- 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 Area Chair in the School of Business at George Mason University.
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.
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.
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 an MBA from International Management Institute. Prior to his doctoral studies, Aier worked for more than nine years in the fields of banking and public accounting.
Presented the paper titled, “CEO Characteristics and Marketing Decision Making -An Empirical Investigation” at the Marketing Science (INFORMS Journal) in Shangai, China in 2016 (with coauthors Gauthan Vadakkepatt and Amit Joshi).
Received a Research Award from George Mason’s School of Business in 2015 and a Teaching Award from George Mason’s School of Business in 2016.
Received a Research Award from George Mason School of Business in 2015 and was nominated for a University Service Award from George Mason School of Business in 2016.
Published an article titled, “Debtholders' Demand for Conservatism: Evidence from Changes in Directors' Fiduciary Duties” (coauthored with Mikhail Pevzner and Long Chen) in the Journal of Accounting Research in 2014.
Received a Teaching Award from George Mason School of Business in 2015 for faculty recognized for outstanding contributions to teaching.
Published an article titled, “Debtholders' Demand for Conservatism: Evidence from Changes in Directors' Fiduciary Duties” (coauthored with Long Chen and Mikhail Pevzner) in the Journal of Accounting Research in 2014.
Nominated for an OSCAR Mentoring Excellence Award in 2013. The purpose of this award is to recognize and reward outstanding Mason community members who have mentored undergraduate students on research and creative activities and who foster a culture of student scholarship in support of Mason’s Students as Scholars initiative.
Nominated for the George Mason University Teaching Excellence Award in 2013. This award recognized outstanding faculty for their educational contributions to enhancing student learning at the university.
Published an article titled, “Insider Trading in Loss Firms” in Advances in Accounting in 2013.
Presented the paper titled “Fiduciary Duties of Directors and Accounting Conservatism” (with Long Chen and Mikhail Pevzner) at the 2012 Virginia Accounting Research Conference in Charlottesville, VA in May 2012.
Awarded the Beta Alpha Psi Philip A Blanchard Award for excellence in undergraduate education given in recognition as the Accounting faculty member of the year from George Mason University in 2012.
Presented (with Long Chen and Mikhail Pevzner) the paper titled “Fiduciary Duties of Directors and Accounting Conservatism” at the George Mason University Accounting Research Seminar in Fairfax, Virginia in March 2012.
Presented the paper titled “Board Term Limits and Earnings Quality” (with Min Shen and coauthors) at Syracuse University in Syracuse, New York in 2011.
Presented the paper titled “Experience vs. Entrenchment: Understanding the Determinants and Effects of Outside Directors' Tenure” at Oregon State University in Corvallis, Oregon.
Published an article titled, “On the Analysis of Firms' Cash Flows” (with coauthors) in Contemporary Accounting Research.