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Jason Kuang

Professor

Ph.D. Coordinator, Accounting

jason.kuang@scheller.gatech.edu

404-894-1555

Academic Areas: Accounting

Functional Areas: Ph.D.

Suite: 444

Office: 4244

Biography

Professor Xi (Jason) Kuang's research examines how economic and psychological factors influence individuals' judgments and behavior in accounting contexts, including intra-organizational reporting, incentive systems, and performance measurement and evaluation. His recent work also explores factors that affect managerial decision making in ESG practices. Professor Kuang has published in leading journals in accounting, law, ethics, and economics. He currently serves as an Associate Editor for Accounting and Business Research and has served on the editorial boards of The Accounting Review, Contemporary Accounting Research, Accounting, Organizations and Society, and Behavioral Research in Accounting. He teaches undergraduate managerial accounting and a doctoral seminar in managerial accounting research.

Education

PhD, University of Pittsburgh 2005

Master in Accounting, Renmin University of China

Bachelor in Statistics, Southwestern University of Finance and Economics, China

Teaching Interests

Managerial accounting

Research Interests

Behavioral accounting research

Featured Publications

"The behavioral effects of social distance and residual claim distribution on budget reporting in hierarchical organizations" (with M. Majerczyk and D. Yang). The Accounting Review, 2023, 98(6): 283-298.
"The effects of transparency and voice on managerial decisions and employee effort in hierarchical organizations" (with Z. Li and D. Yang). European Accounting Review, 2022, 31(4): 1003-1027.
"The effects of minimum-wage increases on wage offers, wage premiums and employee effort under incomplete contracts " (with W. Brink and M. Majerczyk). Accounting, Organizations and Society, 2021, 89: 101195.
"The role of auditor narcissism in auditor-client negotiations: Evidence from China" (with B.K. Church, N.T. Dai, and X. Liu). Contemporary Accounting Research, 2020, 37(3): 1756-1787.
"A dollar for a tree or a tree for a dollar? The behavioral effects of measurement basis on managers' CSR investment decision" (with B.K. Church, W. Jiang, and A. Vitalis). The Accounting Review, 2019, 94(5):117-137.
"The effects of measurement basis and slack benefits on honesty in budget reporting" (with B.K. Church and Y. Liu). Accounting, Organizations and Society, 2019,72: 74-84.
"Differential weighting of objective versus subjective measures in performance evaluation: Experimental evidence" (with N.T. Dai and G. Tang). European Accounting Review, 2018, 27(1): 129-148.
"Information acquisition and opportunistic behavior in managerial reporting" (with B.K. Church and R.L. Hannan). Contemporary Accounting Research, 2014, 31(2): 398-419.

"Shared interest and honesty in budget reporting" (with B.K. Church and R.L. Hannan). Accounting, Organizations and Society, 2012, 37(3): 155-167.
"Wage negotiation, employee effort and firm profit under output-based versus fixed-wage incentive contracts" (with D.V. Moser). Contemporary Accounting Research, 2011, 28 (2): 616-642.
"Lying: An experimental investigation of the role of situational factors" (with L.F. Ackert, B.K. Church, and L. Qi). Business Ethics Quarterly, 2011, 21(4): 605-632.
"Who believes the hype? An experimental examination of how language affects investor judgments" (with J. Hales and S. Venkataraman). Journal of Accounting Research, 2011, 49(1): 223-255.
"Reciprocity and the effectiveness of optimal agency contracts" (with D.V. Moser). The Accounting Review, 2009, 84(5): 1671-1694.
"Conflicts of interest, disclosure, and (costly) sanctions: Experimental evidence" (with B.K. Church). Journal of Legal Studies, 2009, 38(2): 505-532.
"Exploiting moral wiggle room: Experiments demonstrating an illusory preference for fairness" (with J. Dana and R.A. Weber). Economic Theory, 2007, 33(1): 67-80
"How effective is advice from interested parties? An experimental test using a pure coordination game" (with R.A. Weber and J. Dana). Journal of Economic Behavior and Organization, 2007, 62(4): 591-604.

Journal Editorial Roles

Associate Editor, Accounting and Business Research
Editorial Board: Contemporary Accounting Research; Accounting, Organizations and Society; Behavioral Research in Accounting

In Scheller News

2021

13th Annual Honors Day Award Recipients

2019

How Can Top Management Encourage Middle Management Buy-In for Corporate Social Responsibility?

Research Publications

Show Citations

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Year

Type

Year	Title	Journal	Author(s)	Type
2023	The behavioral effects of social distance and residual claim distribution on budget reporting in hierarchical organizations	The Accounting Review	Kuang, X. Majerczyk, M. Yang, D.	Published Papers	View
X. Kuang, M. Majerczyk, and D. Yang. 2023. The behavioral effects of social distance and residual claim distribution on budget reporting in hierarchical organizations. The Accounting Review 98(6): 283-298.
2022	The effects of transparency and employees’ voice on managerial decisions and employee effort in hierarchical organizations	European Accounting Review	Kuang, X. Li, Z. Yang, D.	Published Papers	View
X. Kuang, Z. Li, and D. Yang. 2022. The effects of transparency and employees’ voice on managerial decisions and employee effort in hierarchical organizations. European Accounting Review 31(4): 1003-1027.
2020	The role of auditor narcissism in auditor-client negotiations: Evidence from China	Contemporary Accounting Research	Church, B.K. Dai, N.T. Kuang, X. Liu, X.	Published Papers	View
2019	The effects of measurement basis and slack benefits on honesty in budget reporting	Accounting, Organizations and Society	Church, B.K. Kuang, X. Liu, Y.	Published Papers	View
2019	A dollar for a tree or a tree for a dollar? The behavioral effects of measurement basis on managers’ CSR investment decision	The Accounting Review	Church, B.K. Jiang, W. Kuang, X. Vitalis, A.	Published Papers	View
2014	Information acquisition and opportunistic behavior in managerial reporting	Contemporary Accounting Research	Church, B.K. Hannan, R.L. Kuang, X.	Published Papers	View
2012	Shared interest and honesty in budget reporting	Accounting, Organizations and Society	Church, B.K. Hannan, R.L. Kuang, X.	Published Papers	View
2011	Wage negotiation, employee effort and firm profit under output-based versus fixed-wage incentive contracts	Contemporary Accounting Research	Kuang, X. Moser, D.V.	Published Papers	View
2011	Lying: An experimental investigation of the role of situational factors	Business Ethics Quarterly	Ackert, L.F. Church, B.K. Kuang, X. Qi, L.	Published Papers	View
2011	Who believes the hype? An experimental examination of how language affects investor judgments	Journal of Accounting Research	Hales, J. Kuang, X. Venkataraman, S.	Published Papers	View
2009	Conflicts of interest, disclosure, and (costly) sanctions: Experimental evidence	Journal of Legal Studies	Church, B.K. Kuang, X.	Published Papers	View
2009	Reciprocity and the effectiveness of optimal agency contracts	The Accounting Review	Kuang, X. Moser, D.V.	Published Papers	View
2007	Exploiting moral wiggle room: Experiments demonstrating an illusory preference for fairness	Economic Theory	Dana, J. Weber, R.A. Kuang, X.	Published Papers	View
2007	How effective is advice from interested parties? An experimental test using a pure coordination game	Journal of Economic Behavior and Organization	Kuang, X. Weber, R.A. Dana, J.	Published Papers	View

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