David Yang

Professor of Accounting

Academic Background

PhD, Accounting, Columbia University, 1985

MPh, Accounting, Columbia University, 1983

MBA, Finance, University of California at Berkeley, 1979

BA, Economics, National Taiwan University, 1977

Research Interests

Financial Accounting and Reporting
International accounting
Sustainability Accounting

Selected Publications

Recent Journal Articles

Guo, Ying and David C. Yang, "Does the 2010 SEC Climate Change Disclosure Guidance Change Firms’ Corporate Social Responsibility Reporting?," International Journal of Business, Volume 22, No. 1, 2017, pp. 25-42.

Guo, Ying and David C. Yang, "Sustainability Accounting Reporting: A Survey on 30 U.S. Dow-Jones Companies," International Journal of Accounting and Taxation, Volume 2, No. 3 (September 2014), pp. 1-15.

Shima, Kim and David C. Yang, "Factors Affecting the Adoption of IFRS," International Journal of Business, Volume 17, No. 3 (2012), pp. 276-298.
He, Daoping, David C. Yang and Liming Guan, "Earnings Management and Long-Run Stock Underperformance of Private Placements," Academy of Accounting and Financial Studies Journal, Vol. 15, Number 1, (2011), pp. 31-58.

Liu, Caixing and David C. Yang, "An Analysis of the Impact of the Sarbanes-Oxley Act on Earnings Management," Advances in Management, Vol. 4, Issue 6, (June 2011), pp. 25-31.

He, Daoping, David C. Yang and Liming Guan, "Earnings Management and the Performance of Seasoned Private Equity Placements: Evidence from Japanese Issuers," Managerial Auditing Journal, Vol. 25, Issue 6, (2010), pp. 569-590.

Journal Articles in Chinese

Li, Xiaoyan, David C. Yang and Ying Guo, "The U.S. Sarbanes-Oxley Act and Constructive Proposal of International Control Systems Self-Reinforcing Mechanism in China," Accounting Research (February 2015), pp. 66-72.

Books in English

Vasarhelyi, Miklos A., Anthony N. Phillips and David C. Yang, FASB Statement 33 Data Bank Users’ Manual, (Stamford, CT: Financial Accounting Standards Board, 1985), 141 pages.

Phillips, Anthony N., Miklos A. Vasarhelyi and David C. Yang, FASB Statement 36 Data Bank Users’ Manual, (Stamford, CT: Financial Accounting Standards Board, 1985), 55 pages.

Lin, Z. Jun, David C. Yang and Liyan Wang, Accounting and Auditing in China: Transition and Development, (Hants, England, Ashgate Publishing Company, 1998; ISBN: 1840140488), 377 pages.

Bui, Tung X., David C. Yang, Wayne Jones and Joanna Li, China's Economic Powerhouse: Economic Reform in Guangdong Province, (England, Palgrave Macmillan, 2003; ISBN: 1403903859), 255 pages.

Books in Chinese

Zhou, Shou‑Hua and David C. Yang, Contemporary Western Financial Management, (Dalien, China: Northeastern University of Finance and Economics Publisher, January, 1997), 353 pages.

Book and Software Reviews

Yang, David C., "Asian Development Bank, Asian Development Outlook 1996 & 1997, 1996 edition," China Review International (Vol. 5, No. 1, Spring 1998).
Yang, David C., "Howard Gensler, Auditing Standards of the People's Republic of China, 1996 edition," China Review International (Vol. 4, No. 2, Fall 1997).
Yang, David C., "John Blake and Simon Gao, Perspective on Accounting and Finance in China, 1995 edition," China Review International (Vol. 4, No. 2, Fall 1997).
Yang, David C., "On Kit Tam, Financial Reform in China, 1995 edition," China Review International (Vol. 4, No. 2, Fall 1997).
Yang, David C., "Michael J. Moser and Winston K. Zee, China Tax Guide, 2nd edition," China Review International (Vol. 1, No. 2, Fall 1994).
Yang, David C., "Joseph W. Wilkinson, Accounting and Information Systems, 2nd edition," Journal of Information Systems (Fall 1988).
Yang, David C., "TREAT" The Accounting Review (January 1987).

Book Chapters

Li, Joanna Z. Li and David C. Yang, "Guangdong: China's Economic Powerhouse: The Past, the Present and the Future," in China's Economic Powerhouse: Economic Reform in Guangdong Province, (Edited by Tung X. Bui, David C. Yang, Wayne D. Jones and Joanna Z. Li), 2003, published by Palgrave Macmillan, pp. 208-230.

