汪方军  博士，教授，博士生导师

全国会计专业学位研究生教指委委员

全国会计学术类领军人才

全国ACCA优秀教师

西安交通大学教学名师奖

西安交通大学教学卓越奖

王宽诚育才奖

西安交通大学工会经费审查委员会主任委员

籍贯：浙江衢州                                             办公：管理学院729

电话：(029)8266-7829                               邮箱：wangfangjun@xjtu.edu.cn

研究兴趣：公司治理与信息披露；管理会计与企业创新；企业社会责任；数据资产估值与决策

欢迎有意攻读西安交通大学会计学二级学科学术型博士研究生、学术型硕士研究生、MPAcc、DPAcc、MBA的同学联系

• 国家自然科学基金，企业数据资产价值与成本粘性：基于数据权益保护的视角，2025/01-2028/12，主持

• 教育部人文社科项目，企业数据资产入表的驱动因素与资本市场效应：基于利益相关者的视角研究，2024/09-2027/12，主持
  

• 国家社科基金重大项目子课题，数据资产会计标准构建与应用研究，2023/12-2028/11，主持

• 国家自然科学基金，企业智能制造战略对研发支出粘性的影响机理研究:基于利益相关者视角，2020/01-2023/12，主持

• 陕西省社会科学界重大理论与现实问题研究项目，陕西企业绿色创新发展的关键制约因素与对策研究，2020/04-2021/06，主持

• 陕西省社会科学界重大理论与现实问题研究项目，小微企业减税降费效应分析，2019/04-2019/12，主持

• 国家税务总局研究项目，新时代税收治理现代化研究——基于现代管理理论的视角，2019/01-2020/12，主持

• 中国铁路集团公司研究项目，价值创造导向的铁路运营投入产出绩效评价体系研究，2019/12-2020/12，主持

• 中央高校基本科研业务费，管理层社会网络、投资偏好与成本粘性的关系研究——来自中国上市公司的证据，2016/01-2018/10，主持

• 中央高校基本科研业务费，基于决策有用观的会计信息与资源配置效率研究，2012/09-2014/08，主持

• 国家社科基金，企业碳排放信息会计计量、报告与审计鉴证研究，2011/07-2014/12，主持

• 教育部人文社科项目，制造企业碳排放成本管理研究：基于价值链的视角分析，2010/11-2012/12,主持

• 陕西省软科学项目，适应全球低碳经济的陕西省低碳创新系统研究，2010/06-2011/06，主持

• 国家自然科学基金，管理层社会网络、多元化与企业盈余质量研究，2015/01-2018/12，参与

• 财政部课题，大数据技术应用于预算绩效评价的探索研究，2021/1-2021/12，参与

• 国家市场监督管理总局项目，市场监管重点领域信用体系构建研究，2021/01-2021/12，参与

• 陕西省委宣传部项目，主动应对疫情影响，积极推动股权融资和上市融资问题研究，2020/08-2020/12，参与

• 教育部人文社科项目，ERP同化与企业业绩：基于TOE理论框架的集成模型与实证研究，2014/08-2018/12，参与

[1]    Muhammad Abubakkar Siddique, Wang Fangjun, Alaa Mansour Zalata, Daniel Gyimah, Muhammad Usman. Returnee Directors and Related Party Transactions. International Journal of Finance & Economics, 2026.

[2]    Wang, Fangjun, Jiyuan Li, Mark Anderson, Junqin Sun. Political Control and Internal Governance in State-Owned Enterprises: Evidence from Party-Building Reform in China. Management Accounting Research, 2025, 66: 100923.

[3]    Junqin Sun, Fangjun Wang, Mark Anderson. Labour adjustment by employee type when sales change. Management Accounting Research, 2025, 67: 100944.

[4]    Junqin Sun, Wang Fangjun, Chongchong Lyu, Yu Wang. The Influence of R&D Intensity on Supply Chain Transparency: Evidence from the Disclosure Substitution Perspective. Managerial and Decision Economics, 2025, 46: 755-777.

[5]    Wang, Fangjun, Jiayue Xie, Mark Anderson, Jiyuan Li, Junqin Sun. Managerial Ability and R&D Spending Stickiness: Evidence from China. Pacific-Basin Finance Journal, 2025, 93: 102880.

[6]    Wang Fangjun, Jing Li, Zenglian Liu, Luying Xu. How does CEO famine experience affect corporate labour  cost stickiness?. Emerging Markets Review, 2025, 101347.

[7]    Wang, Fangjun, Lizhu Ma, Jiyuan Li, Junqin Sun. Government-Initiated Corporate Social Responsibility and R&D Expenditure Stickiness: Evidence from the Targeted Poverty Alleviation Campaign. Accounting and Finance, 2025.

[8]    Wang, Fangjun, Hao Wang, Jiyuan Li. The Effect of Cybersecurity Legislation on Firm Cost Behavior: Evidence from China. Pacific-Basin Finance Journal, 2024, 86: 102460.

[9]    Fangjun Wang, Lizhu Ma, Baojun Gao, Yang S Liu. Does high-speed railway affect the cost behavior of tourism firms? Evidence from China. Tourism Economics, 2024, 30(1): 212-235.

[10] Kazim, Irfan, Fangjun Wang, Xia Zhang. Unlocking the Link: Foreign-Experienced Board of Directors and Environmental Violations in China. Finance Research Letters, 2024, 60: 104912.

