Ph.D. Coordinator, Accounting
Dr. Xi (Jason) Kuang received his PhD from the University of Pittsburgh in 2005. His research investigates the effects of economic and psychological factors on individuals' behavior and decision making in accounting settings. Dr. Kuang has published his research in premier journals in accounting, law, ethics, and economics. He is an associate editor of Accounting and Business Research and is serving (or has served) on the editorial boards of The Accounting Review, Contemporary Accounting Research, Accounting, Organizations and Society, and Behavioral Research in Accounting.
- Behavioral decision making in accounting contexts
- Managerial accounting and control
- Experimental/behavioral economics
- "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): 1-16.
- "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.