John Jiang

John (Xuefeng) Jiang is the Eli Broad Endowed Professor of Accounting and Information Systems, Professor of Finance (by courtesy), and Law School Faculty Affiliate at Michigan State University. He is also an associate editor at Managment Science and the President-Elect of the Financial Accounting and Reporting Section of the American Accounting Association. He collects novel data to address public policy questions at the interface of accounting and finance. He is an award-winning teacher and researcher. He has been the Outstanding Teacher of the Year, the Withrow Endowed Emerging Scholar, and the inaugural Broad Integrative Fellow. He received MSU's Spirit of Ability Award "for creating vibrant environments that welcome, fortify, and compassionately challenge students with disabilities to reach their fullest ability."

His research has been covered by Wall Street Journal, New York Times, NPR, Forbes, CBS News, U.S. News & World Report, Reuters, and Huffington Post. He won the 2017 American Accounting Association (AAA) Distinguished Contribution to Accounting Literature Award, which "recognizes accounting research of exceptional merit that has significantly impacted the discipline over a period of at least five years." Some of his public policy suggestions were published as op-eds on the Hill, Washington Times, and Medpage Today. His doctoral students obtained tenure track jobs at the University of Florida, The National University of Singapore, and Miami University. He is a past President of MSU's Chinese Faculty Club and a former faculty advisor of Broad China Business Society, a student organization. He passed the Uniform CPA exams in both China and the United States.