[11] Khan, Muhammad, Vincent Tawiah, Muhammad Usman, Fangjun Wang, Ernest Gyapong. Returnee Directors and Cost of Debt. Journal of Business Research, 2023, 168: 114118.

[12] Wang, Fangjun, Xuanzi Wang, Boying Li, Yang S. Liu. Ownership Structure and Eco-Innovation: Evidence from Chinese Family Firms. Pacific-Basin Finance Journal, 2023, 82: 102158.

[13] Wang, Fangjun, Zhichao Zhang, L.C. Jennifer Ho, Muhammad Usman. CFO Gender and Financial Statement Comparability. Pacific-Basin Finance Journal, 2023, 80: 102100.

[14] Zhang, Zhichao, Fangjun Wang. Managerial Short-termism and Financial Statement Comparability. Accounting & Finance, 2023, 63(5): 5027～5067.

[15] Muzhar Javed, Fangjun Wang, Muhammad Usman, Ammar Ali Gull, Qamar Uz Zaman. Female CEOs and green innovation. Journal of Business Research, 2023, 157, 113515.

[16] Usman, M., Gull, A.A., Zalata, A.M., Fangjun Wang. Junming Yin. Female Board Directorships and Related Party Transactions. British Journal of Management, 2022, 33(2): 678-702.

[17] Shuolei Xu, Fangjun Wang, Charles P Cullinan, Nanyan Dong. Corporate Tax Avoidance and Corporate Social Responsibility Disclosure Readability: Evidence from China. Australian Accounting Review, 2022, 32(2): 267-289.

[18] Nanyan Dong, Fangjun Wang, Junrui Zhang. Voluntary Management Earnings Forecasts and Value Relevance in Financial Reports. Emerging Markets Finance and Trade, 2021. 57(9): 2560-2582.

[19] Nanyan Dong, Fangjun Wang, Junrui Zhang, Jian Zhou. Ownership structure and real earnings management: Evidence from China, Journal of Accounting and Public Policy, 2020, 39, 1-18.

[20] Fangjun Wang, Luying Xu, Fei Guo, Junrui Zhang. Loan guarantees, corporate social responsibility disclosure and audit fees: Evidence from China. Journal of Business Ethics, 2020, 166: 293-309.

[21] Fangjun Wang, Zhichao Zhang, Luying Xu. Corporate Social Responsibility and Financial Statement Comparability: Evidence from China. Corporate Social Responsibility and Environmental Management, 2020, 27: 1375-1394.

[22] Fangjun Wang, Shuolei Xu, Junqin Sun, Charles P. Cullinan. Corporate Tax Avoidance: A Literature Review and Research Agenda. Journal of Economic Surveys, 2020, 34(4): 793-811.

[23] Fangjun Wang, Junqin Sun, Yang Liu. Institutional pressure, ultimate ownership and corporate carbon reduction engagement: Evidence from China. Journal of Business Research, 2019, 104: 14-26.

[24] Peng Wang, Fangjun Wang, Nan Hu. The effect of ultimate ownership on the disclosure of environmental information, Australian Accounting Review, 2018, 28 (2): 186-198.

[25] Fangjun Wang, Luying Xu, Junrui Zhang, Wei Shu. Political connections, internal control and firm value. Journal of Business Research, 2018, 86: 53~67.

[26] Muhammad Usman, Junrui Zhang, Fangjun Wang, Junqin Sun, Muhammad Abdul Majid Makki. Gender diversity in compensation committees and CEO pay: evidence from China, Management Decision, 2018, 56(5): 1066-1087.

[27] Wang Ruiqi, Fangjun Wang, Luying Xu, Changhong Yuan. R&D expenditures, Ultimate ownership and future performance: Evidence from China, Journal of Business Research, 2017, 71: 47~54.

[28] Charles P. Cullinan, Fangjun Wang, Peng Wang, Junqin Sun. Whose interests do independent directors represent? Examining the ownership-contingent nature of the relationship between board independence and tunneling, China Accounting and Finance Review, 2017, 19(2): 63~90.

[29] Xuelian Bai, Fangjun Wang, Junrui Zhang. Analyst coverage and stock return synchronicity: evidence from regulation changes in China’s IPO market, Applied Economics, 2016, 48(47): 4538~4557.

[30] Bin Liu, Charles P. Cullinan, Junrui Zhang, Fangjun Wang. Loan guarantees and the cost of debt evidence from China, Applied Economics, 2016, 48(38): 3626~3643.

[31] Charles P. Cullinan, Fangjun Wang, Peng Wang, Junrui Zhang. Ownership structure and accounting conservatism in China, Journal of International Accounting, Auditing and Taxation, 2012, 21(1): 1~16.

[32] Nan Hu, Fangjun Wang, Peng Wang, Lee J. Yao, Junrui Zhang. The impact of ultimate ownerships on audit fees: evidence from Chinese listed companies, Asia-Pacific Journal of Accounting & Economics, 2012, 19(3): 352~373.

[33] Charles P. Cullinan, Fangjun Wang, Bei Yang, Junrui Zhang. Audit opinion improvement and the timing of disclosure, Advances in Accounting, 2012, 28(2): 333~343.

本科生：业绩管理；管理会计学；公司治理

研究生：管理会计研究

MPAcc：管理会计理论与实务

MBA：成本管理与成本战略

DPAcc：高级管理会计理论与实务