Yini Wang

Yini Wang joined the Department of Accounting within LMU College of Business Administration in fall 2023. Her primary research interest is in the area of auditing, with a focus on cross-border audit regulation enforcement and international audit markets, such as how the Public Company Accounting Oversight Board (PCAOB)’s access to inspect foreign auditors affects foreign issuers’ global listing decisions and audit quality.

Yini also conducts research in the area of corporate governance, particularly the role of search firms as sources of director recommendations in shaping corporate board influence, and the use of accounting information by family-owned businesses to monitor CEO performance. Her research focuses on timely topics relevant to practitioners. Her solo-authored paper titled “Shifting Barriers to PCAOB Inspections: Evidence from Chinese Companies’ Listing Decisions and Audit Quality” was mentioned in The Dig article “The PCAOB Goes to China, Well, Just Hong Kong and Inspects Some Audits”.

In addition to her academic work, she has co-authored several regulatory comment letters on the implementation of the Holding Foreign Companies Accountable Act, submitted to the U.S. Securities and Exchange Commission and the PCAOB. Since January 2023, Yini has been serving on the editorial board of Contemporary Accounting Research.

Yini earned a B.S. in business administration, a master of accounting, and a Ph.D. in accounting from the University of Miami. Prior to joining the Ph.D. program, Yini worked for KPMG Shanghai as an auditor for two years.