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.

12
journal articles peer-reviewed
6
ABDC-A / Q1 papers
7
PhD candidates supervised
2
editorial boards

Publications by year

Publications by year: 2019 (2), 2020 (1), 2021 (3), 2023 (2), 2024 (3), 2025 (1), 2026 (1).

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.

Scopus Q1 ABDC-B DOI

Accounting for Purpose: Traditional Chinese Philosophies and Management Control Systems in Chinese Companies.

Yang, J., Akroyd, C., & Zhang, Y. (2025). Meditari Accountancy Research.

Scopus Q1 ABDC-A DOI

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.

ABDC-A DOI

The Impact of Digital Transformation on Firm's Financial Performance: Evidence from China.

Chen, Y., & Zhang, Y. (2024). Industrial Management & Data Systems.

Scopus Q1 ABDC-A

Probability estimation in Accounting: Subjective Numeracy Matters.

Zhang, Y., Seufert, J., & Dellaportas, S. (2024). Journal of Applied Accounting Research, 25(1), 60-80.

Scopus Q1 ABDC-B

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.

Scopus Q1 ABDC-B

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.

Scopus Q1 ABS 3 ABDC-B

Blockchain-based accounting information recording protocol.

Zhang, Y., Ardakani, S., & Han, W. (2021). Journal of Corporate Accounting and Finance, 32(4), 147-157.

Scopus Q2 ABDC-B

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.

Scopus Q1 ABDC-A

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.

Scopus Q2 ABDC-B

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.

Scopus Q1 ABDC-A

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.

Scopus Q2 ABDC-B

Working Papers & Under Review

Implications of Metaverse for Future Professions: Example of Accounting Practice.

Zhang, Y. (under review). Humanities and Social Sciences Communications.

Under review SSRN

Replicating and Extending Cybersecurity Risk Analysis: A Methodological Note

Zhang, Y. (2026).

Working paper SSRN

Strategic Investment Simulation: Dollar Cost Averaging & Reinvestment Analysis across Market Regimes

Zhang, Y. (2026).

Working paper SSRN

To Woke or Not: Woke Engagement and Corporate Outcomes.

Hoang, K., Peltomaki, J., Zhang, Y., & Nguyen, C.

Working paper SSRN

Corporate Culture and Earnings Management: Insights from Earnings Call Transcript.

Nguyen, U., Gan, C., & Zhang, Y.

Working paper SSRN

Cybersecurity risk disclosure: a topic modelling approach.

Zhang, Y.

In progress

Disclosure Complexity and Market Reactions: Evidence from Accounting Standard Mentions in NZX Annual Reports.

Zhang, Y.

In progress

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.

View data & code