David Yang
  • Professor of Accounting, CMA, CFM


BusAd D-310


(808) 956-6975

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

Other Courses

  • ACC 200/201 Introduction to Accounting

Research Interests

Financial Accounting and Reporting, International Accounting, and Sustainability Accounting

Selected Publications

“The Effect of Director Busyness on Corporate Governance: An Examination of the Value of Cash Holdings," (2020), with Youngbin Kim and Ying Guo, Journal of Finance and Accountancy, Vol. 26, pp. 1-18.

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

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

"Factors Affecting the Adoption of IFRS," (2012) with Kim Shima, International Journal of Business, Volume 17, No. 3, pp. 276-298.

"Earnings Management and Long-Run Stock Underperformance of Private Placements," (2011), With Daoping He and Liming Guan, Academy of Accounting and Financial Studies Journal, Vol. 15, Number 1, pp. 31-58.

Awards & Honors

  • University of Hawaii Regents’ Medal for Excellence in Teaching
  • Dennis Ching Teaching Award
  • Shidler MAcc Professor of the Semester
  • Beta Alpha Psi (Delta Theta Chapter) Outstanding Professor Award
  • CBA Teaching Excellence Award

Professional Involvement

  • Member of American Accounting Association
  • Member of Institute of Management Accountants

Additional Professional References: