Rong Yang

Rochester Institute of Technology

Associate Professor

Saunders College of Business

Rochester Institute of Technology

Rochester, NY 14623

United States

SCHOLARLY PAPERS

11

DOWNLOADS

1,063

SSRN CITATIONS

7

CROSSREF CITATIONS

3

Scholarly Papers (11)

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 323 (132,100)

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

2.

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 257 (167,009)
Citation 5

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

3.

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 256 (167,669)
Citation 5

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Governmental Sanctions; Accruals; Audit Quality

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 110 (340,525)
Citation 1

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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
Saunders College of Business, Rochester Institute of Technology (RIT) - E. Philip Saunders College of Business, affiliation not provided to SSRN and Rochester Institute of Technology
Downloads 80 (415,749)

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

6.

Balance Sheet Classification Shifting and Non-Articulation

Number of pages: 39 Posted: 07 May 2022
David Tree, Dilin Wang and Rong Yang
Old Dominion University, Rochester Institute of Technology and Rochester Institute of Technology
Downloads 37 (589,005)

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

7.

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

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

8.

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

Journal of Corporate Finance, Forthcoming
Posted: 25 Sep 2020
Incheol Kim, Ji Woo 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

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

9.

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

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

10.

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)

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11.

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

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Institutions, Returns, Turnover, Volatility, Emerging Markets