Gina Xu

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Lecturer of Accounting

Phone: +64 9 921 9999 – ext: 6979



PhD in Financial Accounting (AUT)
Bachelor of Business (Hons)
Bachelor of Business (Accounting)

Memberships and Affiliations:

CPA, CPA Australia


Dr Gina Xu is an accounting lecturer. Her PhD employed a Confucian lens to analyse the obstacles in implementing the Chinese Accounting Standards, which is substantially converged with the International Financial Reporting Standards (IFRS). Before she pursued an academic career, she worked in accounting firms as an accountant.

Teaching Areas:

  • Auditing
  • Accounting practices and system
  • Financial Accounting

Research Areas:

  • The adoption of International Financial Reporting Standards (IFRS) in emerging economies
  • Accounting Ethics
  • Accounting/Auditing Education
  • Accounting and Culture

Current Research Projects:

  • Auditing education strategies and practices
  • Perceptions of employees on Chinese accounting graduates


  1. Xu, G., & Hooper, K. (2010). Undercover in China: the accounting cram school experience. The Chartered Accountants Journal, 89 (August), 26-28.
  2. Hooper, K., & Xu, G. (2012). From legitimacy by character to legitimacy by image: Ethics and accounting practices in New Zealand. Managerial Auditing Journal, 7(27).
  3. Hooper, K., & Xu, G. (2010). From Austen to Social Darwinism: changing ethics The Chartered Accountants Journal, 89(5), 24-26.

PhD Thesis
Xu, G. (2013). Cultural Obstacles to the implementation of Global Accounting Standards in China Auckland University of Technology Auckland Retrieved from

Conference Publications
  1. Xu, G., Hooper, K., & Prescott, S. (2010, July 11-13 ). Chinese CPA examination - analysis from a Foucauldian perspective presented at the meeting of the Sixth Asia Pacific Interdisciplinary Research in Accounting (APIRA) Sydney, Australia.
  2. Xu, G., Hooper, K. C., & Prescott, S. (2010, 18-20 August). The impact of social thought on the morality of professional accountants in China. presented at the meeting of the Sixth International Accounting History Conference, Wellington, New Zealand.