John Changjiang Wang

Headshot of John Changjiang Wang, PhD

John Changjiang Wang, PhD

Associate Professor, Department of Accounting

2450 Carl H. Lindner Hall

513-556-3299

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.

Teaching Interest
Financial accounting

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

Awards | Honors
Organization: Carl H. Lindner College of Business, University of Cincinnati
Name: Dean’s List of Teaching Excellence - Spring 2017
Year Received: 2017

Organization: Carl H. Lindner College of Business, University of Cincinnati
Name: Dean’s List of Teaching Excellence - Fall 2016
Year Received: 2017

Organization: Carl H. Lindner College of Business, University of Cincinnati
Name: Faculty Development Award - Spring 2017
Year Received: 2016

Education
Institution: The University of Missouri – Columbia
Location: Columbia, Missouri
Major: Accounting
Dissertation: An Examination of the Impact of Voluntary Disclosure on Post-Earnings Announcement Drift
Completed: 2008
Degree: PhD

Institution: Texas Tech University
Location: Lubbock, Texas
Major: Accounting
Completed: 2004
Degree: MS

Published Contributions
Steve Lin, William Riccardi, John Changjiang Wang,  (2019). Relative Benefits of Adoption of IFRS and Convergence between IFRS and U.S. GAAP: Evidence from Germany. Contemporary Accounting Research, 588-628.

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

John Abernathy, Tony Kang, Gopal Krishnan, Changjiang Wang,  (2018). Is There a Relation Between Residual Audit Fees and Analysts ’ Forecasts ?. Journal of Accounting, Auditing & Finance, 299-323.

Tony Kang, Inder Khurana, John Changjiang Wang,  (2017). International Diversification, SFAS 131 and Post-Earnings-Announcement Drift. Contemporary Accounting Research, 2152-2178.

Kimberly Cornaggia, Gopal Krishnan, John Changjiang Wang,  (2017). Managerial Ability and Credit Ratings. Contemporary Accounting Research, 2094-2122.

Shawn Huang, Raynolde  Pereira, John Changjiang Wang,  (2017). Analyst Coverage and the Likelihood of Meeting or Beating Analyst Earnings Forecasts. Contemporary Accounting Research, 871-899.

Inder Khurana, John Changjiang Wang,  (2015). Debt maturity structure and accounting conservatism. Journal of Business Finance and Accounting, 167–203.

Gopal Krishnan, John Changjiang Wang,  (2015). The relation between managerial ability and audit fees and going concern opinions. Auditing: A Journal of Practice and Theory, 139–160.

Gopal Krishnan, John Changjiang Wang,  (2014). Are capitalized software development costs informative about audit risk?. Accounting Horizons, 39–57.

John Changjiang Wang, K. Raghunandan, Ruth McEwen,  (2013). Non-timely 10-K filings and audit fees. Accounting Horizons, 737–755.

Steve Lin, William Riccardi, John Changjiang Wang,  (2012). Does accounting quality change following a switch from U.S. GAAP to IFRS? Evidence from Germany. Journal of Accounting and Public Policy, 641–657.

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

Research in progress
Title: Are Important Clients Less Likely to Receive a Going Concern Opinion? Partner Level Evidence from the U.S.
Status: On-Going
Research Type: Scholarly

Title: Does Managerial Ability Mitigate Litigation
Status: On-Going
Research Type: Scholarly

Title: The effect of the convergence projects between FASB and IASB on the nature of U.S. GAAP and IFRS
Status: On-Going
Research Type: Scholarly

Presentations
Title: The effect of the convergence project between FASB and IASB on the nature of U.S. GAAP and IFRS
Organization: College of Business at Marquette University
Location: Milwaukee, WI
Year: 2019

Title: The effect of the convergence project between FASB and IASB on the nature of U.S. GAAP and IFRS
Organization: Accounting department of Lindner College of Business
Location: Cincinnati, OH
Year: 2018

Title: Are Important Clients Less Likely to Receive a Going Concern Opinion? Partner Level Evidence from the U.S.
Organization: American Accounting Association
Location: Washington DC
Year: 2018

Title: Are Important Clients Less Likely to Receive a Going Concern Opinion? Partner Level Evidence from the U.S.
Organization: Canadian Academic Accounting Association
Location: Calgary
Year: 2018

Title: Are Important Clients Less Likely to Receive a Going Concern Opinion? Partner Level Evidence from the U.S.
Location: Indianapolis
Year: 2018

Title: Are Important Clients Less Likely to Receive a Going Concern Opinion? Partner Level Evidence from the U.S.
Organization: Accounting department of Lindner College of Business
Location: Cincinnati, OH
Year: 2018

Title: New and Emerging Issues in International Accounting Research
Organization: American Accounting Association
Location: Long Beach, CA
Year: 2018

Title: Corporate Transparency and Firm Growth
Organization: American Accounting Association
Location: Tampa, FL
Year: 2017

Title: Relative Benefits of Adoption of IFRS and Convergence between IFRS and U.S. GAAP: Evidence from Germany
Organization: Contemporary Accounting Research and International Accounting Standards Board (IASB)
Location: Waterloo, Canada
Year: 2016

Title: Relative Benefits of Adoption of IFRS and Convergence between IFRS and U.S. GAAP: Evidence from Germany
Organization: Accounting department of Lindner College of Business
Location: Cincinnati, OH
Year: 2016

Title: International Diversification, SFAS 131, and Debt Maturity Structure
Organization: American Accounting Association
Location: New York city
Year: 2016