Support Saunders
Search Saunders
Search all RIT websites
Infocenter/SIS | Directories

Rong Yang, Ph.D.

Associate Professor, Zutes Fellow

Office Location: LOW-A319

Office Phone: 585-475-4569

Email:
ryang@saunders.rit.edu

Accounting
Program Info. | Faculty List

  • Google Scholar icon

Meet Rong

Rong Yang is an Associate Professor of Accounting at the Saunders College of Business. Before she joined the faculty of RIT, she was a tenured associate professor at State University of New York at Brockport. She received her Ph.D. in Accounting and M.B.A. in Management from Rutgers, State University of New Jersey. She also received her MS and BS in Accounting from Tianjin University of Finance and Economics in China.

Her research interests include the use of accounting information in capital markets, internal control quality, analyst forecast performance, and corporate restructuring events. She has published in a variety of journals including Contemporary Accounting Research, Journal of Marketing, Auditing: A Journal of Practice and Theory, Journal of Accounting and Public Policy, Review of Quantitative Finance and Accounting, Journal of Business Ethics, etc. One of her articles (with Dr. Yaw Mensah, Rutgers University) was awarded the 2006 MBAA International McGraw-Hill/Irwin Distinguished Paper Award by the North American Accounting Society. Also, another publication (with Dr. Beixin Lin, Montclair State University) was awarded the 2013 Bright Idea Award sponsored by the Stillman School of Business at Seton Hall University and the NJPRO Foundation, the public policy research affiliate of the New Jersey Business and Industry Association (NJBIA).

Her primary teaching interests are in the areas of financial accounting and reporting issues.


Office Hours & Staff Assistant Information
Tuesday and Thursday
2:00 pm to 3:30 pm

And by Appointment

NOTE: Regular office hours may not be held during finals week.



Staff Assistant: Andrea Yancone
Staff Assistant Phone: 585-475-6063
Education
  • Ph.D. in Accounting from Rutgers University, 2004
  • M.B.A. in Management from Rutgers University, 2002
  • M.S. in Accounting from Tianjin University of Finance and Economics, 1997
  • B.S. in Accounting from Tianjin University of Finance and Economics, 1994
Experience
  • Associate Professor of Accounting (Tenured) | SUNY at Brockport | 2011-2012
  • Assistant Professor of Accounting | SUNY at Brockport | 2004-2011
  • Accountant | Taincai CPAs, LLC | 1997-1999
Expertise [expertise maps]
  • Accounting: financial
Memberships
  • American Accounting Association (AAA)
  • The Chinese Accounting Professors' Assoc
  • Kaplan Academic Advisory Board
  • National Center for Faculty Development &
Professional Certifications
  • Qualitative Research Approaches for Quantitative Researchers
Awards
  • RIT Inovative Learning Institute - - 2016
  • RIT - - 2015
  • 2013-14 SCB faculty scholarship summer grants - - 2014
  • Bright Idea Award sponsored by the Stillman School of Business at Seton Hall University and the NJPRO Foundation - - 2013
  • 2006-2011 DSI (Discretionary Salary Increase) Awards, SUNY Brockport - - 2011
  • SUNY Faculty Technology Initiative Grant Award - - 2010
  • Brockport's Best - State University of New York at Brockport - - 2010
  • Research Assistance Award - State University of New York at Brockport - - 2008
  • MBAA International McGraw-Hill/Irwin Distinguished Paper Award - North American Accounting Society - - 2006
  • Dissertation Fellowship - Rutgers University - - 2003
  • Scholarship on non-profit organization research - Rutgers University - - 2001
Research