His research can be accessed at https://sites.google.com/view/johnjiang

Ge Bai, John Jiang, and Renee Flasher. 2017.Hospital Risk of Data Breaches. JAMA Internal Medicine 177 (6):878-880.John (Xuefeng) Jiang, Isabel Yanyan Wang, and K. Philip Wang (2019) Big N Auditors and Audit Quality: New Evidence from Quasi-Experiments. The Accounting Review: January 2019, Vol. 94, No. 1, pp. 205-227.
Jiang J, Bai G. Evaluation of Causes of Protected Health Information Breaches. JAMA Intern Med. 2019;179(2):265–267. doi:10.1001/jamainternmed.2018.5295
John Jiang, Isabel Wang, and Dan Wangerin. 2017. How Does the FASB Make Decisions? A Descriptive Study of Agenda Setting and the Role of Individual Board Members, Accounting, Organizations and Society (forthcoming), doi.org/10.1016/j.aos.2018.05.002 John Jiang, Isabel Wang, and Philip Wang. 2017. Revolving Rating Analysts and Ratings of Mortgage-backed and Asset-backed Securities: Evidence from LinkedIn. Management Science (forthcoming), doi.org/10.1287/mnsc.2017.2921John Jiang, Kathy Petroni, Isabel Wang, 2016. Private Intermediary Innovation and Market Liquidity: Evidence from the Pink Sheets Market. Contemporary Accounting Research 33:920-948. Formerly titled "Did Stop Signs Stop Investor Trading? Investor Attention and Liquidity in the Pink Sheets Tiers of the OTC Market". Presented at the 2013 CAR ConferenceJohn Jiang, Isabel Wang, Yuan Xie, 2015. Does It Matter Who Serves on the Financial Accounting Standards Board? Bob Herz's Resignation and Fair Value Accounting for Loans. Review of Accounting Studies 20:371-394. John Jiang, Mary Stanford and Yuan Xie 2012. Does it matter who pays for bond ratings? Historical evidence. Journal of Financial Economics 105:3: 607-621. John Jiang, Kathy Petroni and Isabel Wang. (2010). CFOs and CEOs: Who Have the Most Influence on Earnings Management?. Journal of Financial Economics. 96: 3. 513-526.Linda Bamber, John Jiang and Isabel Wang. (2010 July). What's my style? The influence of top managers on voluntary corporate financial disclosures. The Accounting Review. 85: 4. 1131-1162.Linda Bamber, Kathy Petroni, John Jiang and Isabel Wang. (2010 January). Comprehensive Income: Who's afraid of Performance Statement Reporting?. The Accounting Review. 85: 1. 97-126.Ben Ayers, John Jiang and Stacie Laplante. (2009). Taxable Income as a Performance Measure: The Effects of Tax Planning and Earnings Quality. Contemporary Accounting Research. 26: 1. 1-44. Presented at the 2007 CAR ConferenceJohn Jiang. (2008 March). Beating Earnings Benchmarks and the Cost of Debt. The Accounting Review. 83: 2. 377-416.Ben Ayers, John Jiang, and Eric Yeung. (2006 May). Discretionary Accruals and Earnings. The Accounting Review. 81: 3. 617-652.John (Xuefeng) Jiang et al., Canary in a Coal Mine? A Look at Initial Data on COVID-19’s Impact on U.S. Hospitals (Commonwealth Fund, June 2020). https://doi.org/10.26099/w4q4-xn75Ge Bai and John Xuefeng Jiang. How to prevent medical records from being hacked 2020 June 22. Wall Street Journal  https://www.wsj.com/articles/how-to-prevent-medical-records-from-being-hacked-11592605721Ge Bai and John Xuefeng Jiang. How to prevent medical records from being hacked 2020 June 22. Wall Street Journal  https://www.wsj.com/articles/how-to-prevent-medical-records-from-being-hacked-11592605721Ashraft, M., Jiang, J.X., and Wang, I.Y., 2022. Are There Trade-Offs with Mandating Timely Disclosure of Cybersecurity Incidents? Evidence from State-Level Data Breach Disclosure Laws. The Journal of Finance and Data Science, 8, pp.202-213. Available at: https://doi.org/10.1016/j.jfds.2022.08.001. Cited by SEC Commissioner Hester Peirce in her statement on SEC’s cybersecurity disclosure.Ashraf, M.usaib, John X Jiang, and Isabel Wang. 2022.  Are There Trade-Offs with Mandating Timely Disclosure of Cybersecurity Incidents? Evidence from State-Level Data Breach Disclosure Laws,  working paper https://drive.google.com/file/d/1lYtlr7oUimYcsDviMiYhxxRDkiJqnXVg/view?usp=sharingQi K, Jiang X, Bai G (2022) Land, buildings, and equipment acquisitions in U.S. hospitals: A fifteen-year perspective. PLoS ONE 17(8): e0272370. https://doi.org/10.1371/journal.pone.0272370Jiang, J.X. and Shen, M., 2024. Labor market Outcomes of Restatements for Corporate Accountants. Management Science, forthcoming.
Jiang, J.X., Cram, P., Qi, Ki., and Bai, G., 2024. Challenges and Dynamics of Public Health Reporting and Data Exchange During COVID-19: Insights from US hospitals. Health Affairs Scholar, 2(1), January 2024, Available at: https://doi.org/10.1093/haschl/qxad080. Covered by MSUToday.Jiang, J.X., Qi, K., Bai, G., and Schulman, K., 2023. Pre-Pandemic Assessment: A Decade of Progress in Electronic Health Record Adoption among U.S. Hospitals. Health Affairs Scholar, 1(5), qxad056. Available at: https://doi.org/10.1093/haschl/qxad056.Jiang, J.X. and Shen, M., 2023. Traditional Media, Twitter, and Four Business Scandals. Journal of Quantitative Description: Digital Media, 3. Available at: https://doi.org/10.51685/jqd.2023.016.Huang, X., Ivkovich, Z., Jiang, J.X., and Wang, I.Y., 2023. Angel Investment and First Impressions. Journal of Financial Economics, 149(2), pp.161-178. Available at: https://doi.org/10.1016/j.jfineco.2023.05.001.Jiang, J.X. and Kong, J., 2023. Green Dies in Darkness? Environmental Externalities of Newspaper Closures. Review of Accounting Studies. Available at: https://doi.org/10.1007/s11142-023-09786-5.Jiang, J.X., He, S., and Wang, P., 2024., Partner Wealth and Audit Quality: Evidence from the United States. Review of Accounting Studies, Published June 26, 2024. Available at https://doi.org/10.1007/s11142-024-09828-6Jiang, J.X., Ross, J.S. and Bai, G., 2024. Unveiling the Adoption and Barriers of Telemedicine in US Hospitals: A Comprehensive Analysis (2017–2022). Journal of General Internal Medicine, pp.1-8Jiang, J.X., Shen, M. and Kong, J., 2024. The Information Content of Rating Action Reports: A Topic Modeling Approach. The British Accounting Review, p.101435.Choi, C. Jiang, J.X., Yang, G., and Zheng, X., 2024. When Banks Leak: The Impact of Data Breaches on Loan Contracts. Working paper.