WENJUN KUANG

Last Updated :2026/04/03

Affiliations, Positions
Graduate School of Humanities and Social Sciences, Assistant Professor
E-mail
winniekhiroshima-u.ac.jp
Self-introduction
I am currently conducting research on the influence of financial information and non-financial performance on corporate information asymmetry, the disclosure environment, and firm value. Specifically, I aim to investigate how the quality of financial information (including income smoothing and the comparability of financial statements) and non-financial information such as ESG performance impact investor decision-making.

Basic Information

Major Professional Backgrounds

  • 2024/06/01, Hiroshima University, Graduate School of Humanities and Social Sciences, Assistant Professor
  • 2023/10/01, Osaka University, Graduate School of Economics, Researcher

Educational Backgrounds

  • The University of New South Wales (Exchange Student), Business School, Accounting, Australia, 2017/07, 2017/12
  • Osaka University, Graduate School of Economics, Accounting, Japan, 2019/10, 2023/09
  • Beijing Normal University, Graduate School of Business, Accounting, China, 2016/09, 2019/06
  • Beijing Normal University, Business School, Accounting, China, 2012/09, 2016/06

Academic Degrees

  • Beijing Normal University
  • Osaka University

Research Fields

  • Social sciences;Management;Accounting

Research Keywords

  • Accounting Information, Corporate Governance, and ESG/CSR

Affiliated Academic Societies

  • American Accounting Association
  • European Accounting Association
  • The Accounting and Economic Association of Japan
  • Japan Accounting Association

Educational Activity

Course in Charge

  1. 2026, Undergraduate Education, 3Term, Special Lectures(Accounting)
  2. 2026, Undergraduate Education, Year, Seminar
  3. 2026, Undergraduate Education, First Semester, Financial Accounting
  4. 2026, Graduate Education (Master's Program) , 2Term, Humanities and Social Sciences and Society
  5. 2026, Graduate Education (Master's Program) , 2Term, Humanities and Social Sciences and Society
  6. 2026, Graduate Education (Master's Program) , First Semester, Financial Accounting
  7. 2026, Graduate Education (Master's Program) , Second Semester, Accounting Policy

Research Activities

Academic Papers

  1. ★, Real Earnings Smoothing and Crash Risk: Evidence from Japan, Journal of International Financial Management & Accounting, 33(1), 154-187, 202202
    Link to Paper Search Results by DOI
  2. ★, Accounting Comparability and Cash Holdings of Japanese Firms, Accounting Letters, 1(1), 35-46, 202403
  3. Accounting Comparability and the Accuracy of Management Earnings Forecasts in Japan, Discussion Papers In Economics And Business of Osaka University (No. 23-07), 1-46, 202305
  4. Reexamining Ownership Structure, ESG Engagements, and Corporate Financial Performance: The Nonlinear Relationship in Japan, Osaka Economic Papers, 72(2), 1-26, 202209
    Link to Paper Search Results by DOI
  5. Short Sales, Market Conditions and the Crash Risk, Accounting Research (in Chinese), 2019(6), 43-50, 201906
  6. Female Executives, Cash Holdings and Firm Value, Finance Research (in Chinese), 2017(04), 76-85, 201704
  7. Neuroaccounting: Connotation, Paradigm and Prospect, Journal of Beijing Technology and Business University: Social Science Version (in Chinese), 32(04), 11-23, 201704
  8. Accounting Research Based on Neuroscience Approaches: Study Analysis and Future Directions, Accounting Research (in Chinese), 2016(12), 21-28, 201612

Invited Lecture, Oral Presentation, Poster Presentation

  1. Accounting Comparability and the Accuracy of Management Earnings Forecasts in Japan, The 2023 American Accounting Association Annual Meeting, 2023/08/08, English, Denver, CO
  2. Accounting Comparability and the Accuracy of Management Earnings Forecasts in Japan, The 82nd Annual Conference of the Japan Accounting Association, 2023/09/03, English
  3. Real Earnings Smoothing and Crash Risk: Evidence from Japan, The First European Accounting Association Virtual Annual Congress, 2021/05/27, English, European Accounting Association (online)
  4. Real Earnings Smoothing and Crash Risk: Evidence from Japan, The 11th International Conference of The Japanese Accounting Review, 2020/12/26, English, Kobe University (online)