Ling Yang

Associate Professor, Ph.D., CPA




Ling Yang joined NJCU as an Assistant Professor of Accounting in 2018. She obtained her Ph.D. from Virginia Commonwealth University in 2013 and she is a Certified Public Accountant (CPA). Her primary research interests include judgment and decision making in accounting, auditing and business ethics. She has published articles in academic journals including Behavioral Research in Accounting, Journal of International Accounting Research, International Journal of Auditing and Managerial Auditing Research. Her paper won the Best Empirical Research award at the AAA National Meeting, Ethics Research Symposium (2017). She teaches Financial Accounting, Managerial Accounting, Intermediate Accounting, Advanced Accounting and Professional Auditing at the undergraduate and graduate level.

Courses Taught
Financial Accounting, Intermediate Accounting, Advanced Accounting and Professional Auditing

Research Interests / Expertise
Judgment and Decision Making in Auditing and International Accounting, Fraud Detection, Business Ethics, Corporate Social Responsibility

Selected Publications

Yang, L., Brink, A. G. and Benson, W. (2018). The Impact of Emotional Intelligence on Auditor Judgment. International Journal of Auditing, Vol. 22 Issue: 1, pp.82-97.

Gan, H., Tang, F., and Yang, L. (2017).  Internal Auditors’ Reputation and Managers’ Reliance Decision. Managerial Auditing Journal, Vol. 32 Issue: 8, pp.768-787.

Tang, F., Yang, L. and Ruan, L. (2017).  Does regulator designation of auditors improve independence? The moderating effects of litigation risk. Managerial Auditing Journal, Vol. 32 Issue: 1, pp.2-18.

Brink, A. G. Tang, F., and Yang, L. (2016). The Impact of Estimate Source and Social Pressure on Auditors' Fair Value Estimate Choices. Behavioral Research in Accounting, Fall, Vol. 28, No. 2, pp. 29-40.

Emerson, D., Brink, A.G. and Yang, L. (2016). Job Autonomy and Counterproductive Behaviors in Chinese Accountants: The Role of Job-Related Attitude. Journal of International Accounting Research, Spring, Vol. 15, No. 1, pp. 115-131.