Research & Publications

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.

Generative AI and Everyday Life: Wellbeing, Work, and Skills Before and After ChatGPT (2015-2026).

Zhang, Y. (2026). A research brief comparing the pre-AI era (2015-2022) with the post-AI era (2023-2026) across seven dimensions: quality of life, happiness, perceived freedom, stress, job security, who is most affected, and whether AI lets non-experts perform specialist work. Features 17 interactive ECharts visualisations, 16 downloadable datasets, and a Python replication script.

Understanding Large Language Models and Their Implications for Accounting and Finance Research.

Zhang, Y. (2026). A primer on how LLMs work: tokens, embeddings, the transformer architecture, training and alignment, capabilities and limitations, applications in accounting practice and research, academic workflow implications, AI safety and governance, and research opportunities. Features eight interactive ECharts visualisations, eight downloadable datasets, and a Python replication script.

AI Tokens as an Emerging Asset Class: Economic Logic, Market Evidence, and Accounting Implications.

Zhang, Y. (2026). A research brief examining AI computation tokens as tradeable digital units granting access to AI services, covering market evolution, corporate adoption, accounting classification, valuation, and regulatory governance. Features 10 interactive ECharts visualisations, eight downloadable datasets, and a Python replication script.

Blockchain and Cryptocurrency in Business: Development, Corporate Adoption, and Impact (2009-2026).

Zhang, Y. (2026). A structured research brief tracing the arc from Bitcoin's emergence through DeFi, stablecoins, CBDCs, and institutional adoption. Covers corporate treasury exposure, accounting and auditing issues, global regulatory divergence, systemic risks, and research opportunities. Features 11 interactive ECharts visualisations and eight downloadable datasets.

Big Data and AI in Business Operations: Google Trends Nowcasting of New Zealand Tourism Demand and AI Adoption in the Sector.

Zhang, Y. (2026). A research brief examining search-data nowcasting of NZ tourism demand using verified Google Trends indices against monthly visitor arrivals from Stats NZ, paired with a review of AI modelling and AI agent adoption across the NZ tourism and hospitality sector. Includes ECharts visualisations, sub-period correlation analysis, and documented case studies from Air New Zealand, Sudima Hotels, and Tourism NZ.

Cybersecurity Risk Disclosure by Publicly Listed Firms: State, Drivers, and Consequences.

Zhang, Y. (2026). A structured research brief on the post-mandate landscape of cybersecurity risk disclosure. Covers SEC Form 8-K Item 1.05 and Regulation S-K Item 106, EU NIS2 and DORA, disclosure practices, cross-industry and cross-country variation, capital market consequences, ransomware, and cyber insurance. Features 13 interactive ECharts visualisations and downloadable data files.

AI and Digital Transformation: Impact on Business Practices, Firm Performance, and Corporate Reporting (2015-2025).

Zhang, Y. (2026). A structured research brief synthesising evidence on AI and digital technology adoption across industries, effects on firm productivity and financial performance, audit and management control transformation, country-level digital readiness, regulatory developments, and corporate AI disclosure implications. Features nine interactive charts and downloadable datasets.

Textual Analysis and NLP in Accounting and Finance: A Twenty-Year Review (2005-2025).

Zhang, Y. (2026). A comprehensive research brief reviewing the development, methods, and impact of textual analysis, text mining, and NLP applications in accounting and finance. Data files and methodology notes are available on the Data & Code page.

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.