Yao Yu

Dr. Yao Yu received her Ph.D. from Nanyang Technological University in 2015. Dr. Yu is currently an Associate Professor at the University of Massachusetts Amherst. Her research interests lie in the area of judgment and decision-making in the corporate disclosure and auditing contexts. Her research has been published in leading academic journals, including The Accounting Review, Contemporary Accounting Research, and Accounting Horizons. She has been teaching financial accounting to undergraduate and graduate students, with multiple nominations for teaching awards at the school and university levels. She has been playing an active role in serving her department, school, and the research community. 

Selected Working Papers/Current Research

“Can Enhanced Segment Comparability Adversely Impact Managers’ Operational Decisions? The Moderating Role of Competitor Orientation and Segment-Specific Information” (with Chez Sealy and Elaine Wang) 

“Opposite Effects of ESG Rating Divergence on Current and Potential Investors’ Perceptions of ESG Performance” (with Luke Barnhart, Conner Blake, and David Piercey)

Media, Industry, and Public Impact

“How are CSR issues processed?” by Center for Financial Reporting and Auditing (CFRA) at ESMT Berlin, research digest series 

• Introduces the research findings in Guiral, Moon, Tan, and Yu (2020) and their implications for investors.

Interview with the IR Magazine (by co-author)

Introduces the research findings and practice implications of “Management’s Communication Style when Disclosing Material Weaknesses in Internal Control” (with Joe Brazel and Matt Starliper)