Scholarship
Research & Publications
My research spans textual analysis of corporate disclosures, AI and digital transformation in accounting, ESG reporting and sustainability disclosure, and cross-cultural dimensions of financial communication.
Publications by year
Journal Articles
Corporate culture as a catalyst for ESG disclosure: empirical evidence from the United States.
Nguyen, U., Gan, C., & Zhang, Y. (2026). Journal of Accounting & Organizational Change.
Accounting for Purpose: Traditional Chinese Philosophies and Management Control Systems in Chinese Companies.
Yang, J., Akroyd, C., & Zhang, Y. (2025). Meditari Accountancy Research.
Financial market spillovers and investor attention to the Russia-Ukraine war.
Li, Z., Hu, B., Zhang, Y., & Yang, W. (2024). International Review of Economics & Finance, 96, 103521.
The Impact of Digital Transformation on Firm's Financial Performance: Evidence from China.
Chen, Y., & Zhang, Y. (2024). Industrial Management & Data Systems.
Probability estimation in Accounting: Subjective Numeracy Matters.
Zhang, Y., Seufert, J., & Dellaportas, S. (2024). Journal of Applied Accounting Research, 25(1), 60-80.
Using Google Trends to track the global interest in International Financial Reporting Standards: Evidence from big data.
Zhang, Y. (2023). Intelligent Systems in Accounting, Finance and Management, 30(2), 87-100.
Foreign language effect in accounting uncertainty expressions: Interpretation and probabilistic estimation.
Zhang, Y., De Zoysa, A., & Cortese, C. (2023). Journal of International Accounting, Auditing and Taxation, 50, 100528.
Blockchain-based accounting information recording protocol.
Zhang, Y., Ardakani, S., & Han, W. (2021). Journal of Corporate Accounting and Finance, 32(4), 147-157.
CSR in Japan: the impact of CSR awareness, affordability and management system sophistication on CSR performance.
De Zoysa, A., Takaoka, N., & Zhang, Y. (2021). Industrial Management & Data Systems, 121(7), 1704-1722.
The Influence of Second Language Learning Motivation on Students' Understandability of Accounting Textbooks.
Zhang, Y., De Zoysa, A., & Jagoda, K. (2021). Accounting Research Journal, 34(4), 394-411.
The directionality of uncertainty expressions and the foreign language effect: Context and accounting judgement.
Zhang, Y., De Zoysa, A., & Cortese, C. (2020). Meditari Accountancy Research, 28(3), 543-563.
Uncertainty Expressions in Accounting: Critical Issues and Recommendations.
Zhang, Y., De Zoysa, A., & Cortese, C. (2019). Australasian Accounting, Business and Finance Journal, 13(4), 4-22.
Working Papers & Under Review
Implications of Metaverse for Future Professions: Example of Accounting Practice.
Zhang, Y. (under review). Humanities and Social Sciences Communications.
Replicating and Extending Cybersecurity Risk Analysis: A Methodological Note
Zhang, Y. (2026).
Strategic Investment Simulation: Dollar Cost Averaging & Reinvestment Analysis across Market Regimes
Zhang, Y. (2026).
To Woke or Not: Woke Engagement and Corporate Outcomes.
Hoang, K., Peltomaki, J., Zhang, Y., & Nguyen, C.
Corporate Culture and Earnings Management: Insights from Earnings Call Transcript.
Nguyen, U., Gan, C., & Zhang, Y.
Cybersecurity risk disclosure: a topic modelling approach.
Zhang, Y.
Disclosure Complexity and Market Reactions: Evidence from Accounting Standard Mentions in NZX Annual Reports.
Zhang, Y.
Conference Papers (Selected)
IFRS Disclosure and Firm Performance: Evidence from New Zealand's Capital Markets.
Zhang, Y. (2025). NZMAC 2025, 26-28 November.
Corporate Culture and Corporate Reporting: A Textual Analysis.
Nguyen, U., Gan, C., & Zhang, Y. (2024). iCOB, 21-22 November.
Green Bonds and Firms' Green Investment: The Influence of Agency Cost.
Khan, A., Gan, C., & Zhang, Y. (2024). Climate and Energy Finance Group NZ, 28-29 November.
Accounting for Purpose: How Chinese Philosophies Influence Management Control Systems.
Yang, J., Akroyd, C., & Zhang, Y. (2024). AFAANZ, 30 June - 2 July.
Tracking the International Differences Under IFRS: Evidence from Big Data.
Zhang, Y., Seufert, J., De Zoysa, A., & Cortese, C. (2019). World Accounting Frontiers Series, 4-6 December.
Explore the data and code behind these papers
Reproducible research, datasets, and software tools for empirical accounting and finance.