Professor Info

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

Title

Professor , Director of MS Program

Speciality

Empirical Auditing Research Financial Accounting and Capital Markets Corporate Governance and ESG Artificial Intelligence and Accounting Research Computational and Econometric Methods

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. Yan-Jie Yang, Hoanh Thi Hoang Lam, Qian Long Kweh (2026). Nonlinear CSR-Performance Dynamics: The Moderating Role of CEO Expertise in Vietnam. Business Strategy & Development, 9(2): 1-16. [Scopus]
  2. Yan-Jie Yang, Dhian Wahyuni, Qian Long Kweh, Robin Chen (2026). Faith-Based Insights: Exploring the Impact of Islamic Values on ESG Performance. Corporate Social Responsibility and Environmental Management, 33(2): 2928 –2948. [SSCI, JIF=9.1]
  3. Yan-Jie Yang, Chia-Hsin Chiang, Xiaoyue (Jessica) Zhang, Jengfang Chen (2025). Unleashing Upstream Potential: How Banks’ Downstream Lending Experience Improve Upstream Borrowers’ Performance? Journal of Accounting Literature, 1 – 23. [Scopus; NSTC Ranking=A-tier 2]
  4. 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. [Scopus; SSCI, JIF=4.2]
  5. 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; NSTC Ranking=A-tier 2]
  6. 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]
  7. 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]
  8. 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]
  9. 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; NSTC Ranking=A-]
  10. 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; NSTC Ranking=A-]
  11. 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. [Scopus; SSCI, JIF=2.772]
  12. 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. [Scopus]
  13. 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. [Econlit; Scopus; NSTC Ranking=Atier-2]
  14. 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; NSTC Ranking=A-]
  15. 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]
  16. 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. [Scopus]
  17. 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; NSTC Ranking=A-]
  18. 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, JIF=1.248]
  19. 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

  1. Do More but Reveal Less? Local Religiosity and the ESG Performance–Disclosure Gap in U.S. Firms. National Science and Technology Council (NSTC), Taiwan, Grant No. NSTC 115-2410-H-155-009. Principal Investigator (PI). Funding: NTD 966,000. Period: 2026/08/01–2027/07/31.
  2. A Study of Corporate Governance Evaluation Mechanisms and Investor Actions (Including Equity Disposition) for Unlisted Companies. National Development Council (NDC), Taiwan, Project No. NDF114005. Co-Principal Investigator (Co-PI). Funding: NTD 1,300,000. Period: 2025/09/01–2025/11/30.
  3. Auditor Choice and Audit Pricing in Chinese Family Firms. Ministry of Science and Technology (MOST), Taiwan, Grant No. MOST 106-2410-H-155-023. Principal Investigator (PI). Funding: NTD 510,000. Period: 2017/08/01–2018/10/31.
  4. Implications of the Split-Share Structure Reform on Audit Pricing: Evidence from China. Ministry of Science and Technology (MOST), Taiwan, Grant No. MOST 105-2410-H-155-011. Principal Investigator (PI). Funding: NTD 498,000. Period: 2016/08/01–2017/07/31.
  5. Audit Partner Characteristics and Continued Partner–Client Relationships: Evidence from Audit Partners' Job-Hopping. Ministry of Science and Technology (MOST), Taiwan, Grant No. MOST 104-2410-H-155-003. Principal Investigator (PI). Funding: NTD 503,000. Period: 2015/08/01–2016/07/31.
  6. Does Audit Expertise Affect Audit Pricing under a Risk-Based Auditing Framework? Ministry of Science and Technology (MOST), Taiwan, Grant No. MOST 103-2410-H-155-006. Principal Investigator (PI). Funding: NTD 503,000. Period: 2014/08/01–2015/10/31.
  7. Does the Duration of Supplier–Buyer Relationships Affect Suppliers' Revenue Reporting? National Science Council (NSC), Taiwan, Grant No. MOST 102-2410-H-155-014. Principal Investigator (PI). Funding: NTD 380,000. Period: 2013/08/01–2014/07/31.
  8. Audit Expertise, Client Importance, and Audit Failure. National Science Council (NSC), Taiwan, Grant No. NSC 100-2410-H-155-014. Principal Investigator (PI). Funding: NTD 238,000. Period: 2011/08/01–2012/07/31.
  9. Business Group Diversification, Ownership Structure, and Firm Performance. National Science Council (NSC), Taiwan, Grant No. NSC 99-2410-H-130-029. Principal Investigator (PI). Period: 2010/08/01–2011/07/31.
  10. Earnings Management in Business Group Affiliates. National Science Council (NSC), Taiwan, Grant No. NSC 98-2410-H-130-017. Principal Investigator (PI). Period: 2009/08/01–2010/07/31.
  11. Are Audit Opinions Associated with Abnormal Accruals? Revisiting the Industry Contagion Effect of the Enron Scandal. National Science Council (NSC), Taiwan, Grant No. NSC 97-2410-H-130-043. Principal Investigator (PI). Period: 2008/11/01–2009/07/31.

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