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The University of Massachusetts Amherst

Yoon Ju Kang

Associate Professor

Accounting

Education

PhD in Accountancy, University of Illinois at Urbana-Champaign, 2012
MS in Accountancy, University of Illinois at Urbana-Champaign, 2006
BS in Mass Communication & Journalism (Double major: Business Administration), Ewha Womans University - Seoul, Korea, 2003

Professional Experience

Auditing Section, American Accounting Association (AAA), 2006-Present
Certified Public Accountant, State of Illinois, 2006-Present

Academic Appointments

Associate Professor, UMass Amherst, 2020-Present
Assistant Professor, UMass Amherst, 2014-2020
Assistant Professor, Lehigh University, 2012-2014

Recent Honors / Awards

Faculty Research Grant, UMass Amherst, 2020
College Outstanding Teaching Award, Isenberg School of Management, UMass Amherst, 2020
Access to Audit Personnel Program, Center for Audit Quality, 2020
Best Conference Paper Award, AAA Auditing Section, 2019
Nominee, Lilly Teaching Fellowship, UMass Amherst, March 2019
Nominee for College Outstanding Teaching Award, Isenberg School of Management, UMass Amherst, 2019
Nominee, Distinguished Teaching Award, UMass Amherst, 2018
Access to Audit Personnel Program, Center for Audit Quality, 2016

Research Interests

Auditing
Corporate Governance

Teaching Interests

General
  • Auditing
  • Financial Accounting

Selected Publications

Altiero, E., Kang, Y., and M.E. Peecher. 2021. Motivated Perspective Taking: Why Prompting Auditors to Take an Investor’s Perspective Makes Them Treat Identified Audit Differences as Less Material. Contemporary Accounting Research, Forthcoming.

Aghazadeh, S., Dodgson, M. K., Kang, Y.,  and M. Peytcheva. 2020. Revealing Oz: Audit Firm Partners’ Experiences with National Office Consultations. Contemporary Accounting Research 38 (2): 974-1008 (Selected for 2019 Auditing Section Midyear Meeting Best Paper Award)

Kang, Y. and M. D. Piercey. 2020. Would an Audit Judgment Rule Improve Audit Committee Oversight and Audit Quality? Current Issues in Auditing 14 (1): 16-25.

Kang, Y. 2019. Are Audit Committees More Challenging Given a Specific Investor Base? Does the Answer Change in the Presence of Prospective Critical Audit Matter Disclosures? Accounting, Organizations and Society, In-press.

Kang, Y., M. D. Piercey, and A. J. Trotman. 2019. Does Implementing an Auditor Judgment Rule Increase Auditors’ Likelihood of Conducting More Innovative Procedures? Contemporary Accounting Research 37 (1): 297-321.

Kang, Y., A. J. Trotman, and K. T. Trotman. 2015. The Effect of an Audit Judgment Rule on Audit Committee Members' Professional Skepticism: The Case of Accounting Estimates. Accounting, Organizations and Society 46: 59-76.