Elaine Wang
James P. O’Connell Endowed Professor of Accounting
Elaine Wang is the James P. O’Connell Endowed Professor at the University of Massachusetts Amherst. She received her Ph.D. from Nanyang Technological University and her B.A. from Renmin University of China. Professor Wang’s research has been published in leading accounting journals, including Journal of Accounting and Economics, Journal of Accounting Research, The Accounting Review, Contemporary Accounting Research, and Accounting, Organizations and Society. Her research focuses on investors’ responses to management disclosures, auditor judgment and decision-making, and the real effects of accounting and auditing disclosures on managerial business decisions. Professor Wang currently serves as an editor for Accounting, Organizations and Society and an ad hoc editor for Contemporary Accounting Research.
Education
Professional Experience
Academic Appointments
Recent Honors / Awards
Research Interests
Teaching Interests
- Financial Management
- Financial Statement Analysis
- Financial Accounting
- International Accounting
- Auditing
- Business Sustainability Reporting & Analysis
- Doctoral Seminars
Selected Working Papers/Current Research
Tan, H. T., Wang, E. Y., and Xiao, L. (2025). Do More Readable Disclosures Amplify the Investment Position Effect? It Depends on Dominant News Valence and Information Ambiguity.
- Under preparation for 3rd-round review at Accounting, Organizations and Society
Jackson, S., Tian, Y. S., Wang, E. Y., and Bennett, G. B. (2025). CEO Speech Rate and Responsibility Acceptance during Conference Calls.
- Under preparation for 3rd-round review at Contemporary Accounting Research
Selected Publications
Dee, C.C., Luo, B., Wang, E. Y., and Zhang, J. (2025). Critical Audit Matters and Internal Control Quality: The Disciplining Role of CAM Reporting. Journal of Accounting and Economics, forthcoming
Jackson, S., Piercey, D. and Wang, E. Y. (2025). Does temporal immediacy impact investors’ judgments? It depends on communication mode. Behavioral Research in Accounting, forthcoming
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
Editor for Accounting, Organizations, and Society, 2025 - present
Editor for Behavioral Research in Accounting, 2023 - present
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