Faculty - Yi-Jing Wu

Assistant Professor, Accountancy

Ph.D., University of South Carolina, 2008
M.S., Trinity University, 2000
B.S., Trinity University, 1999

Yi-Jing Wu’s primary research is motivated by the need to better understand the influences of new regulatory requirements created by the implementation of the Sarbanes-Oxley Act of 2002. Specifically, her current research focuses on investigating the effects of internal control reporting, external audits of internal controls, and other corporate governance mechanisms on judgments and decisions of auditors, managers, and investors. Her second research area focuses on how accounting information and presentation formats potentially influence investors’ investment decisions.

Interests

Teaching

Auditing and Financial Accounting

Research

Judgment and decision-making as it relates to auditing and corporate disclosures

Selected Publications

• Liu, K. X., Wu, Y., Leitch, R. A. (2012). Information Sharing: The Effects of Information Technology and Strategic Integration on the Perceived Firm Value of Supply Chain Partners International Journal of Management Accounting Research.
• Lopez, T. J., Vandervelde, S. D., Wu, Y. (2009). Investor Perceptions of an Auditor's Adverse Internal Control Opinion Journal of Accounting and Public Policy.
• Wu, Y., Tuttle, B. The Interactive Effects of Internal Control Audits and Manager Legal Liability on Managers’Internal Controls Decisions, Investor Confidence, and Market Prices Contemporary Accounting Research.

Awards

• CWRU, Mather Prize Honoree, (2012).