Changjiang Wang

Changjiang Wang

Associate Professor

Professional Summary

Changjiang John Wang is an Associate Professor of Accounting. He joined the Lindner College of Business at the University of Cincinnati in August 2016. Previously he taught at Florida International University. He graduated with his Accounting PhD from the University of Missouri in 2008. His MS in Accounting is from Texas Tech University. His primary teaching interest is in financial accounting. His primary research interests include corporate disclosure policy, financial reporting quality, and issues related to capital market intermediates such as auditors, rating agencies, and financial analysts. His research has appeared or is forthcoming in Contemporary Accounting Research, Accounting Horizons, Auditing: A Journal of Practice and Theory, Journal of Accounting, Auditing and Finance, Journal of Accounting and Public Policy, and Journal of Business Finance and Accounting.

Education

Ph D: The University of Missouri – Columbia Columbia, Missouri, 2008 (Accounting)

MS: Texas Tech University Lubbock, Texas, 2004 (Accounting)

Research and Practice Interests

Corporate disclosure policy and financial reporting quality; issues related to capital market intermediates such as auditors, rating agencies, and financial analysts; international accounting.

Publications

Published Abstracts

Wang, John Changjiang;Gopal Krishnan Are Important Clients Less Likely to Receive a Going Concern Opinion? Partner Level Evidence from the U.S.

Wang, John Changjiang;Gopal Krishnan;Wei Yu Does Managerial Ability Mitigate Litigation .[Abstract]

Wang, John Changjiang;Steve Lin;Assma Sawani The effect of the convergence projects between FASB and IASB on the nature of U.S. GAAP and IFRS .[Abstract]

Other Publications

Lin, Steve; Riccardi, William; Wang, John Changjiang Relative Benefits of Adoption of IFRS and Convergence between IFRS and U.S. GAAP: Evidence from Germany. . Contemporary Accounting Research

Lin, Stephen; Martinez, Donel; Wang, John Changjiang; Yang, Ya-wen (2018. ) Is Other Comprehensive Income Reported in the Income Statement More Value Relevant? . Journal of Accounting, Auditing & Finance

Abernathy, John L; Kang, Tony; Krishnan, Gopal V; Wang, Changjiang (06-2018. ) Is There a Relation Between Residual Audit Fees and Analysts ’ Forecasts ? .33 (3 ) , Journal of Accounting, Auditing & Finance

Kang, Tony; Khurana, Inder; Wang, John Changjiang (12-2017. ) International Diversification, SFAS 131 and Post-Earnings-Announcement Drift .34 (4 ) , Contemporary Accounting Research

Cornaggia, Kimberly J; Krishnan, Gopal V; Wang, John Changjiang (12-2017. ) Managerial Ability and Credit Ratings .34 (4 ) , Contemporary Accounting Research

Wang, John Changjiang; Pereira, Raynolde; Huang, Shawn X Corporate Transparency and Firm Growth .

Wang, John Changjiang International Diversification, SFAS 131, and Debt Maturity Structure . Journal of Accounting, Auditing & Finance

Abernathy, John L; Krishnan, Gopal V; Wang, John Changjiang Is the Dividend Policy Informative about Audit Fees? . Journal of Accounting Literature

Wang, John Changjiang International Diversification, SFAS 131, and Debt Maturity Structure . Journal of Accounting, Auditing & Finance

Huang, Shawn X; Pereira, Raynolde; Wang, John Changjiang (06-05-2017. ) Analyst Coverage and the Likelihood of Meeting or Beating Analyst Earnings Forecasts .34 (2 ) , Contemporary Accounting Research

Khurana, Inder K.; Wang, John Changjiang (2015. ) Debt maturity structure and accounting conservatism .42 (01/02/19 ) , Journal of Business Finance and Accounting

Krishnan, Gopal V.; Wang, John Changjiang (2015. ) The relation between managerial ability and audit fees and going concern opinions .34 (3 ) , Auditing: A Journal of Practice and Theory

Krishnan, Gopal V.; Wang, John Changjiang (2014. ) Are capitalized software development costs informative about audit risk? .28 (1 ) , Accounting Horizons

Wang, John Changjiang; Raghunandan, K.; McEwen, Ruth Ann (2013. ) Non-timely 10-K filings and audit fees .27 (4 ) , Accounting Horizons

