Select Publications

Journal articles

Liao L; Sharma D; Yang YJ; Zhao R, 2023, 'Adoption and Content of Key Audit Matters and Stock Price Crash Risk', International Review of Financial Analysis, 88, http://dx.doi.org/10.1016/j.irfa.2023.102706

Yang YJ; Simnett R, 2023, 'Determinants and Quality of Audits and Reviews of Small Charities Financial Statements', International Journal of Auditing, http://dx.doi.org/10.1111/ijau.12310

Yang YJ; Simnett R, 2022, 'Determinants and Consequences of Audit Pricing for Charities, Including the Provision of Pro Bono Audits', Auditing: a Journal of Practice and Theory, http://dx.doi.org/10.2308/AJPT-19-112

Yang Y; Simnett R; Carson E, 2022, 'Auditors’ propensity and accuracy in issuing going-concern modified audit opinions for charities', Accounting and Finance, 62, pp. 1273 - 1306, http://dx.doi.org/10.1111/acfi.12823

Yang Y; Simnett R, 2020, 'Financial Reporting by Charities: Why Do Some Choose to Report Under a More Extensive Reporting Framework?', Abacus: a journal of accounting, finance and business studies, http://dx.doi.org/10.1111/abac.12202

Conference Papers

Yang YJ; Simnett R, 2019, 'The Economics of Auditing for Charities', American Accounting Association, Boston, USA, presented at International Symposium on Audit Research, Boston, USA, 06 June 2019 - 08 June 2019, https://www.isarhq.org/ISAR2019_Programme.php

Reports

Yang YJ, 2019, Review of Special Purpose Financial Statements: Large and Medium-Sized Australian Charities, Australian Accounting Standards Board, 11, https://www.aasb.gov.au/admin/file/content102/c3/AASB_RR11_ACNCreport.pdf

Preprints

Yang Y; Simnett R; Carson E, Auditors’ Propensity and Accuracy in Issuing Going-Concern Modified Audit Opinions for Charities, , http://dx.doi.org/10.2139/ssrn.3693509

Other

Yang YJ; Simnett R, 2022, Research on assurance of small charities, Auditing and Assurance Standards Board, AUASB Research Report No. 8, , https://auasb.gov.au/media/qo3b2133/auasb_researchreport8_10-22.pdf

Yang YJ; Zhou S; Simnett R; Thurheimer U, 2022, The Impact of Mandatory Assurance on Sustainability Information, Auditing and Assurance Standards Board, AUASB Research Report No. 8, , https://auasb.gov.au/media/qo3b2133/auasb_researchreport8_10-22.pdf


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