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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 received his PhD from the University of Pittsburgh in 2005. His 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 his research in leading journals in accounting, law, ethics, and economics. He 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.

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 the News

2021

13th Annual Honors Day Award Recipients

2019

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