Journal Articles

  • Yang, R., Qi, B., & Tian, G. (2016). Do Social Ties between Individual Auditors and Client Executives Matter to Audit Quality?. Asia Pacific Journal of Accounting and Economics .
  • Hou, Q., Jin, Q., Yang, R., Yuan, H., & Zhang, G. (2015). Performance Commitment of Controlling Shareholders and Earnings Management. Contemporary Accounting Research, 32 (3), 1099-1127.
  • Qi, B., Yang, R., & Tian, G. (2014). Can Media Deter Management from Manipulating Earnings? Evidence from China. Review of Quantitative Finance and Accounting, 42 (3), 571-597.
  • Cordeiro, J., Yang, R., Kent, D., & Callaha, C. (2014). What Determines the Variation in Relative Performance Evaluation Usage Across U.S. Industries?. Management Research Review, 37 (5), 502-514.
  • He, L., & Yang, R. (2014). Does Industry Regulation Matter? New Evidence on Audit Committees and Earnings Management. Journal of Business Ethics, 123 (4), 573-589.
  • Yao, Y., Yang, R., Liu, Z., & Hasan, I. (2013). Government Intervention and Institutional Trading Strategy: Evidence from a Transition Country. Global Finance Journal, 24 (1), 44-68.
  • Krishnan, G., Sun, L., Wang, Q., & Yang, R. (2013). Client Risk Management: A Study of Earnings Management, Audit Fees, and Auditor Resignations. Auditing: A Journal of Practice and Theory, 32 (2), 147-169.
  • Lin, B., & Yang, R. (2012). Restructure the Accounting Rules for Restructuring Charges? IFRS vs. US GAAP. CPA Journal, 82 (3), 38-41.
  • Lin, B., & Yang, R. (2012). Does Regulation Fair Disclosure Affect Analysts' Forecast Performance? The Case of Restructuring Firms. Review of Quantitative Finance and Accounting, 38 (4), 495-517.
  • Yang, X., & Yang, R. (2011). Managerial Decisions on Annual Earnings Announcement Timing: Empirical Evidence from Regulation Fair Disclosure. Journal of Applied Business Research, 27 (6), 23-37.
  • Liu, Y., & Yang, R. (2009). Competing Loyalty Programs: Impact of Market Saturation, Market Share, and Category Expandability. Journal of Marketing, 73 (1), 93-108.
  • Yang, R., & Lin, B. (2008). How Regulation FD Influences Analysts' Forecast Attributes for Restructuring Firms?. Research in Accounting Regulation .
  • Yang, R. (2008). The Impact of Regulation Fair Disclosure on Market Reactions. Advances in Financial Planning and Forecasting , 1-20.
  • Mensah, Y., & Yang, R. (2008). An Empirical Evaluation of Analysts' Herding Behavior Following Regulation Fair Disclosure. Journal of Accounting and Public Policy , 317-338.
  • Lin, B., & Yang, R. (2006). The Effect of Repeat Restructuring Charges on Analysts' Forecast Revisions and Accuracy. Review of Quantitative Finance and Accounting, 27 (3), 267-283.
  • Yang, R., & Mensah, Y. (2006). The Effect of the SEC's Regulation Fair Disclosure on Analyst Forecast Attributes. Journal of Financial Regulation and Compliance, 14 (2), 192-209.
  • Yang, R., & Mensah, Y. (2006). The Timeliness of Market Reactions to Regulation Fair Disclosure. Journal of Accounting, Ethics & Public Policy, 6 (4), 501-525.

