Karl Wang

Associate Professor of Accountancy Instruction

Karl Wang

Karl Wang teaches auditing and international accounting.

Research Interests

  • Meta-research
  • Social science research methodology
  • History of accounting research and economics
  • Experimental accounting research


Karl Wang came to the USA as an international student from China. He studied philosophy and then accounting. He became a CPA and worked as an auditor. His dissertation was an experimental study on auditor-client negotiation. At the University of South Carolina, he taught Introduction to Philosophy, Logic, and Auditing. At the University of Mississippi, he has taught Auditing, Introduction to Accounting, International Accounting, and a PhD seminar on auditing and research methodology.

He loves teaching and research. This passion and career began before he came to the USA for further education. Reflecting on his educational and personal background as an immigrant who has traveled the world extensively and seen what he was, perhaps uniquely, able to see, his teaching and research have been focusing on critical thinking, obtaining meaningful, useful and interesting knowledge, and enriching, as well as enlightening, the minds and hearts of his students and readers in the full meaning of an education that is beyond the utility of a vocational training.


Xu, Y., Wang, K. J., and D. Ziegenfuss. 2021. The Effect of Professional Identity Salience and Leadership Climate on Accountants' Ethical Decision. Journal of Leadership and Management 18, 25-36.

Hart, D, and K. J. Wang. 2016. Teaching accounting effectively: An examination of students and faculty perceptions. Academy of Education Leadership Journal 20 (1): 90-107. (This paper received the best paper award at the Allied Academies International conference 2016.)

Wang, K. J., and Y Xu. 2014. From measurement to management: How accounting evolved to form a new research field. International Journal of Critical Accounting 6 (3): 284-298.

Pridgen, A and K. J. Wang. 2012. Audit committees and internal control quality: Evidence from nonprofit hospitals subject to the Single Audit Act. International Journal of Auditing 16 (2):165–183.

Wang, K. J. 2010. Negotiating a fair value under accounting uncertainty: A laboratory experiment. Behavioral Research in Accounting 22 (1): 109-134.

Wang, K. J., and B. M. Tuttle. 2009. The impact of auditor rotation on auditor-client negotiation. Accounting, Organizations and Society 34 (2): 222-243. (This paper was cited in the 2012 PCAOB Public Meeting On Audit Firm Rotation, April 21-22).

Xu, Y., and K. J. Wang. 2008. Whither the public accounting as a profession: Historical lessons of auditor independence in the U.S. Journal of Academy of Business and Economics 8 (4): 127-136.

Xu, Y., and K. J. Wang. 2006. An examination of managers’ effort on product quality: An expectancy theory perspective. Review of Business Research VI (2): 224-232.

Wang, K. J., and M. H. Taylor. 2004. The effects of economic incentives and uncertainty regarding the appropriateness of an accounting treatment on auditor objectivity. Oil, Gas & Energy Quarterly LII (3):557-581.

Wang, J. Science and ideology. 1988. Philosophical Trends, Chinese Academy of Social Science.

Wang, J. On the objectivity of historical knowledge. 1988. Academy of Shanghai Normal University-Philosophy and Social Science Edition.


B.A. Philosophy, Fudan University (1982)

M.A.C Accounting, University of South Carolina-Columbia (1996)

Ph.D. Accounting, University of South Carolina-Columbia (2003)