Professor Info

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Name: 楊炎杰 Yang, Yan-Jie
Discipline: Accounting
TEL: 03-4638800 ext. 2192
Email: yanjie@saturn.yzu.edu.tw

Title

Associate Professor , Director of MS Program

Speciality

Empirical auditing research, Financial accounting, Corporate governance

Academic BG.

  • Ph.D. in Accounting, National Taiwan University, Taipei, Taiwan, R.O.C.
  • M.S. in Accounting, National Chengchi University, Taipei, Taiwan, R.O.C.

Experience

  • Member of the Committee for the Review of Accountants' Services of the Certified Public Accountants Association of the Republic of China
  • Consultant of the Office for Enhanced Investment Projects of the National Development Fund at the Taiwan Institute of Economic Research
  • Independent Director of Entery Industrial Co., Ltd.
  • Supervisor of Chernan Technology Co., Ltd.
  • Assistant Professor of Accounting, College of Management, Yuan-Ze University, August, 2010 – January, 2015
  • Assistant Professor of Accounting, College of Management, Ming-Chuan University, August, 2007 – July, 2010
  • Lecturer of Accounting, College of Management, Ming-Chuan University, August, 2003 – July, 2007

Journal Papers

  1. Tuan Nhat Pham, Yan-Jie Yang (2025). Does Ethics Matter? The Moderating Role of Business Ethics in Corruption Management and ESG Disclosure in Asia. Business Ethics, the Environment & Responsibility, 1 – 24. [SSCI, Scopus]
  2. Chia-Hsin Chiang, Helen Choy, Yan-Jie Yang, Shu-Ling Yeh (2025). Strategic Alignment between Supply Chain Partners and Cost Stickiness of Suppliers. Review of Quantitative Finance and Accounting 64: 941 – 999. [Econlit, Scopus]
  3. Yan-Jie Yang, Yunsheng Hsu, Qian Long Kweh, Jawad Asif (2025). Accrual vs. Real Earnings Management in Internationally Diversified Firms: The Role of Institutional Supervision. Journal of Risk and Financial Management, 18(7): 1 – 21. [Econlit, Scopus]
  4. Tuan Nhat Pham, Hoanh Thi Hoang Lam, Yan-Jie Yang (2025). The Role of Innovation in the Relationship between FDI and Income Inequality: Evidence from a Transition Economy. International Journal of Business and Society, 26(1): 321 –343. [Scopus]
  5. Hao Quy Nghiem, Khoa Dang Duong, Tuan Nhat Pham, Yan-Jie Yang (2024). How FDI and Oil Prices Affect Sustainable Tourism Developments: Evidence from 24 Asia-Pacific Countries. ABAC Journal, 44(4): 403 – 417. [Scopus]
  6. Ruey-Ching Lin, Chihua Li, Hong-Da Wang, Yan-Jie Yang (2022). The Regulation Change in Consolidation Rules and the Incentives for Earnings Management Activities via Related Party Transactions. Asia-Pacific Journal of Accounting & Economics, 29(6): 1619-1639. [SSCI]
  7. Jengfang Chen, Ying-Chin Ho, Chi-Chang Hung, Yan-Jie Yang (2022). Measuring Technical and Allocative Efficiencies of Public Accounting Firms in Taiwan. Asia-Pacific Journal of Accounting & Economics, 29(1): 222-232. [SSCI]
  8. Jiun-Nan Pan, Yan-Jie Yang (2020). The Impact of Economic Uncertainty on the Decision of Fertility: Evidence from Taiwan. North American Journal of Economics and Finance, 54, 101090. [SSCI]
  9. Jengfang Chen, Woody M. Liao, Guan-Syun Wu, Yan-Jie Yang (2019). Information Transfers and Insider Trading in Stock Substitutes: Evidence from Economically Linked Firms in the Supply Chain. Journal of Law, Finance, and Accounting, 4: 103-135.
  10. Yan-Jie Yang, Jugpao Kang, Ruey-Ching Lin, Joshua Ronen (2016). Auditor Selection within a Business Group: Evidence from Taiwan. Review of Quantitative Finance and Accounting, 46(2):195–215.
  11. Yan-Jie Yang, Qian Long Kweh, Ruey-Ching Lin (2014). Earnings Quality of Taiwanese Group Firms. Asia Pacific Journal of Accounting and Economics, 21(2): 134-156. [SSCI]
  12. Chihua Li, Yan-Jie Yang, Kuo-Chih Cheng (2016). Working capital management and estimations of discretionary accruals. NTU Management Review 26(3): 63-92. [TSSCI]
  13. Yan-Jie Yang; Jengfang Chen; Qian Long Kweh; Hsin-Chi Chen (2013). Ownership Structure and Efficiency in Taiwanese Electronics Firms. Review of Accounting and Finance, 12(4): 351-368.
  14. Yun-Sheng Hsu; Cathy Zishang Liu; Yan-Jie Yang; Yan-Yu Chou (2013). Implications of the British Petroleum Oil Spill Disaster for its Industry Peers–Evidence from the Market Reaction and Earnings Quality. Asia Pacific Journal of Accounting and Economics, 20(3): 281-296. [SSCI]
  15. Hsihui Chang, Jengfang Chen, Chun-Li Tsai, and Yan-Jie Yang. (2009). IT Capital Accumulation and Productivity Growth in Public Accounting Firms. IEEE Transactions on Engineering Management, 56(4): 692-700. [SSCI]
  16. Yan-Jie Yang and Yue-Duan Guan. (2006). Do Client Importance and Nonaudit Services Affect Audit Quality? International Journal of Accounting Studies 43: 27-61. [TSSCI]

