Jason Kuang

Research

Application of behavioral sciences to accounting issues

Experimental/behavioral economics

Education

PhD, University of Pittsburgh, 2005

Biography

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.

Featured publications:

• Dai, N., X. Kuang, and G. Tang. 2016. Differential weighting of objective versus subjective measures in performance evaluation: Experimental evidence. European Accounting Review , in press.

• 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):
  616-642.

• 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):
  223-255.

• 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.