Lin, Steve; Riccardi, William; Wang, John Changjiang (2012. ) Does accounting quality change following a switch from U.S. GAAP to IFRS? Evidence from Germany .31 (6 ) , Journal of Accounting and Public Policy

Additional Publications

Presentations

Invited Presentations

Wang, John Changjiang (04-06-2018. ) Are Important Clients Less Likely to Receive a Going Concern Opinion? Partner Level Evidence from the U.S. Accounting department of Lindner College of Business, Cincinnati, OH. Workshop. . Level:Local

Wang, John Changjiang (01-19-2018. ) New and Emerging Issues in International Accounting Research .2018 Midyear Meeting of the International Accounting Section, American Accounting Association, Long Beach, CA. Conference. . Level:International

Wang, John Changjiang (09-30-2016. ) Relative Benefits of Adoption of IFRS and Convergence between IFRS and U.S. GAAP: Evidence from Germany .Accounting department of Lindner College of Business, Cincinnati, OH. Workshop. . Level:Local

Honors and Awards

05-2017 Dean’s List of Teaching Excellence - Spring 2017 Level:College Type:Teaching

01-2017 Dean’s List of Teaching Excellence - Fall 2016 Level:College Type:Teaching

12-2016 Faculty Development Award - Spring 2017 Level:College Type:Scholarship/Research

Service

UC Serves (UC Serves is a day of intentional, focused service with more than 45 nonprofits and community-based groups in the areas surrounding UC campuses. This event is hosted by Emerging Leaders in Student Affairs (ELSA) and the Center for Community Engagement. ) UC Serves Type:University Level:University 05-19-2017 -05-19-2017

Undergraduate Curriculum committee Committee Member Type:Departmental Service Level:Department 08-2016

Accounting Advisory board meeting Attendee, Meeting Type:Departmental Service Level:Department 04-12-2018 -04-12-2018

Department Head search Committee (Review the credentials, meet candidates at the conference and through Skype, attend committee meetings to discuss the strategies and who to interview and bring for campus visits, meet the candidates, etc. ) Committee Member Type:Departmental Service Level:Department 07-2017 -11-2017

Geis Chair and PhD coordinator search Committee (review the position ads, review the credentials, meet candidates at the conference and through Skype, attend committee meetings to discuss the strategies and who to interview and bring for campus visits, meet the candidates, etc. ) Committee Member Type:Departmental Service Level:Department 02-2017 -11-2017

KPMG Career Opportunities in Tax Information Session Attendee, Meeting Type:Departmental Service Level:Department 09-19-2017 -09-19-2017

Meet the Firm"s night Attendee, Meeting Type:Departmental Service Level:Department 09-05-2017 -09-05-2017

the Accounting Department Banquet Attendee, Meeting Type:Departmental Service Level:Department 04-06-2017 -04-06-2017

Lunch with recruiters of PwC accounting firm Attendee, Meeting Type:Departmental Service Level:Department 01-25-2017 -01-25-2017

Lunch with recruiters of Ernst and Young accounting firm Attendee, Meeting Type:Departmental Service Level:Department 09-22-2016 -09-22-2016

The Ohio Board of Accountancy Meeting Attendee, Meeting Type:Departmental Service Level:Department 09-09-2016 -09-09-2016

Meet the Firm"s night Attendee, Meeting Type:Departmental Service Level:Department 09-08-2016 -09-08-2016

Lindner College of Business Research Committee (To continuously review the progress of faculty research, encourage collaborations, monitor appropriate themes for our curriculum ) Committee Member Type:University/College Service Level:University 08-15-2018

Study abroad program, China: Doing Business in China Faculty Advisor Type:University/College Service Level:University 05-04-2018 -05-11-2018

meet visiting delegation from Guangzhou University Attendee, Meeting Type:University/College Service Level:University 04-17-2018 -04-17-2018

Faculty Research Thought Leadership (Present the research in front of the Business Advisory Council to showcase the breadth of faculty research across the College. ) Type:University/College Service Level:University 03-02-2018 -03-02-2018

2017 Lindner College of Business Awards Reception Type:University/College Service Level:University 04-03-2017 -04-03-2017

Journal of International Accounting, Auditing & Taxation Editorial Review Board Member Type:Prof. Org. Level:Service to Professional Associations 01-01-2018

