Research Interests：Management Accounting, Cost Management and Environmental Accounting

Education experience

1991.9-1995.7 Xi’an Jiaotong University Auditing  Bachelor

1997.9-2000.3 Xi’an Jiaotong University Accounting Master

2000.9-2001.9 Nagoya University   Management  Researcher

2000.3-2003.11 Xi’an Jiaotong University Business Administration Ph.D

Working experience：

1995.8-1997.8 Zhejiang Huari Group Auditor

2004.1-2012.12 Xi’an Jiaotong University Lecturer

2-13.1-present Xi’an Jiaotong University Associate Professor

Honors and Awards：

[1] 2019, Loan guarantees, Corporate Social responsibility disclosure and Audit Fees: Evidence from China, Xu Luying. First author, corresponding author, instructor, first prize in the Education Department of Shaanxi Province.

[2] 2019 The R&D expenditures, Ultimate ownership and future performance: Evidence from China ", Wang Fangjun, Wang Ruiqi, Xu Louying. Shaanxi college humanities and social science research achievement, the second author and corresponding author, No.12, Shaanxi province, the second prize.

[3] 2019, Connotation Construction Innovation and Practice of first-class Major of New Business in the Era of Great Wisdom Shift cloud, 16th Teaching Achievement Award of Xi 'an Jiaotong University, Grand Prize of Xi 'an Jiaotong University, Tian Gaaliang, Zhang Junrui, Wang Fangjun, et al

[4] 2019, Project "Research on the Implementation Status and Countermeasures of The Additional Deduction Policy for R & D Expenses in Shaanxi Province", Science and Technology Award of Shaanxi Institutions of Higher Learning, Second Prize of Education Department of Shaanxi Province, Zhang Junrui, Wang Fangjun, Sun Yi, etc

[5] 2018, Project "Enterprise Carbon Emission Cost Management, Audit and Economic Consequences Research", Science and Technology Award of Shaanxi Province, third Prize of Shaanxi Province, Wang Fangjun, Wang Peng, etc

Teaching courses

Undergraduate Performance Management

Master Management Accounting Research

MPAcc Advanced Management Accounting

MPAcc Cost Management

MBA Cost Management Accounting

Academic Publications：

1. The Study of Sustainable Balanced Scorecard of XDXC Company Based on Stakeholder Theory, China Professional-degree Case Center, 2020

[1] 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.

[2] 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.

[3] 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.

[4] 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.

[5] Fizzah Malik, Fangjun Wang, Muhammad Akram Naseem, Amir Ikram, Shahid Ali. Determinants of Corporate Social Responsibility Related to CEO Attributes: An Empirical Study. SAGE Open, 2020, (1-3): 1-12.

[6] 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.

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

[8] 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.

[9] 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.

[10] Fizzah Malik, Fangjun Wang, Muhammad Akram Naseem. Econometric Estimation of Banking Stocks. The Journal of Developing Areas, 2017, 51(4): 207-237.

[11] 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.

[12] 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.

[13] 汪方军,孙俊勤.政府压力对企业碳减排绩效的影响研究[J].预测,2019,38(01):37-44.

[14] 汪方军,孙俊勤,王璇子.中国上市公司研发支出的非线性调整研究[J].系统工程理论与实践, 2018,38(12):3050-3058.

[15] 徐露莹,汪方军,王璇子.放松卖空管制影响审计定价吗?——基于融资融券准自然实验的分析[J]. 预测,2017,36(06):30-36+42.

[16] 汪方军,孙俊勤,邓杰丹.企业社会责任与实际税负的相关性研究[J].税务研究, 2016, (10): 87-91.

Academic Projects

[1] 2016-2017, Online course construction of Performance Management (F5), 2016 Undergraduate teaching reform research project of Xi 'an Jiaotong University, completed, in charge.

[2] 2017-2019, Senior Management Accounting Theory and Practice, 2017 Postgraduate education Reform project of Xi 'an Jiaotong University, completed, in charge.

[3] 2020-2021, The Construction of School Enterprise Cooperation Internal Control and Risk Management Practice Base, Ministry of Education Industry University Cooperation Collaborative Education Project, in research, in charge.

[4] 2020-2023, Research on the Influence Mechanism of enterprise intelligent Manufacturing Strategy on r&d expenditure stickiness: Based on stakeholder perspective (71972152), National Natural Science Foundation of China, under research, in charge.

[5] 2019-2019, Tax Reduction effect analysis of Small and Micro Enterprises (project No. : 2019SS003), joint project of Shaanxi Provincial Association of Social Science and Shaanxi Provincial Taxation Bureau in 2019, under research, in charge.

[6] 2015-2018, Management Social Network, Diversification and Corporate Earnings Quality Research (71472148), National Natural Science Foundation of China, under research, attending.