Elaine Wang
James P. O’Connell Endowed Professor
Education
Professional Experience
Academic Appointments
Recent Honors / Awards
Research Interests
Teaching Interests
- Financial Management
- Financial Statement Analysis
- Financial Accounting
- International Accounting
Selected Publications
Harris, L. and Wang, E. Y. (2024) The impact of descriptor identicalness on investors' judgements of managers’ opportunistic estimation choices. Accounting, Organizations and Society, 113 (December), 101575.
Chen, W., Tan, H. T., and Wang, E. Y. (2023) The Impact of Repeated Notifications and Notification Checking Mode on Investors’ Reactions to Managers’ Strategic Positive Title Emphasis. Accounting, Organizations and Society, 110 (October), 101470.
Kuselias, S., Agoglia, C. P., and Wang, E. Y. (2022). The Effect of Team Member Proximity and Assignment Length on Audit Staff Reliance on a Supervisor’s Preferences. Accounting, Organizations and Society, 105 (February), 101391.
Buchanan, J. L., Commerford, B. P., and Wang, E. Y. (2021). Auditor Actions and the Deterrence of Manager Opportunism: The Importance of Communication to the Board and Consistency with Peer Behavior. The Accounting Review, 96 (3), 141-163.
Bentley, J. W., Lambert, T. A., and Wang, E. Y. (2021). The Effect of Increased Audit Disclosure on Managers’ Real Operating Decisions: Evidence from Disclosing Critical Audit Matters. The Accounting Review, 96 (1), 23-40.
Saiewitz, A., and Wang, E. Y. (2019). Using Cultural Mindsets to Reduce Cross‐National Auditor Judgment Differences. Contemporary Accounting Research, 37 (3), 1854-1881.
Tan, H. T., Wang, E. Y., and Yoo, G-Song. (2019). Who likes jargon? The joint effect of jargon type and industry knowledge on investors’ judgments. Journal of Accounting and Economics, 67 (2-3), 416-437.
Tan, H. T., Wang, E. Y., and Zhou, B. (2015). How does readability influence investors’ judgments? Consistency of benchmark performance matters. The Accounting Review, 90 (1), 371–393.
Tan, H. T., Wang, E. Y., and Zhou, B. (2014). When the use of positive language backfires: The joint effect of tone, readability, and investor sophistication on earnings judgments. Journal of Accounting Research, 52 (1), 273–302.
Wang, E. Y., and Tan, H. T. (2013). The effects of guidance frequency and guidance goal on managerial decisions. Journal of Accounting Research, 51 (3), 673–700.
Chen, W., Tan, H. T., and Wang, E. Y. (2013). Fair value accounting and managers’ hedging decisions. Journal of Accounting Research, 51(1), 67–103.
Editorial and Review Activities
Ad Hoc Editor/Editorial Board for Contemporary Accounting Research, 2022 - present
Editorial Board for Journal of International Accounting Research, 2020 - present
Editorial Board for Accounting, Organizations, and Society, 2017 - present
Editorial Board for Behavioral Research in Accounting, 2017 - present
Editorial Board for Auditing: A Journal of Practice & Theory, 2014 - present