Rong Yang Headshot

Rong Yang

Professor

Department of Finance and Accounting
Saunders College of Business

Office Location

Rong Yang

Professor

Department of Finance and Accounting
Saunders College of Business

Education

BS, MS, Tianjin University of Finance and Economics (China); MBA, Ph.D., Rutgers University

Bio

Rong Yang is the Benjamin Forman Professor for Research at the Saunders College of Business. She received her Ph.D. in Accounting and MBA in Management from Rutgers, State University of New Jersey. Her research interests focus on the use of accounting information in capital markets, corporate governance, and auditing quality. She has published in a variety of journals including Contemporary Accounting Research, Journal of Marketing, Auditing: A Journal of Practice and Theory, European Accounting Review, Journal of Corporate Finance, 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). Prior to joining the faculty of RIT, she was a tenured associate professor at State University of New York.


Personal Links
Areas of Expertise

Select Scholarship

Invited Article/Publication
Kim, I., Kong, J., & Yang, R. (2023). The Impact of Board Reforms on Audit Fees: International Evidence. Journal of Business Finance & Accounting. . .
Li, L., Qi, B., Robin, A., & Yang, R. (2022). The Effect of Enforcement Action on Audit Fees and the Audit Reporting Lag. Accounting and Business Research. . .
Dharwadkar, R., Guo, J., Shi, L., & Yang, R. (2021). Corporate social irresponsibility and boards: The implications of legal expertise. Journal of Business Research. . .
Arena, M., Wang, B., & Yang, R. (2021). Shareholder Litigation and Tax Avoidance. Journal of Corporate Finance. . .
Kim, I., Ryou, J., & Yang, R. (2020). The Color of Investors' Money: Institutional Blockholders' Political Values and Corporate Environmental Disclosure. Journal of Corporate Finance. . .
Li, C., Raman, K., Sun, L., & Yang, R. (2020). The SOX 404 Control Audit and the Effectiveness of Additional Audit Effort in Lowering the Risk of Financial Misstatements. Review of Quantitative Finance and Accounting. . .
Liu, M., Wu, K., Yang, R., & Yu, Y. (2020). Textual Analysis for Risk Profiles from 10-K Filings: Evidence from Audit Opinions. CPA Journal. . .
Aghazadeh, S., Sun, L., Wang, Q., & Yang, R. (2018). CEO Overconfidence and Cost of Equity. Review of Quantitative Finance and Accounting. . .
Yang, R., Qi, B., & Tian, G. (2017). Do Social Ties between Individual Auditors and Client Executives Matter to Audit Quality?. Asia Pacific Journal of Accounting and Economics. 24. .
He, L., Yang, R., & He, Y. (2017). Does Social Exchange Relationship Impair Audit Committee Effectiveness?. Journal of Management and Governance. . .
Yang, R., Yu, Y., Liu, M., & Wu, K. (2017). Corporate Risk Disclosure and Audit Fee: A Text Mining Approach. European Accounting Review. . .
Hou, Q., Jin, Q., Yang, R., Yuan, H., & Zhang, G. (2015). Performance Commitment of Controlling Shareholders and Earnings Management. Contemporary Accounting Research. 32. 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. 571-597.
He, L., & Yang, R. (2014). Does Industry Regulation Matter? New Evidence on Audit Committees and Earnings Management. Journal of Business Ethics. 123. 573-589.
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. 147-169.
Yao, Y., Yang, R., Liu, Z., & Hasan, I. (2013). Government Intervention and Institutional Trading Strategy: Evidence from a Transition Country. Global Finance Journal. 24. 44-68.
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. 495-517.
Lin, B., & Yang, R. (2012). Restructure the Accounting Rules for Restructuring Charges? IFRS vs. US GAAP. CPA Journal. 82. 38-41.
Liu, Y., & Yang, R. (2009). Competing Loyalty Programs: Impact of Market Saturation, Market Share, and Category Expandability. Journal of Marketing. 73. 93-108.
Mensah, Y., & Yang, R. (2008). An Empirical Evaluation of Analysts' Herding Behavior Following Regulation Fair Disclosure. Journal of Accounting and Public Policy. 27. 317-338.
Yang, R., & Lin, B. (2008). How Regulation FD Influences Analysts' Forecast Attributes for Restructuring Firms?. Research in Accounting Regulation. 20. .
Lin, B., & Yang, R. (2006). The Effect of Repeat Restructuring Charges on Analysts' Forecast Revisions and Accuracy. Review of Quantitative Finance and Accounting. 27. 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. 192-209.
Published Conference Proceedings
Yang, R., (2023). Deposit Insurance and Accounting Discretion in Loan Loss Provisions. 2023 Global Finance Research Conference.
Yang, R., (2023). Deposit Insurance and Accounting Discretion in Loan Loss Provisions. 2023 HARC.
Le, L., Sun, L., & Yang, R. (2020). Chief Operating Officer and Operational Efficiency. 2020 AAA Annual Meeting.
Yang, R., Gupta, S., & Micale, J. (2018). Unintended Consequences of JOBS Act: Evidence from Auditor Pricing of Emerging Growth Companies. 2018 AAA annual meeting..
Yang, R., Kim, I., & Ryou, J. (2018). The Color of Investors' Money: Institutional Blockholders' Political Values and Corporate Environmental Policies. 2018 AAA annual meeting..
Yang, R., Arena, M., & Wang, B. (2018). Shareholder Litigation and Tax Avoidance. 2018 AAA annual meeting..
Yang, R., & Yu, Y. (2017). Can superior Sustainability Governance Improve Voluntary Corporate Social Responsibility Disclosure?. 2017 AAA annual meeting.
Yang, R., Kim, I., & Kong, J. (2017). Do Board Reforms Matter to Audit Pricing Decisions? A Global Evidence. 2017 AAA annual meeting.
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., & He, L. (2012). Audit Committee Quality, Regulation, and Earnings Management. American Accounting Association Annual Meeting.
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.
He, L., & Yang, R. (2010). Consequences of Financial Restatements for CEOs. The Annual Meeting of the Academy of Management.
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.
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.
Liu, Y., & Yang, R. (2008). Loyalty Program Rivalry and Its Impact on Firm and Customer Outcomes. INFORMS Marketing Science Conference.

