Yoon Ju Kang

University of Massachusetts Amherst — United States

Business, Management and Accounting · Social Sciences

6h-index210citations18works1.22yr avg
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Research Topics

Auditing, Earnings Management, Governance(16), Regulation and Compliance Studies(4), Accounting Education and Careers(4), Accounting and Organizational Management(3), Ethics in Business and Education(3)

Publications18 total

Audit Committee Member Scepticism and Questioning Behaviour
International Journal of Auditing·2026Open Access
Shifting Jurisdictional Boundaries: Private Equity and the Professional Ecology of Accounting
SSRN Electronic Journal·2026Open Access
“Back to Basics”: Exercises to Teach Auditing Fundamentals
Issues in Accounting Education·2025Open Access
Disentangling Overall Audit Inspection Risk: The Effects of Inspection Focus and Inspection Likelihood
Accounting Horizons·2025Open Access
Auditor communication on critical audit matters: Timing, inspection likelihood, and the audit committee
Contemporary Accounting Research·2024· 6 citedOpen Access
Knowledge Creation and Transfer in the Context of National Office Consultations: Experiences of Audit Firm Partners
Auditing A Journal of Practice & Theory·2022· 5 cited
Auditors’ scepticism in response to audit committee oversight behaviour
Accounting and Finance·2022· 3 citedOpen Access
Motivated Perspective Taking: Why Prompting Auditors to Take an Investor's Perspective Makes Them Treat Identified Audit Differences as Less Material*
Contemporary Accounting Research·2021· 4 citedOpen Access
Revealing Oz: Institutional Work Shaping Auditors' National Office Consultations*
Contemporary Accounting Research·2020· 29 cited
Juror Decision-Making Research: Opportunities and Challenges
2020Open Access
Revealing Oz: Institutional Work Shaping Auditors’ National Office Consultations
SSRN Electronic Journal·2020· 1 citedOpen Access
Disentangling Overall Audit Inspection Risk: The Effects of Inspection Focus and Inspection Likelihood
SSRN Electronic Journal·2020· 9 citedOpen Access
Would an Audit Judgment Rule Improve Audit Committee Oversight and Audit Quality?
Current Issues in Auditing·2019· 3 citedOpen Access
Does an Audit Judgment Rule Increase or Decrease Auditors' Use of Innovative Audit Procedures?
Contemporary Accounting Research·2019· 22 cited
Are Audit Committees more challenging given a specific investor base? Does the answer change in the presence of prospective critical audit matter disclosures?
Accounting Organizations and Society·2019· 59 cited
Does an Audit Judgment Rule Increase or Decrease Auditors’ Use of Innovative Audit Procedures?
SSRN Electronic Journal·2019Open Access
The effect of an Audit Judgment Rule on audit committee members’ professional skepticism: The case of accounting estimates
Accounting Organizations and Society·2015· 69 cited
Audit Committee's Propensity to Challenge Significant Accounting Estimates: The Joint Effects of Audit Report Content and Investor Type
SSRN Electronic Journal·2012Open Access

Frequent Co-authors

Sanaz Aghazadeh(6), Marietta Peytcheva(5), Andrew J. Trotman(4), Mary Kate Dodgson(3), M. David Piercey(3), Ken T. Trotman(2), Jennifer McCallen(2), Heather Carrasco(2), Marcus M. Doxey(2), Richard W. Houston(2), Aubrey R. Whitfield(1), Elizabeth C. Altiero(1), Mark E. Peecher(1), Jennifer Winchel(1), Lindsay M. Andiola(1), Sean A. Dennis(1), Joleen Kremin(1), Tammie J. Schaefer(1), Lisa M. Sedor(1), Kimberly D. Westermann(1)