International Review of Economics and Finance (International Review of Economics and Finance ) Reviewer, Journal Article Type:Prof. Org. Level:Service to Professional Associations 05-2018 -07-2018

Journal of International Accounting, Auditing and Taxation (review the manuscript of the journal ) Reviewer, Journal Article Type:Prof. Org. Level:Service to Professional Associations 01-2018 -07-2018

Canadian Academic Accounting Association Annual Conference Discussant Type:Prof. Org. Level:Service to Professional Associations 06-15-2018 -06-15-2018

Journal of Accounting, Auditing and Finance ( Journal of Accounting, Auditing and Finance ) Reviewer, Journal Article Type:Prof. Org. Level:Service to Professional Associations 02-2018 -05-2018

Canadian Academic Accounting Association Annual Conference Reviewer, Conference Paper Type:Prof. Org. Level:Service to Professional Associations 02-2018 -04-2018

British Accounting Review (British Accounting Review ) Reviewer, Journal Article Type:Prof. Org. Level:Service to Professional Associations 12-2017 -01-2018

Journal of International Accounting, Auditing and Taxation (review the manuscript of the journal ) Reviewer, Journal Article Type:Prof. Org. Level:Service to Professional Associations 06-2017 -08-2017

Advances in Accounting, incorporating Advances in International Accounting reviewer for an article Type:Prof. Org. Level:Service to Professional Associations 09-2016 -07-2017

International Journal of Auditing (Accounting Horizons ) Reviewer, Journal Article Type:Prof. Org. Level:Service to Professional Associations 03-2017 -04-2017

Accounting Horizons (Accounting Horizons ) Reviewer, Journal Article Type:Prof. Org. Level:Service to Professional Associations 02-2017 -04-2017

European Accounting Review (European Accounting Review ) Reviewer, Journal Article Type:Prof. Org. Level:Service to Professional Associations 08-2016 -10-2016

Professional Affiliation

04-2017: A Canadian organization of educators, professionals, and others involved in or concerned about research and education in accounting and related areas. Canadian Academic Accounting Association , International

2004: The American Accounting Association is the premier community of accountants in academia. Founded in 1916, we have a rich and reputable history built on leading-edge research and publications. The diversity of our membership creates a fertile environment for collaboration and innovation. Collectively, we shape the future of accounting through teaching, research and a powerful network, ensuring our position as thought leaders in accounting. American Accounting Association, International

Courses Taught

INTERMED ACCT II

FIN ACCT FOUNDATION

FIN ACCT FOUNDATION

FORECASTING METHODS

INTERMED ACCT II

INTERMEDACCTII

FIN ACCT FOUNDATION

FIN ACCT FOUNDATION

FIN ACCT FOUNDATION

INTERMED ACCT II

Faculty Development Activities

04-18-2018 -04-18-2018 How Small Are Our Big Data: Turning the 2016 Surprise into a 2020 Vision Department of Operations, Business Analytics, and Information Systems, Lindner College of Business Cincinnati, OH, United States Type:The 27th Annual E. Leonard Arnoff/Milton J. Schloss Memorial Lecture on the Practice of Business Analytics

02-26-2018 -02-26-2018 COMMUNICATING YOUR RESEARCH: A WORKSHOP In this two-hour workshop, you’ll spend time on your own and in small groups drafting, honing and practicing how to communicate key aspects of your research to a variety of audiences. Emphasis is on conversations, though you will spend some time writing as well. , Office of Research Type:Workshop

02-14-2018 -02-14-2018 Machine Learning Day The event features three keynote speakers in the morning and case study/technical presentations on machine learning topics in the afternoon. , Center of Business Analytics, Lindner College of Business Cincinnati, OH, United States Type:Conference Attendance

05-31-2017 -05-31-2017 Active Learning Features in Kaltura and Echo360 In this hands-on training session, participants will learn how to create active learning content in Echo360 ALP as well as video quizzes in Kaltura., Center for the Enhancement of Teaching & Learning Type:Workshop

04-11-2017 -04-11-2017 Introduction to Critically Reflective Teaching Engage in systematic reflection on teaching and learning Apply what is known about the science of learning to your teaching Articulate learning objectives and integrate them into course materials and lessons Begin to align assessment strategies with learning objectives Provide and integrate feedback into your reflective teaching practice , Center for the Enhancement of Teaching and Learning (CET&L) Cincinnati, OH, USA Type:Workshop