Currently Teaching

ACCT-110
3 Credits
An introduction to the way in which corporations report their financial performance to interested stakeholders such as investors and creditors. Coverage of the accounting cycle, generally accepted accounting principles, and analytical tools help students become informed users of financial statements.
ACCT-360
3 Credits
Extensive exposure to the accounting cycle with full integration of the data flow in an accounting information system. Accounting theory developed by accounting standard-setting bodies is covered in-depth. Generally accepted accounting principles are discussed as they apply to the preparation of financial statements and the recognition and measurement of financial statement elements, primarily assets. International Financial Reporting Standards are introduced as they relate to course subject matter.
ACCT-704
3 Credits
A comprehensive exposure at an intermediate level to financial accounting theory and practice under U.S. Generally Accepted Accounting Principles. Emphasis is placed on applying underlying accounting theory to complex accounting and reporting problems. The effects of alternative accounting methods are considered. International Financial Reporting Standards are introduced as they relate to course subject matter.
ACCT-740
3 Credits
This course is designed to prepare students to interpret and analyze financial statements effectively. Explores in greater depth some of the financial reporting topics introduced in the core accounting course and includes a discussion of International Financial Reporting Standards.
ACCT-810
3 Credits
This course introduces the landscape of financial accounting research. Three main topics will be included: 1) the use of accounting information by investors, creditors, analysts and other decision makers; 2) the preparation of accounting information by managers who may respond to economic incentives and use discretion to manage earnings; and 3) the regulation of accounting information by standard setters and other regulators who are evaluating the relevance and reliability of current and potential accounting information.