Zhou, Sheryl Xiaolu（周曉路）

Biography

Prof. Xiaolu Zhou is an Assistant Professor of Accounting at The Chinese University of Hong Kong (CUHK). Prior to joining CUHK, she obtained her PhD degree in Accounting from 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, and her main research area is corporate disclosure and financial reporting. She is also a Chartered Financial Analyst (CFA) charterholder and a member of The Hong Kong Society of Financial Analyst.

Teaching Area

Financial Accounting

Research Interests

Financial Reporting
Corporate Disclosure

• Publications & Working Papers
  • 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.