
Elaine (Ying) Wang
Academic Background
Research Interests
- Individual Judgment and Decision Making in Accounting
- Managerial Operational Distortion
- Disclosure Linguistics
Teaching Interests
- Financial Management
- Financial Statement Analysis
- Financial Accounting
- International Accounting
Professional Background
Recent Honors & Awards
Selected Publications
Buchanan, J. L., Commerford, B. P., and Wang, E. Y. (2021). Auditor Actions and the Deterrence of Manager Opportunism: The Importance of Communication to the Board and Consistency with Peer Behavior. The Accounting Review, 96 (3), 141-163.
Bentley, J. W., Lambert, T. A., and Wang, E. Y. (2021). The Effect of Increased Audit Disclosure on Managers’ Real Operating Decisions: Evidence from Disclosing Critical Audit Matters. The Accounting Review, 96 (1), 23-40.
Saiewitz, A., and Wang, E. Y. (2019). Using Cultural Mindsets to Reduce Cross‐National Auditor Judgment Differences. Contemporary Accounting Research, 37 (3), 1854-1881.
Tan, H. T., Wang, E. Y., and Yoo, G-Song. (2019). Who likes jargon? The joint effect of jargon type and industry knowledge on investors’ judgments. Journal of Accounting and Economics, 67 (2-3), 416-437.
Tan, H. T., Wang, E. Y., and Zhou, B. (2015). How does readability influence investors’ judgments? Consistency of benchmark performance matters. The Accounting Review, 90 (1), 371–393.
Tan, H. T., Wang, E. Y., and Zhou, B. (2014). When the use of positive language backfires: The joint effect of tone, readability, and investor sophistication on earnings judgments. Journal of Accounting Research, 52 (1), 273–302.
Wang, E. Y., and Tan, H. T. (2013). The effects of guidance frequency and guidance goal on managerial decisions. Journal of Accounting Research, 51 (3), 673–700.
Chen, W., Tan, H. T., and Wang, E. Y. (2013). Fair value accounting and managers’ hedging decisions. Journal of Accounting Research, 51(1), 67–103.