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Ling Yang is an Associate Professor of Accounting and a licensed Certified Public Accountant (CPA). She earned her Ph.D. in Accounting from Virginia Commonwealth University in 2013. Her research focuses on judgment and decision-making in auditing, business ethics, cybersecurity, and corporate social responsibility. Dr. Yang has published in leading academic journals, including Behavioral Research in Accounting, Journal of International Accounting Research, Journal of Information Systems, International Journal of Auditing, and Managerial Auditing Journal. In 2017, her work received the Best Empirical Research Award at the American Accounting Association’s Ethics Research Symposium. 

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

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

Selected Publications

Tang, F. and Yang, L. (2024). The Effects of ISO 27001 Certificate and CSR Performance on Investors’ Responses to Cybersecurity Breaches. Journal of Information Systems Vol. 38 No.3, 77–92. 

Tang, F. and Yang, L. (2023). Auditors’ responses to real earnings management: The effects of timing and consequence on auditor decision. Behavioral Research in Accounting Vol. 35 No. 1, pp.67–80. 

Emerson, D., Yang, L. and Xu, R.L. (2020). Investors’ responses to social conflict between CSR and Tax avoidance. Journal of International Accounting Research Vol. 19, No. 1 pp. 57–72.

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.