Isabel Yanyan Wang

Michigan State University

Assistant Professor of Accounting

N233 Business Complex

Broad School of Business

East Lansing, MI 48824-1122

United States

http://www.msu.edu/~wangyany/

  • Michigan State University

SCHOLARLY PAPERS

14

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Top 8,481

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9,213

SSRN CITATIONS
Rank 1,717

SSRN RANKINGS

Top 1,717

in Total Papers Citations

596

CROSSREF CITATIONS

284

Scholarly Papers (14)

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1.

CFOs and CEOs: Who Have the Most Influence on Earnings Management?

Downloads 2,522 ( 9,350)
Citation 110

CFOs and CEOs: Who Have the Most Influence on Earnings Management?

Journal of Financial Economics (JFE), Vol. 96, No. 3, pp. 513-526, 2010
Number of pages: 34 Posted: 27 Aug 2009 Last Revised: 21 Oct 2010
John (Xuefeng) Jiang, Kathy R. Petroni and Isabel Yanyan Wang
Michigan State University, Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management and Michigan State University
Downloads 1,373 (23,809)
Citation 2

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CFO, Chief Financial Officer, compensation, earnings management, equity incentives

CFOs and CEOs: Who Have the Most Influence on Earnings Management?

Number of pages: 31 Posted: 17 Apr 2008
John (Xuefeng) Jiang, Kathy R. Petroni and Isabel Yanyan Wang
Michigan State University, Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management and Michigan State University
Downloads 1,149 (30,998)
Citation 71

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compensation, earnings management, equity incentives, CFO

2.

What’s My Style? The Influence of Top Managers on Voluntary Corporate Financial Disclosure

Downloads 1,731 (17,056)
Citation 252

What’s My Style? The Influence of Top Managers on Voluntary Corporate Financial Disclosure

Accounting Review, Vol. 85, No. 4, pp. 1131-1162, July 2010
Number of pages: 58 Posted: 08 Dec 2008 Last Revised: 21 Oct 2010
Linda Smith Bamber, John (Xuefeng) Jiang and Isabel Yanyan Wang
University of Georgia - J.M. Tull School of Accounting, Michigan State University and Michigan State University
Downloads 1,150 (30,960)
Citation 12

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Voluntary disclosure, management earnings forecasts, individual differences, upper echelons theory

What’s My Style? The Influence of Top Managers on Voluntary Corporate Financial Disclosure

Accounting Review, Vol. 85, No. 4, pp. 1131-1162, 2010
Number of pages: 50 Posted: 10 Nov 2009 Last Revised: 20 Oct 2010
Linda Smith Bamber, John (Xuefeng) Jiang and Isabel Yanyan Wang
University of Georgia - J.M. Tull School of Accounting, Michigan State University and Michigan State University
Downloads 581 (77,958)
Citation 42

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Voluntary disclosure, management earnings forecasts, individual differences, upper echelons theory

3.

Big N Auditors and Audit Quality: New Evidence from Quasi-Experiments

Downloads 1,495 (21,327)
Citation 35

Big N Auditors and Audit Quality: New Evidence from Quasi-Experiments

Number of pages: 54 Posted: 13 Jun 2015 Last Revised: 21 Nov 2017
John (Xuefeng) Jiang, Isabel Yanyan Wang and K. Philip Wang
Michigan State University, Michigan State University and Fisher School of Accounting, University of Florida
Downloads 1,181 (29,747)
Citation 6

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Big N, non-Big N, audit quality,auditor mergers, auditor acquisitions, causal effect, quasi-experiment

Big N Auditors and Audit Quality: New Evidence from Quasi-Experiments

The Accounting Review, Forthcoming
Number of pages: 59 Posted: 13 Mar 2018
John (Xuefeng) Jiang, Isabel Yanyan Wang and K. Philip Wang
Michigan State University, Michigan State University and Fisher School of Accounting, University of Florida
Downloads 314 (160,109)
Citation 11

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4.

Comprehensive Income: Who's Afraid of Performance Reporting?

Downloads 1,118 (32,736)

Comprehensive Income: Who's Afraid of Performance Reporting?

