Dr Bai Xue

Bai joined Loughborough Business School as a Lecturer in Accounting in June 2023, previously working at Aston Business School and Southampton Business School. Bai completed her PhD in Accounting and Corporate Governance from Loughborough Business School and holds an MSc in Management from University of Sheffield.

Dr Xue has been involved in projects using both primary and secondary data, hence having experience in collecting and analysing primary data collected from questionnaires, interviews and case studies. Bai has published papers in the area of audit pricing, corporate governance, environmental performance and risk management, and have papers related to management accounting in healthcare sector presented in international conferences.

Bai has successfully completed a number of internally funded research projects and been awarded with external funding from British Accounting and Finance Association. Bai has acted as a reviewer for the European Journal of Finance, the British Accounting Review, Accounting and Finance etc, and presented papers at international conferences such as Annual Conference of European Accounting Association, European Financial Management Symposium, and British Accounting and Finance Association Annual Conference.

• Corporate governance in developed countries and emerging markets
• Management accounting in healthcare sector
• Environmental performance and sustainability disclosure
• Corporate governance in non-profit sectors
• Audit quality and audit pricing

• External examiner for University of Gloucestershire
• External examiner for University of Bolton
• Examiner of Association of International Accountants (AIA)

2023 Xue, B. and O’Sullivan, N. The Determinants of Audit fees in the Alternative Investment Market (AIM) in the UK: Evidence on the impact of risk, corporate governance and auditor size. Journal of International Accounting, Auditing and Taxation. Forthcoming. 

2022 Xue, B. and Basioudis, I. Teaching corporate governance and business ethics in an international context. Embedding Sustainability, Corporate Social Responsibility and Ethics in Business Education. Borland, H., Butler, M., Elliott, C. & Ormrod, N. (eds.). UK: Edward Elgar.

2020 Xue, B., Li, P. and Zhang, Z. Corporate environmental performance, Environmental Management and Firm risk. Business Strategy and the Environment. 29(3): 1074-1096. 

2013 Xue, B. and O’Sullivan, N. Further evidence on the determinants of audit pricing in universities. Accounting Forum, 37: 196-212.