Jonathan Kugel

Department of Accounting and Finance - Luter School of Business

Assistant Professor
Associate Department Chair

Luter Hall 138
(757) 594-7142
jonathan.kugel@cnu.edu

Education

Ph D in Accounting, Georgia Institute of Technology
BS in Accounting, University of Maryland, College Park

Teaching

Auditing, Intermediate Accounting II, Financial Regulation & Professional Responsibility, Gov./NFP Accounting, and Writing Intensive courses.

Research

Experimental studies of (in)formal management control systems.
Behavioral studies regarding not-for-profit & government financial statement user judgments and decisions.

Biography

Professor Kugel is a Certified Public Accountant and previously practiced in the Federal government, Not-for-Profit, and Municipal government sectors. In addition to teaching a blend of introductory and upper-level courses, he conducts behavioral and experimental research in financial statement user responses to disclosures and how managers blend financial and non-financial incentives in monitoring employees. A proud former resident of Exit 8A, Professor Kugel enjoys fairly mild accounting humor, finding new recipes that honestly he'll never get right, and exploring the many fascinating historical and cultural sites around Tidewater.

Selected Accomplishments

Journal Article, Academic Journal
(2024). Good Governance in Not-for-Profit Organizations: A Review of the Literature on Boards of Directors. Journal of Governmental and Nonprofit Accounting. Volume, 13. Issue, 1. Pages, 56–82.
Journal Article, Academic Journal
(2023). The ChatGPT Artificial Intelligence Chatbot: How Well Does It Answer Accounting Assessment Questions?. Issues in Accounting Education. Volume, 38. Issue, 4. Pages, 81-108.
Journal Article, Academic Journal
(2023). A Synthesis of Accounting Studies that Examine Personality Variables. Advances in Accounting Behavioral Research. Volume, 26. Issue, 1. Pages, 325-348.