The top 10 MIT Sloan Ideas Made to Matter articles of 2025
They’re nearly all about artificial intelligence, with a guest appearance from quantum computing.
Faculty
Chloe Xie is the Zenon Zannetos (1955) Career Development Assistant Professor in Accounting and an Assistant Professor of Accounting at the MIT Sloan School of Management.
Her research focuses on capital market imperfections – such as limits to arbitrage, deviations from von Neumann-Morgenstern preferences, criminal behavior, etc. – and how these frictions shape the information environment. Her research also considers how these frictions affect disclosure decisions, asset pricing, investor decision-making, and non-financial market outcomes.
She previously worked as a consultant advising financial institutions on valuation, mergers/acquisitions, and corporate strategy.
Chloe Xie holds a PhD in business administration from Stanford University's Graduate School of Business.
Back, Kerry, Bruce Carlin, Seyed Kazempour, and Chloe L. Xie. Journal of Finance. Forthcoming.
Xie, Chloe L. Journal of Accounting Research. Forthcoming.
Choi, Jung Ho and Chloe Xie, MIT Sloan Working Paper 7280-25. Cambridge, MA: MIT Sloan School of Management, May 2025.
Xie, Chloe, Zegiong Huang, and Joseph Piotroski, MIT Sloan Working Paper 6119-20. Cambridge, MA: MIT Sloan School of Management, May 2025.
deHaan, Ed, Yang Song, Chloe Xie, and Christina Zhu. Journal of Accounting and Economics Vol. 72, No. 2-3 (2021): 101429.
Xie, Chloe, Joseph Piotroski, Charles Lee, and Eric So, MIT Sloan Working Paper 6500-21. Cambridge, MA: MIT Sloan School of Management, 2021.
They’re nearly all about artificial intelligence, with a guest appearance from quantum computing.
A new study finds that working with artificial intelligence boosted efficiency and reporting quality. But human expertise still matters.
Senior accountants treat AI as a collaborator. They push back when the system's confidence drops. They catch errors and apply judgment. Junior accountants are more likely to accept AI output at face value, even when the system flags its own uncertainty. Research from assistant professor Chloe Xie and co-author found that it isn't a generational critique. It's a repetition problem. The seniors know what a real answer looks like because they've produced thousands of returns. The juniors haven't yet.
AI offers extraordinary value when geared toward solving real-world problems. In accounting, the technology takes care of the "washing" of data processing, as assistant professor Chloe Xie pointed out, freeing up professionals to focus on analysis and strategy.
According to new research from assistant professor Chloe Xie and co-author, "on average, AI-using accountants support 55% more clients per week compared to non-users, enabling them to broaden their client service scope. These accountants also log more billable hours, indicating that AI helps convert previously non-productive time into client-facing work."