Overview
Xu Jiang, PhD, Associate Professor of Business Administration; BA (University of Science and Technology of China), PhD (University of Minnesota).
Professor Jiang joined Fuqua faculty after serving as an assistant professor of accounting at Carnegie Mellon University’s Tepper School of Business. Professor Jiang’s research is in the area of theoretical models in disclosure and economic consequences of accounting standards. His current work focuses on the economic consequences of accounting conservatism and fair value accounting. He teaches financial accounting.
Professor Jiang joined Fuqua faculty after serving as an assistant professor of accounting at Carnegie Mellon University’s Tepper School of Business. Professor Jiang’s research is in the area of theoretical models in disclosure and economic consequences of accounting standards. His current work focuses on the economic consequences of accounting conservatism and fair value accounting. He teaches financial accounting.
Current Duke Appointments & Affiliations
Associate Professor of Business Administration
·
2021 - Present
Fuqua School of Business
Recent Scholarly Works
Transparency and Bank Liability Structure
Journal article The Accounting Review · May 1, 2026 ABSTRACTWe study the desirability of transparent accounting information for banks depending on their liability structure. In our model, a bank finances a long-term project with both uninsured and insured ... Full text CiteTarget Return Strategy
Journal article Financial Review · November 1, 2025 We study the target return strategy (TRS), which exits the market once the return reaches a preset target. We show that the holding-period return (HPR) cannot mean-variance dominate TRS, but TRS can mean-variance dominate HPR. We theoretically analyze TRS ... Full text CiteThe Economic Consequences and Underlying Mechanisms of Implementing Common Accounting Standards
Journal article Accounting Horizons · September 1, 2025 SYNOPSISWe empirically examine the channels through which the implementation of common accounting standards affects liquidity. Theory suggests two channels through which adopting a common standard can affect ... Full text CiteEducation
University of Minnesota, Twin Cities ·
2011
Ph.D.
The University of Chicago ·
2005
Ph.D.
The University of Chicago ·
2003
M.S.
University of Science and Technology of China (China) ·
2002
B.S.