02-22-2017 -02-22-2017 Introduction to Python Learn the basics of Python, a widely-used and general-purpose programming language. Python is useful for a wide range of applications, including data processing, parsing and web services. This workshop is on the basics of Python, including variables and data types, arrays, dictionaries, operators, conditions, loops, and functions. , University Libraries Cincinnati, Ohio, United States Type:Workshop

02-15-2017 -02-18-2017 2017 Trueblood Seminar for Professors The seminar provides a venue where experienced partners, professionals and university professors jointly explore the complex issues faced by auditors today in public practice. Through the development of case studies designed for use in the classroom, the program encourages interaction with practicing professionals, and provides educators with up-to-date accounting case study materials for their classrooms. The seminar features multiple case discussions, discussions on professional issues and developments in our Audit, Regulatory and Audit Innovation practices, as well as the importance of concepts in standard setting and disclosure effectiveness. , Deloitte Dallas, Texas, USA Type:Seminar

11-22-2016 -11-22-2016 EndNote This workshop provides hands-on instruction covering the following EndNote functions: electronic collection of research references (including importing references from a folder of PDF full text articles), organization and management of references (including automatic capturing of full text records), database searching tools, customization of your EndNote database and use of the Cite-While-You-Write feature to automatically format in-text citations and bibliographies. , University Libraries Cincinnati, Ohio, United States Type:Workshop

11-21-2016 -11-21-2016 Mendeley Mendeley is a free citation & collaboration tool for managing and sharing research papers, discovering research data and collaborating online. Mendeley will help you create groups and communicate within those groups. Workshop topics include: Installation, Inputting & organizing citations, Generating citations & bibliographies, Changing citation styles, and Creating groups and sharing references., University Libraries Type:Workshop

11-18-2016 -11-18-2016 The Data Analytics Showcase and Networking Event will highlight the innovative work of UC scholars in the application and evolution of analytics across the University of Cincinnati and its affiliates. Presentations will cover a broad spectrum of analytic topics including: · Statistical and Computational Methods (e.g., experimental design, simulations, mixed methods data) · Real World Applications (e.g., visualizations, dashboards) · Teaching innovations · Unique partnerships (e.g., academic-industry), the Office of Research and the UC Institute for Analytics Innovation (UC-IAI) Type:Workshop

11-15-2016 -11-15-2016 Models of Teaching Excellence (MOTE): Impacting Undergraduates with Digital Humanities (DH) Pedagogy Models of Teaching Excellence is a workshop designed to showcase excellent pedagogy from across the university. In this workshop, faculty can experience great pedagogy and engage in meaningful discussion. This program will begin with a teaching demonstration as if the participants were students, followed by an interactive discussion. Digital humanities represents the intersection of traditional humanities research and digital/computer-based technologies., Center for the Enhancement of Teaching & Learning and University Libraries Cincinnati, Ohio, United States Type:Workshop

11-15-2016 -11-15-2016 Top 10 Data Management Tips Managing your data has many benefits. And more and more funding agencies are requiring it. Learn how to save time and increase your research efficiency as well as preserve your data and facilitate new discoveries with these top 10 data management tips. Learn about open source tools like DMPtool, best file formats, data back-up and storage options, and what UC libraries can offer researchers to support data management best practices. , University Libraries Cincinnati, Ohio Type:Workshop

11-14-2016 -11-14-2016 GATE Workshop: Assessing Student Learning Learn: the value of assessment in teaching and learning select and design appropriate types of assessment on the basis of course objectives Grade efficiently and fairly, Center for the Enhancement of Teaching & Learning and the Graduate Association for Teaching Enhancement (GATE) Type:Workshop

Other Information

Accepted Contributions

John Changjiang Wang,  (Accepted). International Diversification, SFAS 131, and Debt Maturity Structure. Journal of Accounting, Auditing & Finance.

Stephen Lin, Donel Martinez, John Changjiang Wang, Ya-wen Yang,  (Accepted). Is Other Comprehensive Income Reported in the Income Statement More Value Relevant?. Journal of Accounting, Auditing & Finance.,

Research in progress

Title:Does Managerial Ability Mitigate Litigation
Status:Writing Results
Research Type:Scholarly,

Contact Information

428 Carl H. Lindner Hall
Phone: 513-556-3299
Fax: 513-556-6278
wang2cj@ucmail.uc.edu