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

“Climate Change Risk Disclosure and Accounting Choice: Evidence from U.S. Oil and Gas Companies,” (2023), with Joanna Zhao, Xinruo Wang, International Journal of Business and Economics, Volume 8, No. 2, pp. 89-106.

“Corporate Social Responsibility Reporting in China: The Case of 106 Central Enterprises,” (2023), with Ying Guo, Ting-Tsen Yeh and Xiao-Yan Li, Journal of Global Responsibility, Volume 14, No. 4, pp. 476-491.

“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. [This paper is one of the most downloaded article, the top 10% of papers published, among work published in Journal of Corporate Accounting & Finance from 1/1/2022 to 12/31/2022.]

"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.

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: