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