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Aier, JK

Academic Unit:Accounting
Position:Associate Professor & Director MSA Program
Office Location:Enterprise Hall 112
Office Hours:By Appointment
Research Interests:
  • Insider Trading
  • Cash Flow Analysis
  • Earnings Quality
  • Corporate Governance
  • PhD - Accounting, Arizona State University
  • MS - Accounting and Information Systems, W.P. Carey School of Business
  • MBA - International Management Institute, Delhi, India
  • BS - Commerce, University of Calcutta, India

JK Aier is an Associate Professor of Accounting and Academic Director of the MSA program in the School of Business at George Mason University. Professor Aier’s research primarily focuses on the influence of managerial characteristics and incentives on financial reporting decisions. In an early paper, he investigated whether CFO characteristics are associated with accounting restatements. His recent research examines how changes in directors’ fiduciary duties could lead them to influence managers to adopt more conservative financial reporting. His work has been published in Journal of Accounting Research, Contemporary Accounting Research, Accounting Horizons and Journal of the American Taxation Association.

Professor Aier teaches financial accounting courses at the undergraduate level and courses on corporate governance and advanced financial accounting for graduate students. He developed a teaching model on ethics and sustainability that lays the foundation for teaching ethics across the curriculum in graduate programs at the School of Business. He received the 2012 Beta Alpha Psi Philip Blanchard teaching award for excellence in undergraduate education and was nominated for the 2013 OSCAR mentoring excellence award.

JK Aier earned his PhD and Masters in Accountancy and Information Systems from Arizona State University. He is also a certified Chartered Accountant and Cost Accountant and has a MBA from International Management Institute. Prior to his doctoral studies, Professor Aier worked for over nine years in the fields of banking and public accounting.