Elaine Wang

University of Massachusetts Amherst

Assistant Professor

Amherst, MA 01003-4910

United States

SCHOLARLY PAPERS

13

DOWNLOADS
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Top 19,686

in Total Papers Downloads

3,314

SSRN CITATIONS
Rank 20,191

SSRN RANKINGS

Top 20,191

in Total Papers Citations

34

CROSSREF CITATIONS

17

Scholarly Papers (13)

1.

The Effect of Increased Audit Disclosure on Managers’ Real Operating Decisions: Evidence from Disclosing Critical Audit Matters

The Accounting Review, Forthcoming, Doi.org/10.2308/tar-2017-0486
Number of pages: 39 Posted: 18 Jul 2017 Last Revised: 04 Mar 2020
Isenberg School of Management, University of Massachusetts Amherst, Lehigh University and University of Massachusetts Amherst
Downloads 1,014 (28,385)
Citation 6

Abstract:

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critical audit matters (CAMs); auditor reporting model; disclosure efficiency; managers’ real operating decisions; operating distortion

2.

How Does Readability Influence Investors’ Judgments? Consistency of Benchmark Performance Matters

Number of pages: 52 Posted: 26 Oct 2011 Last Revised: 09 Jul 2013
Hun-Tong Tan, Elaine Wang and Bo Zhou
Nanyang Business School, Nanyang Technological University, University of Massachusetts Amherst and Shanghai University of Finance and Economics
Downloads 706 (46,797)
Citation 17

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readability, benchmark performance consistency, trend performance understanding, processing fluency, performance judgment

3.

Fair Value Accounting and Managers' Hedging Decisions

Journal of Accounting Research, Forthcoming
Number of pages: 49 Posted: 26 Aug 2012
Wei Chen, Hun-Tong Tan and Elaine Wang
UNSW Australia Business School, School of Accounting, Nanyang Business School, Nanyang Technological University and University of Massachusetts Amherst
Downloads 439 (84,996)
Citation 4

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fair value accounting, historical cost accounting, earnings volatility, hedging decisions

4.

When the Use of Positive Language Backfires: The Joint Effect of Language Sentiment, Readability, and Investor Sophistication on Earnings Judgments

Journal of Accounting Research, Forthcoming
Number of pages: 41 Posted: 03 Jan 2014
Hun-Tong Tan, Elaine Wang and Bo Zhou
Nanyang Business School, Nanyang Technological University, University of Massachusetts Amherst and Shanghai University of Finance and Economics
Downloads 260 (150,898)
Citation 1

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language sentiment, readability, investor sophistication

5.

Who Likes Jargon? The Joint Effect of Jargon Type and Industry Knowledge on Investors’ Judgments

Journal of Accounting & Economics (JAE), 2019
Number of pages: 55 Posted: 21 Nov 2016 Last Revised: 10 Mar 2019
Hun-Tong Tan, Elaine Wang and G-Song Yoo
Nanyang Business School, Nanyang Technological University, University of Massachusetts Amherst and Korea University Business School
Downloads 197 (196,563)
Citation 4

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jargon; industry knowledge; good jargon; bad jargon

Using Cultural Mindsets to Reduce Cross-National Auditor Judgment Differences

Number of pages: 52 Posted: 15 Feb 2018 Last Revised: 04 Sep 2019
Aaron Saiewitz and Elaine Wang
University of Nevada, Las Vegas and University of Massachusetts Amherst
Downloads 156 (240,911)
Citation 4

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cultural mindsets; professional skepticism; cognitive processing; fair value estimates; group audits.

Using Cultural Mindsets to Reduce Cross-National Auditor Judgment Differences

Contemporary Accounting Research, Forthcoming
Posted: 16 Oct 2019
Aaron Saiewitz and Elaine Wang
University of Nevada, Las Vegas and University of Massachusetts Amherst

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cultural mindsets, professional skepticism, cognitive processing, fair value estimates, group audits

7.

Disclosure Descriptors: Helping Investors Process Complex Accounting Estimates by Using Short Identical Descriptors

Number of pages: 44 Posted: 29 Aug 2020 Last Revised: 07 Aug 2021
University of Nebraska-Lincoln, University of South Carolina - Department of Accounting and University of Massachusetts Amherst
Downloads 148 (251,017)

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Identical Descriptors; Descriptor Length; Complex Accounting Estimates; Narrative Disclosures; Investor Information Processing

8.

Can Distributed Teams Reduce Audit Staff Reliance on a Supervisor's Client-Favorable Preferences?

Number of pages: 29 Posted: 20 Nov 2017
Providence College, University of Massachusetts at Amherst and University of Massachusetts Amherst
Downloads 116 (301,890)

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Distributed Teams; Co-located Teams; Auditor Judgments; Directional Goals; Assignment Length; Impression Management

9.

The Impact of Repeated Notifications and Notification Checking Mode on Investors’ Reactions to Managers’ Strategic Title Emphasis

Nanyang Business School Research Paper No. 20-09
Number of pages: 46 Posted: 03 Jun 2020 Last Revised: 08 Jun 2021
Wei Chen, Hun-Tong Tan and Elaine Wang
UNSW Australia Business School, School of Accounting, Nanyang Business School, Nanyang Technological University and University of Massachusetts Amherst
Downloads 99 (336,275)

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repeated exposure, notification checking mode, title, strategic emphasis, information processing

10.

The Effects of Guidance Frequency and Guidance Goal on Managerial Decisions

Journal of Accounting Research, Forthcoming
Number of pages: 41 Posted: 23 Jun 2013
Elaine Wang and Hun-Tong Tan
University of Massachusetts Amherst and Nanyang Business School, Nanyang Technological University
Downloads 90 (357,238)
Citation 2

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Guidance Frequency, Guidance Goal, Earnings Predictability

11.

How the Use of Temporal Immediacy and Video Conference Calls Jointly Impact Investors’ Willingness to Invest

Number of pages: 39 Posted: 05 Nov 2020 Last Revised: 04 Aug 2021
University of South Dakota - Beacom School of Business, University of Massachusetts Amherst and University of Massachusetts Amherst
Downloads 89 (362,272)

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Strategic Temporal Immediacy, Communication Mode, Language, Video, Nonverbal Behavior, Construal Level Theory

12.

Auditor Actions and the Deterrence of Manager Opportunism: The Importance of Communication to the Board and Consistency with Peer Behavior

Posted: 05 Dec 2019
Providence College, University of Kentucky, Gatton and University of Massachusetts Amherst

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Auditor scrutiny, auditor-board communication, consistency with peer behavior, perceptual deterrence theory, manager opportunism, real earnings management, accruals-based earnings management

13.

When the Use of Positive Language Backfires: The Joint Effect of Tone, Readability, and Investor Sophistication on Earnings Judgments

Journal of Accounting Research, Vol. 52, No. 1, 2014
Posted: 28 Mar 2014
Hun-Tong Tan, Elaine Wang and Bo Zhou
Nanyang Business School, Nanyang Technological University, University of Massachusetts Amherst and Shanghai University of Finance and Economics

Abstract:

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language sentiment, readability, investor sophistication