Forthcoming in The Accounting Review
Number of pages: 47 Posted: 15 Sep 2006
Linda Smith Bamber, John (Xuefeng) Jiang, Kathy R. Petroni and Isabel Yanyan Wang
University of Georgia - J.M. Tull School of Accounting, Michigan State University, Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management and Michigan State University
Downloads 1,118 (32,251)
Citation 20

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Accounting choice, Comprehensive income, Executive compensation, Managerial job security, Disclosure

Comprehensive Income: Who's Afraid of Performance Reporting?

Accounting Review, Vol, 85, No. 1, pp. 97-126, 2010.
Posted: 25 Apr 2009 Last Revised: 21 Oct 2010
Linda Smith Bamber, John (Xuefeng) Jiang, Kathy R. Petroni and Isabel Yanyan Wang
University of Georgia - J.M. Tull School of Accounting, Michigan State University, Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management and Michigan State University

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Accounting choice, Comprehensive income, Executive compensation, Managerial job security, Disclosure

5.

Did Eliminating the 20-F Reconciliation Between IFRS and US GAAP Matter?

Number of pages: 34 Posted: 20 Oct 2010
John (Xuefeng) Jiang, Kathy R. Petroni and Isabel Yanyan Wang
Michigan State University, Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management and Michigan State University
Downloads 580 (79,057)
Citation 11

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Reconciliation, IFRS, 20-F

6.

Revolving Rating Analysts and Ratings of MBS and ABS: Evidence from LinkedIn

Downloads 570 (80,770)
Citation 4

Revolving Rating Analysts and Ratings of MBS and ABS: Evidence from LinkedIn

Management Science, Forthcoming
Number of pages: 62 Posted: 28 May 2014 Last Revised: 03 Aug 2017
John (Xuefeng) Jiang, Isabel Yanyan Wang and K. Philip Wang
Michigan State University, Michigan State University and Fisher School of Accounting, University of Florida
Downloads 484 (97,864)
Citation 2

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Credit Analysts, Rating Analysts, Credit Ratings, Mortgage-Backed Securities, Asset-Backed Securities, MBS, ABS, Financial Crisis, LinkedIn, Revolving Door, Moody's, S&P, Fitch

Revolving Rating Analysts and Ratings of MBS and ABS: Evidence from LinkedIn

Management Science Forthcoming
Number of pages: 53 Posted: 07 Aug 2017
John (Xuefeng) Jiang, Isabel Yanyan Wang and K. Philip Wang
Michigan State University, Michigan State University and Fisher School of Accounting, University of Florida
Downloads 86 (484,320)
Citation 2

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Credit Ratings, Rating Analysts, Mortgage-Backed Securities, Asset-Backed Securities, MBS, ABS, Financial Crisis, LinkedIn, Revolving Door, Moody’s, S&P, and Fitch

7.

How Does the FASB Make Decisions? A Descriptive Study of Agenda Setting and the Role of Individual Board Members

Downloads 345 (145,781)
Citation 10

How Does the FASB Make Decisions? A Descriptive Study of Agenda Setting and the Role of Individual Board Members

Number of pages: 59 Posted: 28 Jan 2017 Last Revised: 28 Jul 2017
John (Xuefeng) Jiang, Isabel Yanyan Wang and Daniel Wangerin
Michigan State University, Michigan State University and Wisconsin School of Business
Downloads 253 (200,208)
Citation 1

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the Financial Accounting Standards Board, the FASB, accounting standards, standard-setting, agenda, fair value, individual differences

How Does the FASB Make Decisions? A Descriptive Study of Agenda-Setting and the Role of Individual Board Members

Accounting, Organizations and Society, Forthcoming
Number of pages: 59 Posted: 07 Nov 2017
John (Xuefeng) Jiang, Isabel Yanyan Wang and Daniel Wangerin
Michigan State University, Michigan State University and Wisconsin School of Business
Downloads 92 (463,954)
Citation 4

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The Financial Accounting Standards Board, The FASB, Accounting Standards, Standard-Setting, Fair Value

8.

