Yitang (Jenny) Yang

UNSW Australia Business School, School of Accounting

Sydney, NSW 2052

Australia

SCHOLARLY PAPERS

6

DOWNLOADS

141

SSRN CITATIONS

0

CROSSREF CITATIONS

0

Scholarly Papers (6)

1.

Large Charities' Financial Reporting Framework Choice in Australia

Number of pages: 42 Posted: 01 Jul 2019
Yitang (Jenny) Yang and Roger Simnett
UNSW Australia Business School, School of Accounting and Deakin University
Downloads 65 (471,939)

Abstract:

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AASB 1053, Audit of charities, Differential reporting, Financial reporting framework, Reduced disclosure, SAC 1

2.

Auditors’ Propensity and Accuracy in Issuing Going-Concern Modified Audit Opinions for Charities

Number of pages: 41 Posted: 05 Nov 2020
Yitang (Jenny) Yang, Roger Simnett and Elizabeth Carson
UNSW Australia Business School, School of Accounting, Deakin University and University of New South Wales
Downloads 59 (494,985)

Abstract:

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Going Concern; Charity; Audit Quality; Auditor Reporting

3.

Determinants and Consequences of Audit Pricing for Charities, Including the Provision of Pro Bono Audits

Auditing: A Journal of Practice & Theory, 2022, https://doi.org/10.2308/AJPT-19-112.
Number of pages: 45 Posted: 27 Jul 2022 Last Revised: 28 Jul 2022
Yitang (Jenny) Yang and Roger Simnett
UNSW Australia Business School, School of Accounting and Deakin University
Downloads 15 (757,650)

Abstract:

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Audit fees; audit quality; charity; economics of auditing; funding sources; pro bono

4.

Financial Reporting by Charities: Why Do Some Choose to Report Under a More Extensive Reporting Framework?

Abacus, Vol. 56, Issue 3, pp. 320-347, 2020
Number of pages: 28 Posted: 06 Oct 2020
Yitang (Jenny) Yang and Roger Simnett
UNSW Australia Business School, School of Accounting and Deakin University
Downloads 2 (898,095)

Abstract:

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Audit of charities, Differential reporting, Financial reporting framework, Reduced disclosure, SAC 1, Voluntary disclosure

5.

Determinants and Quality of Audits and Reviews of Small Charities’ Financial Statements

UNSW Business School Research Paper Forthcoming
Posted: 08 Apr 2022
Yitang (Jenny) Yang and Roger Simnett
UNSW Australia Business School, School of Accounting and Deakin University

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Small charity, Audit quality, Audit engagements, Review engagements, Auditor reporting, Audit fees, Audit report lag

6.

Adoption and Content of Key Audit Matters and Stock Price Crash Risk

Posted: 26 Feb 2021 Last Revised: 22 Nov 2021
Lin Liao, Divesh Sharma, Yitang (Jenny) Yang and Rui Zhao
Nanjing Audit Univeristy, Kennesaw State University, School of Accountancy, UNSW Australia Business School, School of Accounting and Southwestern University of Finance and Economics (SWUFE)

Abstract:

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Expanded audit report, Key audit matters, stock price crash risk, China