Zhou, Shou‑Hua and David C. Yang, "The Development of Accounting in China," in China 2000: Emerging Business Issues, (edited by Lane Kelley and Yadong Luo), 1998, published by Sage Publications, Inc., pp. 315-321.

Wang, Jingxin and David C. Yang, "The Development of Accounting Information Systems in China," in China 2000: Emerging Business Issues, (edited by Lane Kelley and Yadong Luo), 1998, published by Sage Publications, Inc., pp. 323-331.

Yang, David C. and Miklos A. Vasarhelyi, "The Application of Expert Systems in Accounting," in Artificial Intelligence in Accounting and Auditing, Volume 4, (edited by Miklos A. Vasarhelyi), 1998, published by Markus Wiener Publishers, pp. 29‑46.

Chen, Jinqi and David C. Yang, "The Development of the Computerization of Accounting in Contemporary China," in Accounting and Finance in China (edited by John Blake and Simon Gao), 1995, published by Routledge, pp. 229‑235.

Case Studies

Yang, David C. and Warren Y. F. Wee, "Aloha, Inc.," (New York: Curriculum Development Program, Coopers & Lybrand Foundation, 1988).

Yang, David C. and Warren Y. F. Wee, "Kalaki's Restaurant," (New York: Curriculum Development Program, Coopers & Lybrand Foundation, 1988).

Teaching

  • Acc 201- Introduction to Financial Accounting
  • Acc 202- Interoduction to Managment Accounting
  • ACC 305 – Management Accounting
  • ACC 321 - Intermediate Financial Accounting I
  • ACC 323 - Intermediate Financial Accounting II
  • ACC 341 - Accounting Information Systems
  • ACC 460 – International and Management Accounting
  • ACC 609 - Computers & Accounting for Business Systems
  • ACC 620 - Global Accounting
  • BUS 610 - Analytical Tools for the MBA
  • BUS 624 – Accounting for Decision Making
  • ACC 701 - Doctoral Seminar in Financial Accounting Research

Honors

University of Hawaii Regents' Medal for Excellence in Teaching (2004-2005)
University of Hawaii Shidler College of Business, Professor of the Semester – Master of Accounting
University of Hawaii College of Business Administration Teaching Excellence Award
Outstanding Professor Award by the Delta Theta Chapter of Beta Alpha Psi
Dennis Ching/First Interstate Memorial Teaching Award
Beta Alpha Psi
Beta Gamma Sigma
 

Professional Background

Academic Work Experience

University of Hawaii at Manoa, Shidler College of Business since 1985
Interim Associate Dean of Academic Programs, Shidler College of Business (2006-2009)  
Director of School of Accountancy, Shidler College of Business (1992-1994, 2000-2003)
Peking University, Guanghua School of Management, Beijing, Visiting Professor (one semester); Adjunct Professor (1995-1997)
Beijing University of Chemical Technology, Beijing, Adjunct Professor (2013–2016)
National Taiwan University, College of Management, Taipei, Visiting Professor (one semester)

Professional Work Experience

Independent Board Member, City Mill, 1996-2016
Consultant to firms in China and in the United States

Professional Affiliations and Industry Credentials

Certified Management Accountant (CMA)
Certified Financial Manager (CFM)
Member of American Accounting Association
Member of Institute of Management Accountants
Member of Executive Committee, Center for Chinese Studies, School of Hawaiian, Asian, and Pacific Studies (1996-2002, 2014-present)
Chair of Membership Committee (1993-1994); Chair of Computer Applications Committee (1988-1989), and Chair of Membership Promotion Committee (1992-1993) of International Accounting Section, American Accounting Association
Vice President of Membership & Marketing (1995‑1997); Vice President of Professional Education (2000-2001), Institute of Management Accountants-Hawaii Chapter
Vice President of Publication, Association for Chinese Management Educators (1999-2000)
President of Chinese Accounting Professors Association - North America (1997-1998)
President of Association of Chinese Scholars in Hawaii (2000-2001)
President of Taiwanese Association of America – Hawaii Chapter (2007-2008)
Oversea Reviewer of Applicants of the Chang Jiang Scholars Program

Additional Information

Previously, Faculty Advisor of Beta Alpha Psi

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University of Hawai‘i at Mānoa
Shidler College of Business
2404 Maile Way
Honolulu
HI
96822
USA

Room

D-310

Contact Info

Phone
(808) 956-6975