Zhou, Sheryl Xiaolu
Zhou, Sheryl Xiaolu 周曉路
BA, MA (Fudan); PhD (UT Dallas); CFA; CPA
Associate Professor
Associate Director, Professional Accountancy (PACC) Programme
Contact
School of Accountancy
Room 1016, 10/F
Cheng Yu Tung Building
12 Chak Cheung Street
Shatin, New Territories, Hong Kong
+852 3943 1956
Biography
Prof Xiaolu Zhou is an Associate Professor of Accounting and Associate Director of the Professional Accountancy (PACC) Programme at the Chinese University of Hong Kong (CUHK) Business School. Prior to joining CUHK, she obtained her PhD in Accounting from the University of Texas at Dallas, and her master’s and bachelor’s degrees in Finance from Fudan University. She is broadly interested in empirical archival research in accounting, with a primary focus on corporate disclosure, financial reporting, ESG, and government contracting. She is also a CFA charterholder (CFA Society Hong Kong) and a member of CPA Australia.
Teaching Areas
Financial Accounting
Research Interests
Financial Reporting
Corporate Disclosure
Environmental, Social, and Governance (ESG)
Government Contracting
Publications & Working Papers
- Ying Huang, Ningzhong Li, and Xiaolu Zhou (2026), “Substitution Between Corporate Social Responsibility Activities: Evidence from Hiring and Mistreating Unauthorized Workers and Pollution”, Management Science, 72(4), 3411-3434.
- Ying Huang, Ningzhong Li, Jieying Zhang, and Xiaolu Zhou (2024), “The Economic Consequences of Heightened Materiality Uncertainty: An Auditing Perspective,” The Accounting Review, 99(4), 225–249.
- Nir Yehuda, Christopher S. Armstrong, Daniel Cohen, and Xiaolu Zhou (2023), “Unemployment Risk and Debt Contract Design.” The Accounting Review, 98(6), 467-504.
- Jun Chen, Ningzhong Li, and Xiaolu Zhou (2023), “Equity Financing Incentive and Corporate Disclosure: New Causal Evidence from SEO Deregulation.” Review of Accounting Studies, 28, 1003–1034.
- Ying Huang, Ningzhong Li, Yong Yu, and Xiaolu Zhou (2020), “The Effect of Managerial Litigation Risk on Earnings Warnings: Evidence from a Natural Experiment,” Journal of Accounting Research, 58(5), 1161-1202.
Grants
- PI, Early Career Scheme, 2022/23, Public Financing and Local Pollution Emission: Causal Evidence from Credit Rating Recalibration, the Research Grants Council of Hong Kong, HK$486,768, 01/07/2022–30/06/2026
Awards & Honours
- Young Researcher Award, CUHK, 2024
Financial Times Executive MBA Ranking 2025