Skip to main content

Kuang, Jason

Jason Kuang

Associate Professor

Academic Area(s):
- Behavioral decision making in accounting contexts;
- Managerial accounting and organizational control;
- Experimental/behavioral economics.
PhD, University of Pittsburgh, 2005

Dr. Xi (Jason) Kuang's teaching interests are financial accounting and managerial accounting.  His research investigates the effects of economic and psychological factors on decision making in accounting and related business settings. Dr. Kuang has published his research in premier journals in accounting, law, ethics, and economics. Dr. Kuang has served on the editorial boards of The Accounting Review, Contemporary Accounting Research, Accounting, Organizations and Society, and Behavioral Research in Accounting.

Featured publications:

  • Church, B.K., W. Jiang, X. Kuang, and A. Vitalis. 2018. 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, forthcoming.                           
  • Church, B.K., X. Kuang, and Y. Liu. 2018. The effects of measurement basis and slack benefits on honesty in budget reporting. Accounting, Organizations and Society, forthcoming.
  • Dai, N., X. Kuang, and G. Tang. 2018. Differential weighting of objective versus subjective measures in performance evaluation: Experimental evidence. European Accounting Review 27(1): 129-148.

  • Church, B.K., R.L. Hannan, and X. Kuang. 2014. Information acquisition and opportunistic behavior in managerial reporting. Contemporary Accounting Research 31(2): 398-419.
  • Church, B.K., R.L. Hannan, and X. Kuang. 2012. Shared interest and honesty in budget reporting.
    Accounting, Organizations and Society 37(3): 155-167.
  • Kuang, X., and D.V. Moser. 2011. Wage negotiation, employee effort and firm profit under
    output-based versus fixed-wage incentive contracts. Contemporary Accounting Research 28 (2):
  • Ackert, L.F., B.K. Church, X. Kuang, and L. Qi. 2011. Lying: An experimental investigation of
    the role of situational factors. Business Ethics Quarterly 21 (4): 605-632.
  • Hales, J., X. Kuang, and S. Venkataraman. 2011. Who believes the hype? An experimental
    examination of how language affects investor judgments. Journal of Accounting Research 49(1):
  • Kuang, X., and D.V. Moser. 2009. Reciprocity and the effectiveness of optimal agency contracts.
    The Accounting Review 84 (5): 1671-1694.
  • Church, B.K., and X. Kuang. 2009. Conflicts of interest, disclosure, and (costly) sanctions:
    Experimental evidence. Journal of Legal Studies 38 (2): 505-532.
  • Dana, J., R.A. Weber, and X. Kuang. 2007. Exploiting moral wiggle room: Experiments
    demonstrating an illusory preference for fairness. Economic Theory 33 (1): 67-80
  • Kuang, X., R.A. Weber, and J. Dana. 2007. How effective is advice from interested parties? An
    experimental test using a pure coordination game. Journal of Economic Behavior and
    Organization 62 (4): 591-604.