Private Intermediary Innovation and Market Liquidity: Evidence from the Pink Sheets Tiers of the OTC Market

Number of pages: 56 Posted: 14 Sep 2011 Last Revised: 08 Apr 2014
John (Xuefeng) Jiang, Kathy R. Petroni and Isabel Yanyan Wang
Michigan State University, Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management and Michigan State University
Downloads 294 (172,643)
Citation 6

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Pink Sheets, OTC Bulletin Board, Behavioral Finance, Investor Attention, Liquidity

9.

Does It Matter Who Serves on the Financial Accounting Standards Board? Bob Herz's Resignation and Fair Value Accounting for Loans

Downloads 266 (191,244)
Citation 3

Does It Matter Who Serves on the Financial Accounting Standards Board? Bob Herz's Resignation and Fair Value Accounting for Loans

Number of pages: 37 Posted: 10 Jul 2013 Last Revised: 09 May 2014
John (Xuefeng) Jiang, Isabel Yanyan Wang and Yuan Xie
Michigan State University, Michigan State University and Fordham University
Downloads 145 (331,730)

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Financial Accounting Standards Board, the FASB, Event Study, Individual Effect, Fair Value Accounting

Does it Matter Who Serves on the Financial Accounting Standards Board? Bob Herz's Resignation and Fair Value Accounting for Loans

Review of Accounting Studies, Forthcoming, Fordham University Schools of Business Research Paper No. 2434559
Number of pages: 37 Posted: 10 May 2014 Last Revised: 12 Jun 2014
John (Xuefeng) Jiang, Isabel Yanyan Wang and Yuan Xie
Michigan State University, Michigan State University and Fordham University
Downloads 121 (381,916)

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Financial Accounting Standards Board, the FASB, Event Study, Individual Effect, Fair value accounting

10.

Are Seemingly Self-Serving Attributions in Earnings Press Releases Plausible? Empirical Evidence

Accounting Review, Forthcoming
Number of pages: 51 Posted: 20 Nov 2013
Michael D. Kimbrough and Isabel Yanyan Wang
University of Maryland - Robert H. Smith School of Business and Michigan State University
Downloads 261 (194,971)
Citation 13

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narrative disclosure; attribution; plausibility

11.

The Road Not Taken: Evaluating the Consequences of the U.S.’ Non-Adoption of IFRS in 2012

Number of pages: 29 Posted: 26 Apr 2023
John (Xuefeng) Jiang, David S. Koo and Isabel Yanyan Wang
Michigan State University, George Mason University and Michigan State University
Downloads 31 (758,796)

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International Financial Reporting Standards (IFRS); U.S. GAAP; standard-setting process; 20-F reconciliation; global financial regulation

12.

Are There Trade-Offs with Mandating Timely Disclosure of Cybersecurity Incidents? Evidence from State-Level Data Breach Disclosure Laws

The Journal of Finance and Data Science, Forthcoming; https://doi.org/10.1016/j.jfds.2022.08.001
Posted: 01 Apr 2022 Last Revised: 01 Nov 2022
Musaib Ashraf, John (Xuefeng) Jiang and Isabel Yanyan Wang
Michigan State University - Eli Broad College of Business, Michigan State University and Michigan State University

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cybersecurity, data breach, disclosure, regulation, disclosure deadline, U.S. Securities and Exchange Commission (SEC), data breach disclosure laws, information technology

13.

Saying No in Standard Setting: An Examination of FASB Board Members’ Voting Decisions

Posted: 10 Jan 2014 Last Revised: 09 Sep 2014
John (Xuefeng) Jiang, Isabel Yanyan Wang and Daniel Wangerin
Michigan State University, Michigan State University and Wisconsin School of Business

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Financial Accounting Standards Board, the FASB, accounting standards, standard-setting, career concerns, individual differences

14.

Private Earnings Guidance and its Implications for Disclosure Regulation

Accounting Review, Vol. 82, No. 5, pp. 1299-1332, October 2007
Posted: 06 Apr 2007 Last Revised: 21 Oct 2010
Isabel Yanyan Wang
Michigan State University

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Disclosure Policy, Disclosure Regulation, Information Environment, Private Earnings Guidance, Regulation Fair Disclosure