Dr. Randall Xu

School of Business, Accounting Department

University of Houston-Clear Lake

Associate Professor



2007 Ph.D. Accounting, University of Alabama

2002 MBA & MAcc Tulane University, New Orleans, LA

1990 B.A. English, Army Foreign Languages University, China

Publications (Selected)

  1. Y. Huang, P. Xu, Y. Yang, Randall Zhaohui Xu. 2014. A comparative analysis of accounting standards for consolidated financial statements and long-term investments in Mainland, Taiwan, and Hong Kong of China.Contemporary Accounting Review, vol. 6, No. 2, page 106-122.
  2. Hui Du, Sherry Li & Randall Zhaohui Xu. 2014. Adjustment of valuation inputs and its effect on value relevance of fair value measurement.Research in Accounting Regulation, vol. 26, issue 1, page 54-66. 
  3. Haeyoung Shin, Randall Zhaohui Xu & Michael Lacina. 2014. Audit committee expertise and early accounting error detection: Evidence from financial restatements. Journal of Forensic & Investigative Accounting, forthcoming in June 2014 issue.
  4. Randall Zhaohui Xu & Yi Yang. 2013. Effect of accounting flexibility on earnings management through stock repurchases. International Business Research, Vol. 6, No. 10, page 40-50.
  5. Sorensen Susan, Randall Zhaohui Xu, and Don Kyle. 2012. Currency translation’s effect on reported earnings and equity: An instructional case. Issues in Accounting Education, Vol. 27, No. 3, page 837-854.
  6. Michael Lacina, B. Brian Lee & Randall Zhaohui Xu. 2011. An evaluation of financial analysts and naïve methods in forecasting long-term earnings. Advances in Business and Management Forecasting, vol. 8, 77-101.
  7. Haeyoung Shin, Randall Zhaohui Xu & Michael Lacina. 2011. Auditor characteristics and early accounting error detection: Evidence from earnings restatements. Journal of Accounting and Finance, vol. 11 (3), 36-52.
  8. Gary Taylor & Randall Zhaohui Xu. 2011. Accruals anomaly and value/glamour anomalies: the same or related phenomena? International Journal of Business and Management, vol. 6 (9), 14-23.
  9. Randall Zhaohui Xu & Hui Du. 2010. The impact of new fair value accounting guidance on financial statements: Early evidence from banking industry. Journal of Business Issues, vol. 1, 19-38.
  10. Gary Taylor & Randall Zhaohui Xu. 2010. Consequences of real earnings management on subsequent operating performance. Research in Accounting Regulation, 22 (2), 128-132.
  11. Randall Zhaohui Xu & Michael Lacina. 2009. Explaining the accrual anomaly by market expectations of future returns and earnings. Advances in Accounting, 25 (2), 190-199.
  12. Randall Zhaohui Xu. 2009. Re-examination of the relationship between disclosure and cost of capital. Global Journal of Business Research, 3 (1), 15-26.
  13. Randall Zhaohui Xu, Gary Taylor & Mike Dugan. 2007. Review of real earnings management literature. Journal of Accounting Literature 26, 195-229.

Profile Details