, and auditing.

Selected Publications

• Burke, J. J., R. Hoitash, U. Hoitash, and S. Xiao. 2023. The disclosure consequences of U.S. critical audit matters. The Accounting Review 98 (2): 59–95. https://doi.org/10.2308/TAR-2021-0013
• Burke, J. J., R. Hoitash, U. Hoitash, and S. Xiao. 2021. The costs and benefits of retirement policies at U.S. audit firms. Journal of Accounting and Public Policy 40 (4): 1–21. https://doi.org/10.1016/j.jaccpubpol.2021.106824

Service to the Profession

Professor Xiao serves as an ad hoc reviewer for leading academic journals, including Contemporary Accounting Research, Auditing: A Journal of Theory & Practice, Journal of Accounting, Auditing & Finance, Journal of International Accounting Research, Accounting and Business Research, and Journal of Contemporary Accounting & Economics.