Texas Tech University

Yi Jing Wu

Yi Jing Wu

Professor

Accounting

Room Number: W360

806.834.2734

Research Expertise

  • Auditing of fair value measurements
  • Audit firm tone at the top
  • Remote auditing and advance audit technologies

Education

  • PhD, Business Administration, University of South Carolina
  • MS, Accounting, Trinity University
  • BS, Accounting and Finance, Trinity University

About

Yi-Jing Wu, Ph.D., CPA (TX) is the KPMG Associate Accounting Professor at the Rawls College of Business at Texas Tech University. Yi-Jing recently completed her two-year appointment as the Director of Academic Research at KPMG's Global Solutions Group. 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 worked at Ernst & Young as an external auditor in Houston, TX. She currently is an editorial board member of Auditing: A Journal of Practice & Theory. Yi-Jing has served as a member of the American Accounting Association Auditing Section's Auditing Standards Committee (2013-2016) and has contributed to several comment letters from the Committee related to regulators' standard-setting initiatives, including improving transparency through disclosure of engagement partners, auditing accounting estimates and fair value measurements, and using the work of specialists. Her research focuses on judgment and decision-making of auditors, managers, and investors in the areas of accounting firm tone at the top, fair value measurements, auditors' use of specialists, and internal controls. Her research has been published in The Accounting Review, Contemporary Accounting Research, Journal of Accounting and Public Policy, Auditing: A Journal of Practice & Theory, Journal of Information Systems, Behavioral Research in Accounting, Journal of Business Ethics, and Current Issues in Auditing. Yi-Jing's research has also garnered attention from audit regulators and has been cited several times by the PCAOB as the Board contemplates changes to existing auditing standards for public company audits.