Ewch i’r prif gynnwys
Yr Athro Jason Xiao

Yr Athro Jason Xiao

Professor of Accounting

E11, Adeilad Aberconwy, Rhodfa Colum, Cathays, Caerdydd, CF10 3EU


I have published numerous papers on accounting and corproate governance in leading academic journals. My research has focused on (1) Accounting regulation in China, (2) Impact of information technology (e.g., Internet and ERP) on accounting, (3) Management accounting practice in China, and (4) Corporate governance in China.  I was the founding editor-in-chief of China Jouranal of Acocunting Studies (an international researech journal of the Accounting Society of China)  and have been an associate editor or editorial board member for several other international journals. I have also maintained close ties with accounting professional bodies. In particular, I was a member of the Research Committee of ACCA from 2005 to 2011. I am the founding director of Centre for China Business Research at Cardiff University.     


Editorial and professional work

  • Founding and Joint Editor:China Journal of Accounting Studies (previously titled Accounting Research in China), an international research journal of the Accounting Society of China (2009-2015)
  • Founding and Joint Editor: Journal of Management Accounting Studies (in Chinese) (2010-2015)
  • Associate Editor: China Journal of Accounting Research (2008-2011)
  • Associate Editor: Nankai Business Review International (from 2010)
  • Associate Editor: Journal of Applied Accounting Research (from 2016)
  • Editorial board member: Auditing Research (in Chinese) (2002-2015), British Accounting Review (from 2005), China Journal of Accounting Research (from 2011), International Journal of Digital Accounting Research (from 2004), Journal of International Accounting Research (an AAA section journal) (2007-2011), Journal of Applied Accounting Research (2012-2016)
  • Research Committee member, Association of Chartered Certified Accountants (ACCA) (from 2005 to 2011)

Anrhydeddau a Dyfarniadau

  • 2012 winner of Best Paper Prize, The Effects of Government Quality on Corporate Cash Holdings presented at the 2012 China International Conference in Finance, Chongqing, China, 2-12, July 2012, organised by Tsinghua University and MIT. The paper was eventually published in Journal of Corporate Finance (2014).
  • 1998 winner of the Cardiff University Young Researcher Competition (with J. Dahya)
  • 1992 awarded an Overseas Research Student (ORS) prize
  • 1990 awarded a British Council Fellowship

Aelodaethau proffesiynol

  • Senior member of Accounting Society of China.




























Teaching commitments

  • Business Finance – Year 3 undergraduates
  • International Accounting – Year 3 undergraduates
  • International Accounting - MSc Accounting & Finance
  • Accounting and Finance in China – MSc Accounting & Finance

Research interests 

(1) Accounting regulation in China, with results reported in such journals as Abacus; Accounting HorizonsAccounting, Organizations and Society; and International Journal of Accounting. I am currently undertaking a project for ICAEW on use and usefulness of fair value accounting in China

(2) Impact of information technology (e.g., Internet and ERP) on accounting, resulting in publications in such journals as Accounting Horizons; European Accounting Review; Journal of Accounting and Public PolicyAccounting and Business Research; British Accounting Review; European Journal of Information Systems;  and IT&People.

(3) Management accounting practice in China, with papers appearing in such journals as Accounting and Business Research; Handbook of Management Accounting Research; Management Accounting Research; and Journal of Management Accounting Research. 

(4) Corporate governance in China, which has generated outputs for such outlets as Accounting, Auditing, and Accountability Journal; British Accounting Review; British Journal of Management; Journal of Banking and Finance;  Journal of Business Ethics; and Journal of Corporate Finance

Research projects and grants

  • Xiao, Z. et al. (2012-1015). £29,900. Use and usefulness of FV accounting in China. From the Institute of Chartered Accountants in England and Wales (ICAEW).
  • Tan, S., Dai, T. and Xiao, Z. (2012, for 15 months). £11,000. Management Controls Pre- and Post-IPOs in Chinese State-Owned Enterprises. From CIMA.
  • Ezzamel, M. and Xiao, Z. (2003-2005). £16,670. Impact of Political Ideology on Accounting Regulation in China. From the Institute of Chartered Accountants in Scotland (ICAS).
  • Dahya, J. and Xiao, Z. (1998-2004). £6,950, Corporate Governance in China. From Cardiff University 1998 Young Researcher Competition.
  • Xiao, Z., Jones, M. and Lymer, A. (1998-2003). £9,250, The Potential of the Internet for Financial Reporting. From the Institute of Chartered Accountants in England and Wales (ICAEW).
  • Xiao, Z. and Xie, Z. (1998-2002). £18,400, Inside Information Control in China. From Leverhulme Trust.

Founding Director

PhD supervision research interests

  • Corporate governance
  • Fair value adoption in China
  • Government auditing
  • Integration of ERP and management accounting


Past projects