Dr. Ya-wen Yang

Thomas C. Taylor Faculty Fellow; Associate Professor of Accounting

OFFICE: Farrell 313

BIOGRAPHY

Ya-wen Yang, PhD, CFA joined the faculty of Wake Forest University in the summer of 2009. She teaches undergraduate and graduate financial accounting courses in the School of Business. Prior to joining Wake Forest University, she taught Intermediate Accounting in the undergraduate accounting program and Financial Reporting & Analysis in the MBA program at the University of Miami. Dr. Yang received her MBA degree from the University of Illinois at Urbana-Champaign and Ph.D. degree from the University of Tennessee. Her research interests include executive compensation, corporate governance, corporate lobbying, and international financial accounting and reporting. She has published in Accounting Horizon, Journal of Accounting & Public Policy, Journal of Accounting & Economics, and Journal of Business Finance & Accounting, among other academic journals. Her work has been cited in news outlets, including the New York Times, the Wall Street Journal, Forbes, Fortune, Bloomberg Businessweek, and USA Today.

HONORS

2021 - BOLD Grant, Summer Teaching Colloquium, Wake Forest University
2016 - High Impact Scholarship Award, School of Business, Wake Forest University
2016 - Named to the Global Tax 50 2015, International Tax Review
2015 - Accounting Information Systems Section Notable Contributions to the Literature Award, American Accounting Association
2015 - High Impact Scholarship Award, School of Business, Wake Forest University
2015 - Co-recipient of a research grant of $4,500 and access to certified B corporations and GIIRS rated fund data, sponsored by CASE i3 at Duke University, B Lab and the Rockefeller Foundation
2014 - Coca Cola Faculty Fellowship
2012 - Co-recipient of PwC INQuires Research Grant, PricewaterhouseCoopers
2011 - Co-recipient of PwC INQuires Research Grant, PricewaterhouseCoopers
2010 - Co-recipient of PwC INQuires Research Grant, PricewaterhouseCoopers
2008 - Undergraduate Excellence in Teaching Awards, School of Business Administration, University of Miami
2007 - Excellence in Teaching Awards, School of Business Administration, University of Miami
2005 - American Accounting Association New Faculty Consortium, American Accounting Association
2003 - Bonham Dissertation Awards, University of Tennessee
2002 - American Accounting Association/Deloitte & Touche Doctoral Consortium Fellow
2002 - Doctoral Internationalization Consortium Fellow
1999 - Graduate Teaching Assistantship, University of Tennessee

EXPERTISE

Financial accounting and reporting; Valuation; Corporate governance; Executive compensation

IN THE MEDIA

June 11, 2021 - Covid-era CEO pay at public companies in region a mixed bag , Charlotte Business Journal| more information
November 13, 2017 - Why you should buy stock in the companies that lobby the most? , Forbes| more information
February 2, 2016 - Global Tax 50 2015: Ya-wen Yang , International Tax Review| more information
August 11, 2015 - Why Companies Need To Build More Diverse Boards , Forbes| more information
February 24, 2015 - 58 women CFOs in the Fortune 500: Is this progress? , Fortune| more information
February 19, 2015 - For less corporate fraud, add female executives , The Atlantic| more information
February 13, 2015 - More female executives means less tax evasion, study finds , Bloomberg Business| more information
December 18, 2014 - The MBA degree and the astronomical rise in CEO pay , Fortune| more information
August 29, 2014 - More diverse corporate boards lead to less risk taking , Entrepreneur.com| more information
July 30, 2014 - Study finds a diverse corporate boards rein in risk, good for shareholders , Fortune| more information
March 1, 2013 - Taking calendar reform viral , Globe Asia| more information
February 2, 2013 - Apple analysts: Stupid or lazy? , Fortune/CNN | more information
September 1, 2009 - Analysts miss the missing week , BizEd
May 28, 2009 - University of Miami research finds most analysts ignore key factor when estimating earnings , PRNewswire| more information
April 28, 2009 - Overheard Column, featuring the research paper "14-week quarters," coauthored with Rick Johnston, Andy Leone, and Sundaresh Ramnath , Wall Street Journal
April 9, 2009 - The influence game: Firms reap seeds of lobbying , Associated Press| more information
October 1, 2008 - Lobbying boosts the bottom line , Business Miami| more information
June 23, 2008 - Love those lobbyists , Bloomberg Businessweek| more information
June 7, 2008 - Loobying pays off, handsomely , National Journal
April 17, 2008 - Corporate lobbying: The best Investment a company can make| more information

