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Dr Yitang (Jenny) Yang

Dr Yitang (Jenny) Yang

Senior Lecturer
Business School
School of Accounting, Auditing and Taxation

I am a Senior Lecturer in the UNSW Business School. I obtained the PhD degree from UNSW Sydney, and was a Postdoctoral Research Fellow examining the informational value of auditing in the charitable organisations. My research interests include audit quality, audit reporting, sustainability reporting and not-for-profit sector accountability. I am a member of  Accounting and Finance Association of Australian and New Zealand, American Accounting Association, and European Accounting Association.

I teach financial accounting and auditing courses at both undergraduate level and postgraduate level.

Prior to this, I worked as an auditor and held management positions in national regulatory bodies in China including State Administration of Taxation.

 

 

 

 

 

 
Phone
+61 2 9065 1922
E-mail
y.yang@unsw.edu.au
Location
Room 3099 Quadrangle Building
  • Journal articles | 2023
    Liao L; Sharma D; Yang YJ; Zhao R, 2023, 'Adoption and Content of Key Audit Matters and Stock Price Crash Risk', International Review of Financial Analysis, 88, http://dx.doi.org/10.1016/j.irfa.2023.102706
    Journal articles | 2023
    Yang YJ; Simnett R, 2023, 'Determinants and Quality of Audits and Reviews of Small Charities Financial Statements', International Journal of Auditing, http://dx.doi.org/10.1111/ijau.12310
    Journal articles | 2022
    Yang Y; Simnett R; Carson E, 2022, 'Auditors’ propensity and accuracy in issuing going-concern modified audit opinions for charities', Accounting and Finance, 62, pp. 1273 - 1306, http://dx.doi.org/10.1111/acfi.12823
    Journal articles | 2022
    Yang YJ; Simnett R, 2022, 'Determinants and Consequences of Audit Pricing for Charities, Including the Provision of Pro Bono Audits', Auditing: a Journal of Practice and Theory, http://dx.doi.org/10.2308/AJPT-19-112
    Journal articles | 2020
    Yang Y; Simnett R, 2020, 'Financial Reporting by Charities: Why Do Some Choose to Report Under a More Extensive Reporting Framework?', Abacus: a journal of accounting, finance and business studies, 56, pp. 320 - 347, http://dx.doi.org/10.1111/abac.12202
  • Other | 2022
    Yang YJ; Simnett R, 2022, Research on assurance of small charities, Auditing and Assurance Standards Board, AUASB Research Report No. 8, , https://auasb.gov.au/media/qo3b2133/auasb_researchreport8_10-22.pdf
    Other | 2022
    Yang YJ; Zhou S; Simnett R; Thurheimer U, 2022, The Impact of Mandatory Assurance on Sustainability Information, Auditing and Assurance Standards Board, AUASB Research Report No. 8, , https://auasb.gov.au/media/qo3b2133/auasb_researchreport8_10-22.pdf
    Conference Papers | 2021
    2021, 'Adoption and Content of Key Audit Matters and Stock Price Crash Risk', Virtual, presented at AFAANZ, Virtual, 06 July 2021
    Conference Papers | 2019
    Yang YJ; Simnett R, 2019, 'The Economics of Auditing for Charities', American Accounting Association, Boston, USA, presented at International Symposium on Audit Research, Boston, USA, 06 June 2019 - 08 June 2019, https://www.isarhq.org/ISAR2019_Programme.php
    Reports | 2019
    Yang YJ, 2019, Review of Special Purpose Financial Statements: Large and Medium-Sized Australian Charities, Australian Accounting Standards Board, 11, https://www.aasb.gov.au/admin/file/content102/c3/AASB_RR11_ACNCreport.pdf
    Preprints |
    Yang Y; Simnett R; Carson E, Auditors’ Propensity and Accuracy in Issuing Going-Concern Modified Audit Opinions for Charities, , http://dx.doi.org/10.2139/ssrn.3693509

2022 The University of Sydney Accounting Foundation Engaged Research Grant – The demand and consequences of assurance of mandatory extended external reporting ($20,000)

2021 AFAANZ Research Grant – The demand and consequences of assurance of mandatory extended external reporting ($7,031)

2020 UNSW SRG Project grant – Improving the value of financial reporting and audit in the not-for-profit sector ($10,000)

2019 AASB Research Report Series - Review of special purpose financial statements: Large and medium-sized Australian charities ($10,000)

2016-2017 Centre for Social Impact Research Grants – Examining demand for assurance for Australian charities ($10,000)

 

 

2022 AFAANZ Outstanding Reviewers Award - Accounting & Finance Association of Australia and New Zealand

2021 Staff Excellence Awards: Research Impact Award (Early Career Research) - UNSW Business School;

2019 AFAANZ Best PhD Award - Accounting & Finance Association of Australia and New Zealand

2015 APRU Best Paper Award - The Association of Pacific Rim Universities' Doctoral Students Conference

 

I conduct research on the informational value of auditing and governance mechanisms in the third sector to promote transparency, trust, and effective use of resources, as well as to address important social and environmental issues, and to inform government policies on sector funding and regulation. My primary research interests include the role of audit-quality differentiation in the not-for-profit sector; international auditing/assurance issues; and non-financial assurance. My research outcomes are published in highly regarded journals and have been cited by regulators and standard-setters in developing related accounting and auditing standards.

My Research Supervision

Jean You, PhD candidate, Joint Supervisor

My Teaching

My teaching interests combine the areas of accounting and auditing. I am currently the lecturer of the course: Auditing and Assurance Services. I have also taught Financial Accounting for both undergraduate and postgraduate students.