School of Business

JK Aier, PhD

Area Chair and Associate Professor, Accounting

Faculty Directory

Research Focus

My research primarily focuses on the influence of managerial characteristics and governance mechanisms on financial reporting decisions. In a highly cited publication, my co-authors and myself investigated whether CFO characteristics are associated with accounting restatements. Recently my research work examines how governance control systems and managerial incentives influence corporate outcomes. My articles have been published in premier journals like the Journal of Accounting Research, Contemporary Accounting Research, Accounting Horizons and Journal of the American Taxation Association. I currently serve as an Associate Editor at a top ranking journal, Advances in Accounting and continue to work as an ad hoc reviewer for research conferences and multiple peer reviewed journals.

I am also the Director of the Investor Protection & Corporate Fraud Research Center which strives to provide thought leadership on investor protection and fraud risk by focusing on the role corporate governance, auditors, insider trading, management disclosures, and the legal and regulatory environment of business.

Current Projects

■ An examination of terminal Year of auditor-client relationship; with Keith Jones, Qiyang Lian and Joe Schroeder.

■ Do CEO risk preferences matter? Evidence from firm’s advertising and innovation efforts; with Amit Joshi and Gautham Vadakkepatt.

■ The consequences of reporting earnings strings for CEOs; with Jian Cao, Zhanel DeVides and Ki Kyung Song.

Select Publications

■ Aier, J.K. and Visvanathan, G. (2019). Auditor going concern opinions and FIN 48 reserves. Journal of Managerial Issues 31(4).

■ Aier, J.K. et al., (2014). Debtholders’ Demand for Conservatism: Evidence from changes in directors’ fiduciary duties. Journal of Accounting Research 52(5).

■ Aier, J.K. and Ohlson, J. (2009). On the analysis of firms and cashflows. Contemporary Accounting Research 26(4).

■ Aier, J.K. et al., (2005). The financial expertise of CFOs and accounting restatements. Accounting Horizons 19(3).