PortalYiyang Zhang
Dr. Yiyang Zhang
Associate Professor
Lariccia School of Accounting & Finance
Williamson Hall 3306
phone: (330) 941-1783
Bio
Dr. Zhang is an Associate Professor and Lariccia Family Endowed Faculty Fellow at Youngstown State University (YSU). He joined YSU in 2018 after completing his PhD in Accounting from the University of South Florida. His research interests encompass various topics in the accounting literature, including Accounting Information Systems (AIS), auditing, and capital market-based financial accounting issues, utilizing archival methodology. His research has been published in leading academic journals such as Accounting, Organizations and Society, Journal of Business Ethics, Accounting Horizons, Journal of Information Systems, Advances in Accounting, and Managerial Auditing Journal.
Dr. Zhang has received the American Accounting Association (AAA) AIS Mid-Year Meeting Best Paper Award in 2019, 2021, and 2023. He was also honored with the Andrew Best Paper Award at the 2019 Ohio Region Meeting. Some of Dr. Zhang’s papers have been cited by the Securities and Exchange Commission (SEC). Currently, he serves as an editorial board member for the Journal of Information Systems and as a vise chair for the AAA AIS section Research and Publications Committee.
Research Interests
ERP system implementation, Business intelligence systems implementation. Blockchain, IT Capability, ESG, XBRL, Cost of capital, Financial Disclosure, Earnings Management, Corporate Governance, Asset Pricing, Mergers & Acquisitions, Audit Quality, Auditor litigation
Teaching Interests
Accounting Information System
Database Managment
Data Analytics
Financial accounting
Intermediate accounting
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2018
Ph D, Accounting
University of South Florida
Dissertation/Thesis Title — "Two Essays on String of Earnings Benchmarks"
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2013
MS, Accounting
University of Kansas
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2011
BBA, Accounting
Washburn University
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2025
YSU
2025 Distinguished Professor in Scholarship
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2024
YSU
Lariccia Family Endowed Professorship
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2023
American Accounting Association
2023 Accounting Information System Midyear Meeting Best Paper Award for Journal of Information Systems
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2023
YSU
2023-2024 YSU Research Professorship Awards
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2021
YSU
2021 Distinguished Professor in Scholarship
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2021
American Accounting Association
2021 Accounting Information System Midyear Meeting Best Research Paper Award
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2021
YSU
2021-2022 YSU Research Professorship Awards
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2020
YSU
2020-2021 YSU Research Professorship Awards
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2019
American Accounting Association
Andrew Best Paper Award at the 2019 Ohio Region Meeting
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2019
American Accounting Association
2019 Accounting Information System Midyear Meeting Best Research Paper Award
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2017
American Accounting Association
AAA FARS Doctoral Consortium Fellow 2017
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2016
American Accounting Association
AAA Auditing Doctoral Consortium Fellow 2016
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2016
American Accounting Association
AAA AIS Doctoral Consortium Fellow 2016
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2025
"Auditing Trade Credit Risk: Evidence from BAPCPA and COVID-19 "
Y. Zhang, S. Walton
Advances in Accounting, Elsevier, volume 68, issue June 2025, p. 100819
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2025
"Information Technology Expertise and Environmental, Social, and Governance Activities"
Y. Zhang, S. Walton
Accounting Horizons, Forthcoming at https://doi.org/10.2308/HORIZONS-2024-024
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2024
"COSO Framework Adoption and Cybersecurity Breaches"
Y. Zhang, S. Walton, A. Tadesse
Journal of Information Systems, Forthcoming at https://doi.org/10.2308/ISYS-2024-044
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2024
"iXBRL Adoption and the Pricing of Audit Services"
Y. Zhang, A. Masli, S. Walton, M. Wang
Journal of Information Systems, volume 38, issue 3, p. 23-50
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2024
"Do Two Minds Think Alike? Efficiency Benefits from Common ERP Vendor Use in a Supply Chain"
Y. Zhang, S. Walton, R. Barber, R. Pinsker
Accounting Horizons, volume 39, issue 3, p. 99-128
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2023
"Auditor Sustainability Focus and Client Sustainability Reporting"
Y. Zhang, S. Walton, J. Tang, M. Liu, X. Zhao
Accounting, Organizations and Society, volume 113, issue December 2024, p. 101512
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2023
"Earnings string breaks, accounting litigation risk and audit fees"
Y. Zhang, D. Robinson, T. Smith, J. Whitwhorth
Managerial Auditing Journal, volume 38, issue 7, p. 1024-1052
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2022
"Intended and Unintended Consequences of ERP System Implementation"
Y. Zhang, S. Walton, P. Wheeler
Accounting Horizons, volume 37, issue 4, p. 177-205
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2022
"When the Presidential Candidate Comes to Town: The Impact of Donald J. Trump’s Campaign Rallies on Local Firms’ Environmental and Social Performance"
Y. Zhang, F. Guo, M. Wang, Y. Liu
Journal of Business Ethics, volume 186, issue 3, p. 531-552
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2021
"Initial Evidence on the Market Impact of the iXBRL Adoption"
Y. Zhang, X. Luo, L. Yang, X. Zhao, T. Wang
Accounting Horizons, volume 37, issue 1, p. 143-171
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2021
"Enterprise Resource Planning Systems and XBRL Reporting Quality"
Y. Zhang, F. Guo, X. Zhao, X. Luo, L. Yang, P. Wheeler
Journal of Information Systems, volume 35, issue 3, p. 77-106
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2020
"XBRL Tag Extensions and Tax Accrual Quality"
Y. Zhang, S. Walton, L. Yang
Journal of Information Systems, volume 35, issue 2, p. 91-114
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2020
"Early Disruptors: Examining the Factors Surrounding Blockchain Early Adoption"
Y. Zhang, S. Walton, P. Wheeler
Journal of Information Systems, volume 35, issue 2, p. 219-242
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2020
"An Integrative Review and Analysis of Cybersecurity Research: Current State and Future Directions"
Y. Zhang, S. Walton, P. Wheeler, X. Zhao
Journal of Information Systems, volume 35, issue 1, p. 155-186
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2019
"The Effects of Information Systems Compatibility on Firm Performance following Mergers and Acquisitions"
Y. Zhang, U. Murthy, T. Smith, J. Whitworth
Journal of Information Systems, volume 34, issue 2, p. 211-233
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2018
"Earnings Management Strategies to Maintain a String of Meeting or Beating Analysts"
Y. Zhang, J. Perols, D. Robinson, T. Smith
Advances in Accounting, volume 43, issue November 2018, p. Page 46-55
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2024 - present
Committee Chair
American Accounting Association AIS Section Research and Publications Committee -
2023 - present
Committee Chair
American Accounting Association Ohio Region Meeting -
2021 - present
Reviewer, Ad Hoc Reviewer
Accounting Horizons -
2021 - present
Committee Member
American Accounting Association AIS Membership Services Committee -
2021 - present
Reviewer, Ad Hoc Reviewer
Advances in Accounting -
2020 - present
Editorial Review Board Member
Journal of Information Systems -
2019 - present
Reviewer, Ad Hoc Reviewer
Accounting Research Journal -
2017 - present
Reviewer, Ad Hoc Reviewer
Asian Review of Accounting -
2014 - present
Reviewer, Journal Article
American Accounting Association