Research News

A pair of accounting professors at George Mason University’s Songdo (South Korea) campus discovered that CEOs with formative Korean War memories reacted differently to perceptions of downside risk.

The inescapable “negotiator’s dilemma”—i.e., whether to take a competitive or cooperative stance—is less vexing if one remembers that the long-term relationship between the counterparties is often more valuable than the stakes of any one negotiation, says George Mason University management professor Einav Hart.

George Mason University management professor David Lucas finds that the rising generation of entrepreneurs are far more likely to build mission-driven businesses than their over-30 counterparts. But the differences don’t end there.

Zhechao Yang, assistant professor of information systems and operations management at Costello College of Business at George Mason University, has helped develop a machine learning framework that can sift through the online buzz to identify the social media posts most likely to drive product purchases.

During unexpected absences of the Fortnite superstar streamer Richard Tyler “Ninja” Blevins, one of the most-followed channels on the live video streaming platform Twitch, his lesser-known competitors took the stage, research by Brad Greenwood, professor of information systems and operations management at George Mason University shows.

It’s good PR for banks to tout their tight relationships with borrowers in their local community. But do they put their money where their mouth is? George Mason University finance professor Stephen Karolyi sheds light on how lenders weigh the value of future relationships against concrete payoffs in the here and now.

Companies with a serious commitment to social impact can be designated as such by state governments and/or certified by B-Lab, a global NGO. Those that do both are not just seeking twice the acclaim; their redoubled commitment is measurable using AI-assisted quality frameworks employed by David Lucas, a management professor at George Mason University.

Given today’s short attention spans, how much could it really hurt a business to get caught attempting to manipulate their reputation on a platform like Yelp? George Mason University accounting professor Yi Cao has done the math, and it isn’t pretty for businesses willing to cross ethical lines.

What is the role of professional judgment and oversight in AI-assisted audits? How is private equity investment altering the management and strategic direction of accounting firms? Can regulators close the tax gap for cryptocurrencies and borderless digital assets and ensure enforcement? The 2026 Accounting Horizons Conference, hosted by the Costello College of Business at George Mason University, provided a platform to examine answers to questions shaping the accounting industry’s future.

When crowdfunding platform Kickstarter started allowing creators to put environmental pledges front and center, George Mason University accounting professor Yi Cao saw a unique opportunity. His co-authored research shows how “going green” turned out to be an impactful business choice with financial, operational and, yes, environmental implications for entrepreneurs and customers.

As workers enter new organizational roles, join new employers, or transition into different fields, they often experience emotional turmoil associated with changes in their professional identity. To ease the adjustment, they can train their “transition muscles” by learning from past experiences and anticipating future changes, suggests a new book chapter from George Mason University management professor Sarah Wittman.

Retail investor attention creates an incentive for firms to present earnings that satisfy investors' expectations using accounting discretion. Such a “numbers game” – the use of legally permissible accounting practices to influence reported earnings – makes investor attention an economic force influencing corporate reporting decisions, argues finance professor Lei Gao of George Mason University.