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 July 2004. He began his career at Crowe Chizek LLP, focusing on both audit and tax in the financial institutions group. He subsequently worked at Landis and Staefa, Inc. and also served as an internal consultant at Fortune Brands, Inc. Hecht's research interests lay primarily in the area of judgment and decision-making.
Publications
- "Social behaviors, enforcement, and compliance dynamics," The Accounting Review 78:39-69, 2003 (with J. S. Davis and J. D. Perkins).
Working Papers
- Accountants’ Understanding of Circular Causality as a Determinant of Unintended Consequence Identification.
- Covariation Assessment: The Effects of Accountability, Feedback, and Group Interaction (with Joe Comprix, Jon D. Perkins, and Marjorie Shelley).
- Dividing the Pie: Do Managers Fully Incorporate Non-Contracted Information into Full and Partial Discretionary Bonus Allocations? (with Wendy J. Bailey and Kristy L. Towry).
- Record-Keeping Changes the Course of Economic History (with Sudipta Basu, John Dickhaut, Ivo Tafkov, Kristy L. Towry, and Greg Waymire).
Other Research in Progress
- But That’s Not Fair! The Influence of Managerial Bias on the Motivational Effectiveness of Discretionary Bonus Pools (with Kristy L. Towry).
- Auditors’ Aggregation of Multiple Risk Assessments (with Thomas Omer and Marjorie Shelley).
- Auditors’ Response to Client Business Changes: The Implications of Causal Direction for Representation Dynamics (with Joshua Herbold).
Areas of Specialization
- Judgment and decision making of accounting professionals and users of accounting information
Achievements and Honors
- 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
BS, Accountancy, Illinois State University, 1995