Texas Tech University

Yi-Jing Wu, Ph.D.

Yi-Jing Wu

Associate Professor - Accounting

Education: Ph.D., University of South Carolina (2008)
Area of Expertise: Audit 

Phone:  806 - 834 - 2734 
Office Hours: By Appointment
Room Number: W360
Email: yi-jing.wu@ttu.edu
Current CV





About Yi-Jing Wu

Yi-Jing is the Ernst & Young Associate Professor at the Rawls College of Business. Previously, she was a faculty at Case Western Reserve University. She received her Ph.D. from the University of South Carolina. Yi-Jing is a CPA and has worked at Ernst & Young as an external auditor in Houston, TX.  Yi-Jing has served a three-year term as a member of the American Accounting Association Auditing Section’s Auditing Standards Committee (August 2013 to August 2016). She primarily teaches undergraduate and graduate auditing.  Her research focuses primarily on judgment and decision-making of auditors, managers, and investors in the areas of internal controls and fair value measurements. 

Selected Publications

  • Joe, J., S. D. Vandervelde, and Y. Wu. 2016. Use of High Quantification Evidence in Fair Value Audits: Do Auditors Stay in their Comfort Zone? Forthcoming: The Accounting Review
  • Glover, S. M., M. H. Taylor, and Y. Wu. 2016. Current Practices and Challenges in Auditing Fair Value Measurements and Complex Estimates: Implications for Auditing Standards and the Academy. Forthcoming: Auditing: A Journal of Practice and Theory
  • Liu, X. T., A. Wright, and Y. Wu. 2015. Managers’ Fraudulent Financial Reporting: The Effect of Control Strength and Control Framing. Journal of Business Ethics 129 (2): 295 – 310.
  • Tuttle, B., M. H. Taylor, and Y. Wu. 2014. Overcoming the Reluctance to Convey Negative Information During an Information System Pre-Implementation Review. Journal of Information Systems, 28: 103 - 125.
  • Wu, Y., and B. Tuttle. 2014. The Interactive Effects of Internal Control Audits and Manager Legal Liability on Managers’ Internal Controls Decisions, Investor Confidence, and Market Prices. Contemporary Accounting Research, 31 (2): 444 – 468. 
  • Liu, X. T., R. A. Leitch, and Y. Wu. 2013. Information Sharing: The Effects of Information Technology and Strategic Integration on the Perceived Firm Value of Supply Chain Partners. International Journal of Management Accounting Research 2 (1): 1 – 33.
  • Lopez, T. J., S. D. Vandervelde, and Y. Wu. 2009. Investor Perceptions of an Auditor’s Adverse Internal Control Opinion. Journal of Accounting and Public Policy, 23 (3): 231 – 250. 

Contact

Rawls College of Business