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Gary Hecht

Gary Hecht
Assistant Professor of Accounting
Email: Gary_Hecht@bus.emory.edu
Phone: (404) 727-5178
Fax: (404) 727-6313

Goizueta Business School
Emory University
1300 Clifton Road NE
Atlanta, Georgia 30322 USA

Biography

Gary Hecht joined the Goizueta Business School as an Assistant Professor of Accounting in 2004. Hecht's research interests lay primarily in the area ofaccounting judgment and decision-making within the disciplines of managerial accounting and auditing.

Publications

  • "Social behaviors, enforcement, and compliance dynamics" (with J. S. Davis and J. D. Perkins), The Accounting Review 78:39-69, 2003.
  • "Recordkeeping alterse economic history by promoting reciprocity" (with S. Basu, J. Dickhaut, K. L. Towry, and G. Waymire), Proceedings of the National Academy of Sciences 106(4):1009-14, 2009.
  • "Reply to Michael Smith - Modern behavioral experiments are not economic history" (with S. Basu, J. Dickhaut, K. Towry, and G. Waymire), Proceedings of the National Academy of Sciences (in press).

Working Papers

  • Auditors' Unintended Consequence Identification and Control Risk Assessments.  Third round of review at The Accounting Review.
  • Dividing the Pie: The Influence of Managerial Discretion Extent on Bonus Pool Allocation (with W. J. Bailey and K. L. Towry).  Third round at Contemporary Accounting Research.
  • Incentives in a Multi-Task Environment:  Timing is Everything (with I. Tafkov and K. L. Towry).  Second round of review at Contemporary Accounting Research.
  • Lost in Translation:  An Examination of Surrogation in Strategic Performance Measurement Systems (with J. W. Choi and W. Tayler).  Second round at The Accounting Review.
  • Covariation Assessment: The Effects of Accountability, Feedback, and Group Interaction (with J. Comprix, J. D. Perkins, and M. Shelley).  Working paper

Other Research in Progress

  • Determinants and Consequences of Managers' Controllability Assessments (with J. Bol and S. Smith).
  • Strategy Maps and Managers' Susceptibility to the Narrative Fallacy (with W. Choi).
  • Strategic Performance Measurement Systems and the Predictive Validity Model (with W. Choi and W. Tayler).
  • Discretion in Managerial Accounting (with S. Farrington, W. Tayler, and K. L. Towry).

Areas of Specialization

  • Judgment and decision making of accounting professionals and users of accounting information
  • Subjective performance evaluation
  • Discretionary compensation
  • Risk assessment

Achievements and Honors

  • Best Conference Paper for Lost in Translation - MAS Midyear Meeting, 2010
  • Goizueta Full-Time MBA Excellence in Teaching Award, 2008
  • Keynote Address as BBA Graduation Celebration, 2007
  • Outstanding Auditing Dissertation Award, 2007
  • Victor Bernard Memorial Scholar, 2002-03
  • Richard D. and Anne Marie Irwin Fellowship, 2001-02
  • American Accounting Association Doctoral Consortium Fellow, June 2001
  • Lillian and Morrie Moss Fellowship, 1998-2001

Professional Memberships and Activities

  • American Accounting Association

Academic Background

PhD, Accountancy, University of Illinois at Urbana-Champaign, 2005
BS, Accountancy, Illinois State University, 1995