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The University of Massachusetts Amherst

Elaine Wang

Professor & Dean's Research Fellow

Accounting

Education

PhD, Accounting, Nanyang Technological University, 2011
BS, Renmin University of China, 2006

Professional Experience

Auditor, PricewaterhouseCoopers, 2005-2006
Analyst, Asset Management Department, Renmin University of China, 2004-2005

Academic Appointments

Professor of Accounting, University of Massachusetts Amherst, 2021-present
Associate Professor of Accounting, University of Massachusetts Amherst, 2017-2021
Assistant Professor of Accounting, University of Massachusetts Amherst, 2011-2017

Recent Honors / Awards

Isenberg School of Management College Outstanding Researcher Award, May 2021
Isenberg School of Management College Research Excellence Award, May 2020
Isenberg School of Management College Outstanding Researcher Award, May 2013
Isenberg School of Management College Research Excellence Award, May 2014
Center for Audit Quality Grant
Isenberg School of Management Summer Research Stipends
Faculty Research Grant/Healy Endowment Grant
UMass Amherst Exceptional Merit Award

Research Interests

Individual Judgment and Decision Making in Accounting
Managerial Operational Distortion
Disclosure Linguistics

Teaching Interests

General
  • Financial Management
  • Financial Statement Analysis
Undergraduate
  • Financial Accounting
  • International Accounting

Selected Publications

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.