Xiaotao (Kelvin) Liu

Xiaotao (Kelvin) Liu served as a Senior Economic Research Fellow in the Office of Economic and Risk Analysis at the Public Company Accounting Oversight Board (PCAOB) from September 2023 to August 2024. During his time at the PCAOB, he contributed to projects supporting standard-setting and regulatory oversight.

Kelvin is currently an Associate Professor of Accounting at Northeastern University. His research broadly examines managerial behavior and decision-making, including financial reporting choices, voluntary disclosures, and earnings management. A second stream of his work explores the performance and real effects of regulatory policies, corporate governance, and stakeholder orientation. His more recent research focuses on the auditing and accounting labor market, with implications for audit quality and regulatory compliance.

His work has been published in leading journals such as the Journal of Accounting and Economics, Journal of Accounting Research, Management Science, Contemporary Accounting Research, and the Review of Accounting Studies.

Kelvin previously served as a financial economist and expert accountant at the U.S. Securities and Exchange Commission (SEC), where he supported economic analysis and rulemaking efforts. He holds a B.S. from Peking University, an M.Phil. from City University of Hong Kong, and a Ph.D. from the University of South Carolina.