Conference Papers

  1. Chia-Hsin Chiang, Yan-Jie Yang, and Shu-Ling Yeh. (2023, Aug). Strategic Alignment and Cost Stickiness of Supplier Firms. 2023 American Accounting Association Annual Meeting. Denver, US.
  2. Yun-Sheng Hsu, Jengfang Chen, and Yan-Jie Yang (2016, Jul). Does SOX matter in influence of non-audit services on accounting conservatism policy? MIRDEC 2016-2, Social Science Conference. Praha, Czech.
  3. Yan-Jie Yang, Qian Long Kweh. (2015, Aug). The effects of shared-opinion audit reports on perceptions of audit quality. The Fourth Asia-Pacific Conference on Global Business, Economics, Finance, and Social Science. Kuala Lumpur, Malaysia.
  4. Yan-Jie Yang, Chi-Hua Li, and Qian Long Kweh (2013, Sep). Diversification, ownership structure, and performance of group firms. International Conference on Management and Information Systems, Bangkok, Thailand.
  5. Yan-Jie Yang, Qian Long Kweh, and Ruey-Ching Lin (2013, May). Earnings quality of Taiwanese business group firms. 3rd Annual International Conference on Accounting and Finance (AF 2013), Bangkok, Thailand.
  6. Jengfang Chen, Yunsheng Hsu, Yan-Jie Yang, and Yanyu Chou (2012, Jun). Environmental disclosure in financial report and market reaction to the petroleum disaster. International Conference on Education and Information Management (ICEIM-2012), Istanbul, Turkey.
  7. Yan-Jie Yang, Jugpao Kang, Ruey-Ching Lin, and Joshua Ronen (2011, Jul). Auditor selection within a business group: evidence from Taiwan. The 19th Annual Conference on PBFEAM, Taipei.

Research Grants

Books/Pub.

  1. Yan-Jie Yang. (2007). Earnings Management among SOEs. Unpublished dissertation, National Taiwan University.

Industrial Grants

Courses

  1. Auditing (I)
  2. Auditing (II)
  3. Managerial Accounting
  4. Accounting (I)
  5. Accounting (II)
  6. Advanced Auditing
  7. Seminar in Auditing Issues

Dissertation

Awards & Certificates

Pro. Membership

  1. Faculty membership in Beta Gamma Sigma

Other Contributions