Rong Yang

Rochester Institute of Technology

Associate Professor

Saunders College of Business

Rochester Institute of Technology

Rochester, NY 14623

United States

SCHOLARLY PAPERS

12

DOWNLOADS

1,359

SSRN CITATIONS
Rank 39,208

SSRN RANKINGS

Top 39,208

in Total Papers Citations

21

CROSSREF CITATIONS

1

Scholarly Papers (12)

1.

Client Risk Management: A Pecking Order Analysis of Auditor Response to Upward Earnings Management Risk

Auditing, A Journal of Practice & Theory, Forthcoming
Number of pages: 40 Posted: 29 Mar 2010 Last Revised: 31 Jan 2013
Bentley University, University of North Texas - Department of Accounting, Iowa State University - College of Business and Rochester Institute of Technology
Downloads 351 (148,060)

Abstract:

Loading...

Earnings management, Discretionary accruals, Audit fees, Auditor resignations, Client risk management

2.

Can Enforcement Actions on Engagement Auditors Improve Audit Quality?

Accounting and Business Research
Number of pages: 50 Posted: 14 Jan 2015 Last Revised: 11 Aug 2020
Xi'an Jiaotong University (XJTU) - School of Management, Independent, Rochester Institute of Technology (RIT) and Rochester Institute of Technology
Downloads 299 (175,574)
Citation 1

Abstract:

Loading...

Governmental Sanctions; Accruals; Audit Quality

3.

An Empirical Evaluation of Analysts' Herding Behavior Following Regulation Fair Disclosure

Number of pages: 40 Posted: 10 Jan 2007
Yaw M. Mensah and Rong Yang
Rutgers Business School - Newark & New Brunswick and Rochester Institute of Technology
Downloads 278 (189,313)
Citation 6

Abstract:

Loading...

Regulation Fair Disclosure, Herding Behavior, Earnings Forecasts, Corporate Disclosures

4.

Securities Litigation and Corporate Tax Avoidance

Journal of Corporate Finance, Forthcoming
Number of pages: 43 Posted: 23 Nov 2019
Matteo P. Arena, Bin Wang and Rong Yang
Marquette University, Marquette University - College of Business Administration and Rochester Institute of Technology
Downloads 129 (375,019)
Citation 1

Abstract:

Loading...

securities class action litigation, corporate lawsuits, tax avoidance

5.

Deposit Insurance and Discretion in Loan Loss Provisioning

Number of pages: 48 Posted: 18 Nov 2021 Last Revised: 23 Jan 2022
University of Missouri - St. Louis, Rochester Institute of Technology (RIT) - E. Philip Saunders College of Business, affiliation not provided to SSRN and Rochester Institute of Technology
Downloads 124 (386,419)

Abstract:

Loading...

Deposit Insurance, Accounting Discretion, Conservatism, Loan Loss Provision, Emergency Economic Stabilization Act

6.

Balance Sheet Classification Shifting and Non-Articulation

Number of pages: 38 Posted: 07 May 2022 Last Revised: 21 Mar 2023
David Tree, Dilin Wang and Rong Yang
Old Dominion University, Rochester Institute of Technology and Rochester Institute of Technology
Downloads 106 (433,120)

Abstract:

Loading...

balance sheet, classification shifting, working capital, non-articulation

7.

The Impact of Board Reforms on Audit Fees: International Evidence

Number of pages: 67 Posted: 27 Dec 2022
Incheol Kim, Joon Ho Kong and Rong Yang
University of Texas Rio Grande Valley (UTRGV) (Formerly University of Texas-Pan American) - College of Business and Entrepreneurship, Stevens Institute of Technology - School of Business and Rochester Institute of Technology
Downloads 72 (551,239)

Abstract:

Loading...

Audit Fee, Board Reform, Audit Committee, Corporate Governance, Restatement, Analyst Forecast, International Accounting

8.

Corporate Environmental Disclosures and Risk Management

Posted: 17 Nov 2020
Chung-Ang University - College of Business & Economics, University of Texas Rio Grande Valley (UTRGV) (Formerly University of Texas-Pan American) - College of Business and Entrepreneurship and Rochester Institute of Technology

Abstract:

Loading...

corporate environmental responsibility; environmental disclosure; firm risk; corporate governance

9.

The Color of Shareholders’ Money: Institutional Shareholders’ Political Values and Corporate Environmental Disclosure

Journal of Corporate Finance, Forthcoming
Posted: 25 Sep 2020
Incheol Kim, Jiwoo Ryou and Rong Yang
University of Texas Rio Grande Valley (UTRGV) (Formerly University of Texas-Pan American) - College of Business and Entrepreneurship, West Virginia University and Rochester Institute of Technology

Abstract:

Loading...

institutional shareholders; political ideology; environmental disclosure; environmental committee; green innovation

10.

Corporate Risk Disclosure and Audit Fee: A Text Mining Approach

Yang, R., Yu, Y., Liu, M., & Wu, K. (2018). Corporate risk disclosure and audit fee: A text mining approach. European Accounting Review, 27(3), 583-594.
Posted: 28 Jul 2017 Last Revised: 18 Feb 2022
Rong Yang, Yang Yu, Manlu Liu and Kean Wu
Rochester Institute of Technology, Rochester Institute of Technology (RIT), Rochester Institute of Technology (RIT) - Saunders College of Business and Rochester Institute of Technology (RIT) - Saunders College of Business

Abstract:

Loading...

Textual Risk Disclosure, Audit Fee, Risk Management, Text Mining

11.

Do Social Ties between Individual Auditors and Client CEOs/CFOs Matter to Audit Quality?

Posted: 30 Dec 2014
Baolei Qi, Rong Yang and Gaoliang Tian
Xi'an Jiaotong University (XJTU) - School of Management, Rochester Institute of Technology and Xi'an Jiaotong University (XJTU)

Abstract:

Loading...

12.

Who is a Winner in Volatile Markets? Evidence from Chinese Funds

Posted: 16 Mar 2008
Yi Yao, Zhiyuan Liu and Rong Yang
affiliation not provided to SSRN, Nankai University - Department of Accounting and Rochester Institute of Technology

Abstract:

Loading...

Institutions, Returns, Turnover, Volatility, Emerging Markets

Other Papers (1)

Total Downloads: 0
1.

The Effect of the Sec's Regulation Fair Disclosure on Analyst Forecast Attributes

Posted: 07 Sep 2004 Last Revised: 25 May 2019
Rong Yang and Yaw M. Mensah
Rochester Institute of Technology and Rutgers Business School - Newark & New Brunswick

Abstract:

Loading...

regulation, earnings forecast, disclosure, financial analysts, conference calls, forecast attributes