Xiaoxing Li is an Assistant Professor in the Department of Accounting, Auditing and Law at the Norwegian School of Economics (NHH). Her research focuses on auditing, data analytics, and professional skepticism, examining how technology influences auditor judgment and decision-making. She recently published a paper in the Journal of Accounting Research titled “Inheriting Versus Developing Data Analytic Tests and Auditors’ Professional Skepticism,” co-authored with Joe Brazel, Anna Gold, and Justin Leiby. This study explores how auditors interact with data analytic tools and identifies strategies to improve audit performance when using externally developed tests.
Xiaoxing earned her PhD in Accounting through the Foundation for Auditing Research program and has presented her work at leading international conferences. She teaches courses in auditing and accounting analytics at NHH and actively collaborates on projects that integrate behavioral research with technological innovation in auditing.