RESEARCH INTERESTS

Valuation
Corporate governance
Executive compensation

TEACHING INTERESTS

Financial accounting and reporting
Valuation

EDUCATION

Ph D, University of Tennessee (Accounting) - 2003
MBA, University of Illinois (Corporate Finance) - 1999
BBA, Tunghai University (Accounting) - 1997

PUBLICATIONS

International Journal of Accounting Information System

Understanding cybersecurity breach contagion effects: The role of the loss heuristic and internal controls

Kelton, A. , & Yang, Y.

Social Responsibility Journal

Why Do Companies Obtain the B Corporation Certification?

Harjoto, A. , Laksmana, R. , & Yang, Y. (2019)

Corporate Governance: The International Journal of Business in Society

Board nationality and educational background diversity and corporate social performance

Harjoto, A. , Laksmana, R. , & Yang, Y. (2019)

Journal of Business Research

Board diversity and corporate investment oversight

Harjoto, A. , Laksmana, R. , & Yang, Y. (2018)

Journal of Accounting, Auditing & Finance

Is other comprehensive income reported in the income statement more value relevant?

Lin, S. , Martinez, D. , Wang, C. , & Yang, Y. (2018)

Social Responsibility Journal

Does the stakeholders-corporate social responsibility (CSR) relationship exist in emerging countries? Evidence from China

Li, D. , Lin, H. , & Yang, Y. (2016)

Journal of Business, Finance & Accounting

Corporate lobbying and firm performance

Chen, H. , Parsley, D. , & Yang, Y. (2015)

Journal of Accounting & Public Policy

Pay-performance sensitivity before and after SOX

Chen, H. , Jeter, D. , & Yang, Y. (2015)

Review of Accounting and Finance

Product market competition and corporate investment decisions

Laksmana, R. , & Yang, Y. (2015)

Advances in Accounting

Product market competition and earnings management: Evidence from discretionary accruals and real activity manipulation

Laksmana, R. , & Yang, Y. (2014)

International Journal of Accounting, Auditing and Performance Evaluation

Do regulatory policies on auditing affect executive pay?

Chen, H. , Jeter, D. , & Yang, Y. (2013)

Journal of Corporate Accounting & Finance

Does Multi-Standard Reporting Affect Analysts' Forecasts?

Henry, E. , & Yang, Y. (2013)

Journal of Accounting & Economics

14-week quarters

Johnston, R. , Leone, A. , Ramnath, S. , & Yang, Y. (2012)

Journal of Accounting & Public Policy

Compensation discussion and analysis (CD&A): Readability and management obfuscation

Laksmana, R. , Tietz, W. , & Yang, Y. (2012)

Advances in Accounting

Corporate citizenship and earnings attributes

Laksmana, R. , & Yang, Y. (2009)

Accounting Horizon

The European-U.S. 'GAAP Gap': IFRS to U.S. GAAP Form 20-F reconciliations

Henry, E. , Lin, S. , & Yang, Y. (2009)

Accounting Educators' Journal

The change of students' perception of accounting skills in intermediate accounting: A guide for accounting education reform

Burnett, R. , Friedman, M. , & Yang, Y. (2008)

Journal of Accounting & Public Policy

The impact of corporate governance on Internet financial reporting

Kelton, A. , & Yang, Y. (2008)

Issues in Accounting Education

Making the right comparisons: Novartis AG

Henry, E. , & Yang, Y. (2007)

Advances in Accounting

The value-relevance of nonfinancial information: The biotechnology industry

Yang, Y. (2007)

Issues in Accounting Education

Weak signal: Evidence of IFRS and U.S. GAAP convergence from Nokia's 20-F

Henry, E. , Lin, S. , & Yang, Y. (2007)

Journal of Managerial Issues

Deaths of CEOs: Are delays in naming successors and insider/outsider succession associated with subsequent firm performance?

Behn, B. , Dawley, D. , Riley, R. , & Yang, Y. (2006)

Corporate Governance: An International Review

The value of an heir apparent in succession planning

Behn, B. , Riley, R. , & Yang, Y. (2005)