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 200/210 Introduction to Accounting

Research Interests

Financial Accounting and Reporting, International Accounting, and Sustainability Accounting

Selected Publications

“Theories Applicable to Corporate Climate Change Disclosures," (October 2022), with Ying Guo and Jingwen Zhao, Journal of of Corporate Accounting and Finance, Volume 33, No. 4, pp. 147-157.

"The Role of Smog in Firm Valuation,"(2022), with Muze Peng, Yating Zeng and Bin Li, Emerging Markets Finance and Trade, Volume 58, No. 3, pp. 883-895.

"Climate Change Reporting: The Case of U.S. Dow Jones 30 Compares,"(2021-2022), with Jingwen Zhao and Ying Guo, Accountancy Business and the Public Interest, Volume 2021-2022, pp. 65-95.

"Smog Pollution, Environmental Uncertainty, and Operating Investment," (2021) with Bin Li, Hanxuan Shi and Muze Peng, Atmosphere, Volume 12, No. 11, pp. 19 pages.

"Does Smog Reduce Corporate Investors' Confidence? - The Test Based on the Ohlson Value Relevance Model," (in Chinese, October 2021) with Bin Li, Muze Peng,and Yating Zeng, Accounting Research, pp. 97-107.

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: