Wenjun Kuang

winniekwj@gmail.com

Working Experience

Hiroshima University, Hiroshima, Japan

• Assistant Professor in Accounting (Tenure-track) (Jun. 2024 – present)

Osaka University, Osaka, Japan

• Postdoctoral (Researcher) in Accounting (Oct. 2023 – present)
  • Contact person: Prof. Shiiba Atsushi

Academic Background

Osaka University, Osaka, Japan

• Ph.D in Accounting (Oct. 2019 – Sep.2023)
  • Supervisor: Prof. Shiiba Atsushi
  • Research area: Accounting Information, Corporate Governance, and ESG/CSR

Beijing Normal University, Beijing, China

• M.S. in Accounting (Sep. 2016 – Jun. 2019)

• Visiting student at the University of New South Wales (Jul. 2017 - Dec. 2017)

• B.A. in Accounting (Sep. 2012 – Jun. 2016)

Publications

Peer-reviewed journal articles

• Real Earnings Smoothing and Crash Risk: Evidence from Japan
  Journal of International Financial Management & Accounting 33(1), pp.154-187. February, 2022. https://doi.org/10.1111/jifm.12143
  Wenjun Kuang

• Accounting Comparability and Cash Holdings of Japanese Firms
  Accounting Letters（日本経済会計学会・英文学会誌）1(1), pp.1-12. February, 2024. https://aea-j.org/wp/wp-content/uploads/2020/02/aeaj_info/Accounting-Letters_Wenjun-Kuang.pdf
  Wenjun Kuang

Other research articles

• Accounting Comparability and the Accuracy of Management Earnings Forecasts in Japan
  Discussion Papers In Economics And Business of Osaka University (No. 23-07)，pp.1-46. 2023年5月. https://www2.econ.osaka-u.ac.jp/econ_society/dp/2307.pdf
  Wenjun Kuang

• ESG 指標に基づく経営者報酬に関する基礎的調査— 有価証券報告書における開示情報に基づいて—
  『関西大学商学論集』，67(3)，pp.37-61. 2022年12月. https://doi.org/10.32286/00027700
  乙政正太, Wenjun Kuang and 椎葉淳

• Reexamining Ownership Structure, ESG Engagements, and Corporate Financial Performance: The Nonlinear Relationship in Japan
  『大阪大学経済学』，72(2)，pp.1-26. 2022年9月. https://doi.org/10.18910/89242
  Wenjun Kuang

• Short Sales, Market Conditions and the Crash Risk
  Accounting Research (in Chinese), 2019(06), pp.43-50.
  Xuegang Cui, Qu Deng and Wenjun Kuang

• Female Executives, Cash Holdings and Firm Value
  Finance Research (in Chinese), 2017(04), pp.76-85.
  Wenjun Kuang, Huili Zhang and Yisha Mao

• Neuroaccounting: Connotation, Paradigm and Prospect
  Journal of Beijing Technology and Business University: Social Science Version (in Chinese), 2017, 32(04), pp.11-23.
  Xuegang Cui, Wenjun Kuang and Gui Xue

• Accounting Research Based on Neuroscience Approaches: Study Analysis and Future Directions
  Accounting Research (in Chinese), 2016(12), pp.21-28+95.
  Xuegang Cui, Qu Deng and Wenjun Kuang

Conference Presentations

• Accounting Comparability and the Accuracy of Management Earnings Forecasts in Japan
  日本会計研究学会　第82回大会，2023年9月3日，大阪公立大学 (online)

• Accounting Comparability and the Accuracy of Management Earnings Forecasts in Japan
  The 2023 American Accounting Association Annual Meeting, 8th Aug. 2023, Denver, CO

• Real Earnings Smoothing and Crash Risk: Evidence from Japan
  The First European Accounting Association Virtual Annual Congress, 27th May 2021, European Accounting Association (online)

• Real Earnings Smoothing and Crash Risk: Evidence from Japan
  The 11th International Conference of The Japanese Accounting Review, 26th Dec. 2020, Kobe University (online)

Grants

• 研究活動スタート支援 (Jul. 2024 – Mar. 2026(expected))
  External Environments or Internal Incentives? Empirical Research on Determinants of Accounting Comparability in the Japanese Capital Market

• 石井記念証券研究振興財団研究助成金 (Oct. 2023 – Mar. 2025(expected))
  Empirical Research on the Determinants of Stock Price Crash Risk: Evidence from the Japanese Capital Market

• 大阪大学次世代挑戦的研究者育成プロジェクト (Oct. 2021 – Sep. 2022)
  Factors Determining the SDGs Activities of Japanese Companies and the Consequences from the Financial Performance and the Capital Market

• 公益財団法人全国銀行学術研究振興財団　研究助成（共同研究者，代表者：椎葉淳） (Dec. 2020 – Dec. 2022)
  ESG 指標と連動した報酬制度に関する実証研究

Certificates

• 日商簿記検定試験2級
• 日商簿記検定試験3級
• The International Certified Management Accountant
• The Securities Qualification Certificate (Chinese)
• The Accounting Qualification Certificate (Chinese)