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Xin Dai, PhD

Associate Professor



Xin Dai is an Associate Professor of Accounting at the LeBow College of Business, Drexel University. Xin’s research interests include empirical financial accounting, managerial accounting, corporate social responsibility, labor economics, and corporate finance. Xin holds a PhD degree in Accounting from the University of Minnesota and a BBA degree in Accounting and Finance from the University of Hong Kong.

For more information, please refer to Xin’s personal website.

Selected Works


Dai, Xin, Qiao, Zheng, and Xia, Chongwu, Options Trading and Earnings Management. Accounting Horizons (Forthcoming).

Dai, Xin, and Qiu, Yue, Minimum Wage Hikes and Capital Deepening: Evidence from U.S. Establishments’ IT Budget. Journal of Financial and Quantitative Analysis (Forthcoming).

Chang, Hsihui, Dai, Xin, Lohwasser, Eric, and Qiu, Yue, Organized Labor Effects on SG&A Cost Behavior. Contemporary Accounting Research 39 (Spring 2022):402-427.

Dai, Xin, Gao, Feng, Lisic, Ling, and Zhang, Ivy, Corporate Social Performance and Managerial Labor Market. Review of Accounting Studies (Nov 2021).

Dai, Xin, and Qiu, Yue, Common Ownership and Corporate Social Responsibility. The Review of Corporate Finance Studies 10 (Nov 2020):551-577.

Chang, Hsihui, Dai, Xin, He, Yurun, and Wang, Maolin, How Internal Control Protects Shareholders’ Welfare: Evidence from Tax Avoidance in China. Journal of International Accounting Research 19 (Summer 2020):19-39.


PhD Accounting-University of Minnesota 2014
BBA Accounting and Finance-University of Hong Kong 2008