Lin Yang
Lin Yang was born in April 1990 in Pingdingshan, Henan Province. She holds a Ph.D. and is an Associate Professor and Master's Supervisor. She obtained her Ph.D. in Management from Capital University of Economics and Business in 2017. From 2017 to 2019, she conducted postdoctoral research at the Beijing Academy of Safety Engineering and Technology. She currently works at the Department of Accounting, School of Economics and Management, teaching courses such as Management Accounting, and Big Data and Accounting Analysis.
She has long been engaged in research on corporate governance and internal control, accounting information disclosure, and Certified Public Accountant (CPA) auditing. She has served as principal investigator for one provincial/ministerial-level research project, one departmental-level project, and one university-level key teaching reform project, and has participated in multiple national and provincial/ministerial-level projects. She has published over 10 academic papers, including three indexed in SCI/CSSCI/EI, three fully reprinted by the Renmin University Copying Materials Center, and one academic monograph.
I. Main Research Areas
(1) Corporate governance and internal control;
(2) Certified public accountant auditing.
II. Main Research Projects
1. Beijing Social Science Fund Project: Research on the Construction and Optimization of Internal Control Systems in Beijing State-Owned Enterprises (Project No.: 20JCC091), Principal Investigator, Jan. 2021-Dec. 2021.
2. Beijing Municipal Commission of Education Social Science Plan Project: Research on Internal Control Auditing Issues of Enterprises under the Beijing State-owned Assets Supervision and Administration Commission (Project No.: SM202010017002), Principal Investigator, Jan. 2020-Dec. 2022.
3. Beijing Institute of Petrochemical Technology University-level Key Teaching Reform Project: Teaching Design of Accounting Major Courses under the Concept of "Curriculum Ideology and Politics"—Taking "Fundamental Accounting" as an Example (Project No.: ZD20200404), Principal Investigator, Jun. 2020-Jun. 2021.
III. Representative Academic Papers
1. Yang, L., Fan, Z. H., & Zhou, J. Q. (2022). Borderless fusion financial management innovation based on speech recognition technology. Scientific Programming, 2022, 1-12.
2. Yang, L., Fan, Z. H.*, Yang, D. F., Li, H. P, & Ye, J. H. (2021). Research on the teaching design of accounting courses under the concept of "curriculum ideology and politics"-taking fundamental accounting as an example. Advances in Educational Technology and Psychology, 5(5), 148-156.
3. Xu, R., Yang, L.*, Shang, Y., & Zhou, J. Q. (2020). Research on the goodwill impairment problem of listed companies—A case study of company A. Advances in Higher Education, 3(8), 247-248.
4. Yang, L., Tang, W., & Li, H. P. (2018). Costs and cost drivers' analysis of airlines companies: From the perspective of revenue–expense matching. IPPTA: Quarterly Journal of Indian Pulp and Paper Technical Association, 30(6), 261-272.
5. Lin, L., Zhong, Y., & Yang, L.* (2019). Selection and determination of cost drivers in commercial banks. Finance and Accounting Monthly, (8), 66-73.
6. Yang, L., Zhao, Y. J.*, Nie, F. F., & Xie, X. Y. (2017). Internal control audit fees and auditor independence: Evidence from Shanghai A-share market. Boletín Técnico, (55), 379-392.
7. Yang, L., Ma, Y. J., & Pan, D. (2017). Can break-even point really achieve breakeven?—Based on the impact of business tax on the break-even point. Finance and Accounting Guide, (1), 36-41.
8. Yang, L., Qing, X. Q.*, & Ma, Y. J. (2016). Internal Control Audit Fees,Board Governance and Earnings Quality. Accounting Forum, (2), 20-41.
9. Ma, Y. J., & Yang, L. (2016). Research on cost behavior decomposition method based on financial statement data—Construction of revenue driver cost behavior analysis model. Finance and Accounting Guide, (6), 22-26.
10. Ma, Y. J., Yang, L., & Pan, D. (2015). Research on the impact of business tax and surcharges on profit indicators and improvement—A case study of the high business tax and surcharges phenomenon of "Kweichow Moutai". The Chinese Certified Public Accountant, (11), 96-101.
11. Ma, Y. J., Pan, Di., & Yang, L. (2015). Analysis of the impact of negative financial expenses on operating profit in GEM companies. Finance and Accounting Guide, (8), 44-48.
12. Yang, L. (2013). The application of EVA assessment in the appraisal of listed manufacturing companies. Journal of Guangxi Minzu University (Philosophy and Social Science Edition), (4), 140-143.
IV. Published Works
Yang, L., & Li, H. P. (2017). Research on the impact of non-audit services on the audit quality of listed companies. Economic Science Press.
V. Recruitment Information
I mainly recruit postgraduate students in Auditing (0257, professional degree) and Business Administration (1202, academic degree) specializing in Financial Management. I sincerely welcome diligent, earnest, innovative students with strong computer application skills and high English proficiency from majors such as Accounting and Financial Management to join my team.