Dr Yitang (Jenny) Yang

Dr Yitang (Jenny) Yang

Business School
School of Accounting, Auditing and Taxation

I am a lecturer at UNSW Sydney. I obtained my 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 American Accounting Association, and Accounting and Finance Association of Australian and New Zealand.

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.







+61 2 9065 1922
Room 3099 Quadrangle Building
  • 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, vol. 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, http://dx.doi.org/10.1111/abac.12202
  • Conference Papers | 2021
    Liao L; Sharma D; Yang YJ; Zhao R, 2021, 'Adoption and Content of Key Audit Matters and Stock Price Crash Risk', Virtual, presented at AFAANZ, Virtual, 06 July 2021
    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
    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

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

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

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

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

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 investigate the informational value of auditing in charitable organisations for my PhD dissertation. 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 work has been published at leading accounting journals and at the websites of standard-setters including the Australian Accounting Standards Board (AASB) and Auditing and Assurance Standards Board (AUASB). 

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.