Proceedings

  • Yang, R., Yu, Y., Liu, M., & Wu, K. (2016). The Impact of Corporate Risk Disclosures on Audit Pricing Decisions: A Text Mining Approach. CSWIM 2016.
  • Yang, R., Yu, Y., Liu, M., & Wu, K. (2016). Corporate Risk Disclosure and Audit Fee: A Text Mining Approach. 2016 AAA Annual Meeting.
  • Yang, R., Guo, J., & Shi, L. (2015). Irresponsible Corporate Social Activities, Stakeholders and Board Legal Expertise. The 2015 AAA Annual Meeting.
  • Yang, R., Qi, B., & Robin, A. (2015). Can Government Sanctions on Engagement Auditors Improve Audit Quality?. The 2015 AAA Annual Meeting.
  • Yang, R., Qi, B., & Tian, G. (2014). Do Social Ties between Individual Auditors and Client Executives Matter to Audit Quality?. 2014 AAA annual meeting.
  • Qi, B., Yang, R., & Tian, G. (2014). Do Social Ties between Individual Auditors and Client Executives Matter to Audit Quality?. 2014 AAA MidAtlantic meeting.
  • Yang, R., & He, L. (2013). The Influence of Audit Committees on Financial Restatements: A Social Exchange Process. The 2013 American Accounting Association (AAA) Annual Meeting.
  • Qi, B., Yang, R., & Tian, G. (2013). Ineffective internal control and firms' market value: evidence from the perspective of corporate cash holding and capital expenditure. The 2013 American Accounting Association (AAA) Annual Meeting.
  • Yang, R., & He, L. (2013). The Influence of Audit Committees on Financial Restatements: A Social Exchange Process. The 2013 Canadian Academic Accounting Association Annual Meeting.
  • Qi, B., Yang, R., & Tian, G. (2012). Can Media Deter Management from Manipulating Earnings? Evidence from China. American Accounting Association Annual Meeting.
  • Yang, R., & He, L. (2012). Audit Committee Quality, Regulation, and Earnings Management. American Accounting Association Annual Meeting.
  • Lou, F., Sun, Q., Yang, R., & Yuan, H. (2012). Voluntary Disclosure of Internal Control and Auditor Attestation: Evidence from China. The Asian Finance Association Annual Meeting.
  • Yao, Y., Yang, R., Liu, Z., & Hasan, I. (2012). Government Intervention and Institutional Trading Strategy: Evidence from a Transition Country. BOFIT Discussion Papers, Bank of Finland, Institute for Economies in Transition, September 2012.
  • Lou, F., Yang, R., & Yuan, H. (2011). An Empirical Analysis of Economic Incentives and Characteristics of Voluntary Internal Control Disclosure: Evidence from China. American Accounting Association Annual Meeting.
  • Cordeiro, J., Yang, R., & Kent, D. (2011). What Determines the Variation in Relative Performance Evaluation Usage Across US Industries?. American Accounting Association Annual Meeting.
  • Lin, B., & Yang, R. (2010). Accounting for Restructuring Charges: IFRS vs. US GAAP. The Northeast Business and Economics Association (NBEA) conference.
  • Yang, R., & He, L. (2010). Consequences of Financial Restatements for CEOs. American Accounting Association Annual Meeting.
  • Yang, R., & He, L. (2010). Audit Committees, Auditor's Reports and the Influence of the Sarbanes-Oxley Act. American Accounting Association Annual Meeting.
  • He, L., & Yang, R. (2010). Consequences of Financial Restatements for CEOs. The Annual Meeting of the Academy of Management.
  • Yang, R., & He, L. (2009). An Empirical Analysis of Audit Committee Characteristics and Earnings Restatements. American Accounting Association Annual Meeting.
  • He, L., & Yang, R. (2009). An Empirical Analysis of Audit Committee Characteristics and Earnings Restatements. The Annual Meeting of the Academy of Management.
  • Yao, Y., Yang, R., & Liu, Z. (2009). Government Intervention and Institutional Trading Strategy: Evidence from a Transition Country. American Accounting Association Annual Meeting.
  • Yang, R. (2009). An Empirical Analysis of Audit Committee Characteristics and Earnings Restatements. The Chinese Accounting Professors' Association of North America's Second Annual Research Conference.
  • Yang, R., & He, L. (2009). An Empirical Analysis of Audit Committee Characteristics and Earnings Restatements. The Business Research Consortium of Western New York.
  • Cordeiro, J., Yang, R., & Mensah, Y. (2008). Industry Influences on the Impact of Security Analyst Forecast Errors on CEO Compensation. American Accounting Association Annual Meeting.
  • Cordeiro, J., Yang, R., & Mensah, Y. (2008). Industry Context, Benchmarking and CEO Compensation: Evidence from Security Analyst Forecast Errors. The Annual Meeting of the Academy of Management.
  • Yang, R., & Lin, B. (2008). The Effect of Regulation FD on the Relationship between Analysts' Forecast Performance and Restructuring Events. The AAA Mid-Atlantic Annual Meeting.
  • Yao, Y., Yang, R., & Liu, Z. (2008). Who is a Winner in Volatile Markets, Institutions or Individuals? Evidence from Chinese Funds. The AAA Mid-Atlantic Annual Meeting.
  • Liu, Y., & Yang, R. (2008). Loyalty Program Rivalry and Its Impact on Firm and Customer Outcomes. INFORMS Marketing Science Conference.
  • Yang, X., & Yang, R. (2008). Managerial Decisions on Annual Earnings Announcement Timing: Empirical Evidence from Regulation Fair Disclosure. The Midwest Finance Association Meeting.
  • Liu, Y., & Yang, R. (2008). Assessing Loyalty Program Effects in a Competitive Setting: Impact of Market Saturation, Market Share, and Category Expandability. American Marketing Association (AMA) Winter Educators' Conference.
  • Yang, R. (2007). The Impact of Regulation Fair Disclosure on Market Reactions. The International Symposium on Forecasting.
  • Yang, R. (2007). The Impact of Regulation Fair Disclosure on Market Reactions. The International Academy of Business and Public Administration Disciplines Spring Conference.
  • Lin, B., & Yang, R. (2007). How Regulation FD Influences Analysts' Forecast Attributes for Restructuring Firms?. The AAA Mid-Atlantic Annual Meeting.
  • Yang, R., & Mensah, Y. (2006). The Timeliness of Market Reactions to Regulation FD Events. The MBAA Annual International Business Conference.
  • Lin, B., & Yang, R. (2005). The Effect of Repeat Restructuring Charges on Analysts' Forecast Revisions and Accuracy. The 32nd Annual Conference of the Northeast Business & Economics Association.
  • Yang, R., & Mensah, Y. (2005). The Effect of the SEC's Regulation Fair Disclosure on Analyst Forecast Attributes. The AAA Mid-Atlantic Annual Meeting.

Working Paper


  • 2016: Yang, R., Do Board Reforms Matter to Audit Pricing Decisions? A global Evidence.

  • 2016: Yang, R., & Yu, Y., Can superior Sustainability Governance Improve Voluntary Corporate Social Responsibility Disclosure?.

  • 2016: Guo, J., Shi, L., & Yang, R., Irresponsible Corporate Social Activities, Stakeholders and Board Legal Expertise.

  • 2016: Li, C., Raman, K., Sun, L., & Yang, R., Value Added? The SOX Control 404 Audit and the Effectiveness of Additional Audit Effort for Clients with Ineffective Internal Controls.

  • 2016: Yang, R., Yu, Y., Liu, M., & Wu, K., Corporate Risk Disclosure and Audit Fee: A Text Mining Approach.

  • 2016: Qi, B., Robin, A., & Yang, R., Can Governmental Sanctions again Engagement Auditors Improve Audit Quality?.

  • 2015: Krishnan, G., Qi, B., & Yang, R., Client Importance, Shared Auditors and Audit Quality.

  • 2015: Aghazadeh, S., Sun, L., Wang, Q., & Yang, R., Management Overconfidence and Cost of Equity.

Research Grant


  • 2015: Yang, R., 2015 FEAD Grant.

  • 2015: Yang, R., RIT General Education Online Development (GOLD) Program.

  • 2010: Yang, R., SUNY Faculty Technology Initiative Grant Award.