Principles of Asset Recognition when Future Benefits are Uncertain

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.