Xin Liu

Assistant Professor of Accounting
No photo available
(619) 260-4882
Office Location
Olin Hall 340
  • PhD, Washington State University, Accounting
  • MS,. Sichuan University, Accounting
  • BS, Sichuan Normal University, Marketing
Areas of Expertise

Selected Publications

  • Use Tax Compliance: The Role of Norms, Audit Probability, and Sanction Severity, Academy of Accounting and Financial Studies Journal
  • Career Concerns of Chinese Business Students in the United States: A Qualitative Study, Academy of Educational Leadership Journal
  • A Cross-Cultural Comparison Between Americans and Chinese in Their Attitudes Towards Information Ethics, Issues in Information Systems
  • Information Ethics: A Cross-Cultural Study of Ethical Decision-Making Between U.S. and Chinese Business Students, International Journal of Business and Social Science
  • Sales and Use Tax Compliance in E-Commerce: A Multidimensional Approach, Journal of Accounting and Finance


Liu received her PhD in accounting in 2011 from Washington State University. She is a Certified Management Accountant (CMA). Before joining USD, she taught financial accounting, management accounting, and cost accounting courses at Washington State University and Southwest Petroleum University (China). She has extensive international teaching experience at both the graduate and undergraduate levels.

Her research interests include performance measurement, incentive designs and motivational issues, and more broadly, behavioral issues in management accounting. Her collaborated work has been published in the Journal of Communication in Finance and Accounting and Contemporary Economic Review. She has actively participated in various national and sectional academic conferences, in addition to serving as an ad-hoc reviewer for American Accounting Association (AAA) Annual Meetings. Prior to her academic career, she worked as an accountant in China Muwei Ltd. She is currently an advisory board member for the Brand Planning and Development Institute (China).