Yiyang Zhang

Youngstown State University - Lariccia School of Accounting and Finance

Assistant Professor

United States

SCHOLARLY PAPERS

7

DOWNLOADS

280

SSRN CITATIONS

1

CROSSREF CITATIONS

3

Scholarly Papers (7)

1.

The Effects of Information Systems Compatibility on Firm Performance Following Mergers and Acquisitions

Journal of Information System, Forthcoming
Number of pages: 47 Posted: 04 Mar 2019 Last Revised: 30 Apr 2020
University of South Florida - School of Accountancy, University of South Florida, University of South Florida and Youngstown State University - Lariccia School of Accounting and Finance
Downloads 204 (190,445)
Citation 1

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ERP Integration, Mergers and Acquisitions, Operating Cycles, Audit Delay

2.

Earnings Management Strategies to Maintain a String of Meeting or Beating Analyst Expectations

Advances in Accounting, Forthcoming
Number of pages: 39 Posted: 28 Sep 2018 Last Revised: 14 May 2020
Youngstown State University - Lariccia School of Accounting and Finance, University of San Diego - Department of Accountancy, University of South Florida and University of South Florida
Downloads 76 (395,158)

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Meeting or Beating Expectations, Accrual Earnings Management, Real Earnings Management

3.

iXBRL Early Adoption, Audit Efforts and Audit Resource Allocation

Posted: 15 Mar 2021 Last Revised: 11 Nov 2021
University of Kansas - School of Business, Louisiana State University, Baton Rouge - Department of Accounting, University of North Carolina (UNC) at Greensboro and Youngstown State University - Lariccia School of Accounting and Finance

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inline XBRL; audit effort; knowledge spillover; early adoption

4.

An Integrative Review and Analysis of Cybersecurity Research: Current State and Future Directions

Journal of Information Systems, 2020 Available at https://doi.org/10.2308/ISYS-19-033
Posted: 14 Nov 2020 Last Revised: 17 Nov 2020
Louisiana State University, Baton Rouge - Department of Accounting, affiliation not provided to SSRN, Youngstown State University - Lariccia School of Accounting and Finance and University of Toledo - College of Business AdministrationUniversity of Kentucky, Gatton College of Business and Economics, Von Allmen School of Accountancy, Students

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Cybersecurity, Risk Disclosure and Control, Framework, Research Methodology

5.

XBRL Tag Extensions and Tax Accrual Quality

Journal of Information Systems, Forthcoming https://doi.org/10.2308/ISYS-19-054
Posted: 14 Nov 2020 Last Revised: 16 Nov 2020
Stephanie Walton, Liu Yang and Yiyang Zhang
Louisiana State University, Baton Rouge - Department of Accounting, Southeast Missouri State University and Youngstown State University - Lariccia School of Accounting and Finance

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eXtensible Business Reporting Language (XBRL), Tax Accrual, Extensions, Financial Reporting of Income Taxes

6.

Auditor Response to a Regulatory Shock Affecting Clients’ Trade Credit Risk

Posted: 09 Jun 2020 Last Revised: 23 Nov 2021
Stephanie Walton and Yiyang Zhang
Louisiana State University, Baton Rouge - Department of Accounting and Youngstown State University - Lariccia School of Accounting and Finance

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7.

Initial Evidence on the Market Impact of the iXBRL Adoption

Accounting Horizons Forthcoming
Posted: 09 Jun 2020 Last Revised: 23 Nov 2021
Marquette University, DePaul University - Kellstadt Graduate School of Business, Southeast Missouri State University, University of Toledo - College of Business AdministrationUniversity of Kentucky, Gatton College of Business and Economics, Von Allmen School of Accountancy, Students and Youngstown State University - Lariccia School of Accounting and Finance

Abstract:

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Inline XBRL, Informational Efficiency, Price Discovery