Massey Business School staff

Dr Cherrie Yang staff profile picture

Contact details +6492136291

Dr Cherrie Yang PhD

Senior Lecturer in Accountancy

School of Accountancy

Cherrie is the first author for most of her publications and has a track record of secured research grants (both internal and external, e.g. from the Accounting and Finance Association of Australia and New Zealand (AFAANZ 2022 & 2018). Cherrie has received several Best Paper Awards, such as from Auckland Regional Accounting Conference (ARA 2019 & 2016).

Cherrie believes in the importance of doing impactful research. Her previous work experiences as a co-founder and leader of the Accounting for Social Impact Research Group at Auckland University of Technology and as a charity accountant have motivated her to make impacts through her research and maintain strong relationships with the accounting profession and the charity sector. For example, she served as a judge for the New Zealand Charity Reporting Awards in 2020 and 2021, organised by Chartered Accountants Australia and New Zealand, and wrote blogs for the New Zealand charity regulator, the Department of Internal Affairs Charities Services.

Cherrie has extensive teaching experience at both undergraduate and postgraduate levels. Her teaching expertise includes Accounting Information Systems and Not-for-Profit Accounting and Accountability. She has received the Faculty of Business Excellence in Teaching Innovation Award and the finalist for the University Excellence in Teaching Award at Auckland University of Technology.

Cherrie is a member of Chartered Accountants Australia and New Zealand.

 

Cherrie joined Massey University Business School as a Senior Lecturer in Accountancy in 2023. Previously, she worked at Auckland University of Technology, New Zealand.

Cherrie has a strong research focus on charity accounting and accountability, outcome and impact measurement, non-financial performance reporting and assurance. Her research has been published in top accounting journals (ABDC A*) including: Auditing: A Journal of Practice & Theory, The British Accounting Review, and Financial Accountability & Management Journal, among others.

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Professional

Contact details

  • Location: MBS 1.05A, Massey Business School
    Campus: Albany

Qualifications

  • Doctor of Philosophy - Auckland University of Technology (2016)

Research Expertise

Research Interests

charity accounting and accountability, outcome and impact measurement, non-financial performance reporting and assurance

Area of Expertise

Field of research codes
Accounting, Auditing and Accountability (150100): Commerce, Management, Tourism And Services (150000)

Research Outputs

Journal

Xu, G., Yang, C., & Fukofuka, PT. (2023). Professional Skepticism in Practice: An Analysis of Auditors’ Stories. Auditing. 42(4), 157-178
[Journal article]Authored by: Yang, M.
Xu, G., & Yang, C. (2023). Service performance assurance for small charities: Experiences from New Zealand. International Journal of Auditing. 27(4), 190-207
[Journal article]Authored by: Yang, M.
Yang, C., O'Leary, S., & Tregidga, H. (2021). Social impact in accounting: is it at risk of becoming a hembig concept and does this matter?. Qualitative Research in Accounting and Management. 18(3)
[Journal article]Authored by: Yang, M.
Yang, C. (2021). Nonprofit impact measurement and collaboration. Pacific Accounting Review. 33(2)
[Journal article]Authored by: Yang, M.
Yang, C., & Northcott, D. (2021). How Do Charity Regulators Build Public Trust?. Financial Accountability and Management. 37(4)
[Journal article]Authored by: Yang, M.
Yang, C., & Northcott, D. (2019). How can the public trust charities? The role of performance accountability reporting. Accounting and Finance. 59(3)
[Journal article]Authored by: Yang, M.
Yang, C., & Northcott, D. (2019). Together we measure: Improving public service outcomes via the co-production of performance measurement. Public Money and Management. 39(4)
[Journal article]Authored by: Yang, M.
Yang, C., & Northcott, D. (2018). Unveiling the role of identity accountability in shaping charity outcome measurement practices. British Accounting Review. 50(2)
[Journal article]Authored by: Yang, M.
Yang, C., Northcott, D., & Sinclair, R. (2017). The accountability information needs of key charity funders. Public Money and Management. Public Money and Management. 37(3)
[Journal article]Authored by: Yang, M.
Yang, C., Sinclair, R., & Hooper, K. (2014). Great expectations: Charity reporting and their accountability to funders. New Zealand Law Journal. April
[Journal article]Authored by: Yang, M.

Conference

Tseng, K., Yang, C., & Habib, A.The impact of differentiated regulation on the accuracy and usefulness of financial reporting for charities: Evidence from New Zealand. . Auckland
[Conference Paper]Authored by: Habib, A., Yang, M.
Xu, G., Yang, C., & Fukofuka, P.How auditors exercise professional scepticism: A practice theory lens. . Online
[Conference Paper]Authored by: Yang, M.
Xu, G., Yang, C., & Fukofuka, P.Professional scepticism in practice: An analysis of auditors’ stories. . Auckland
[Conference Paper]Authored by: Yang, M.
Yang, C.Regulatory efforts and the promotion of charity performance accountability practices. . Wellington
[Conference Paper]Authored by: Yang, M.
Yang, C., & Northcott, D.Promoting charity performance accountability reporting: The institutional work of regulators. . Wellington
[Conference Paper]Authored by: Yang, M.
Yang, C., & Northcott, D.Regulatory efforts and the promotion of charity performance accountability practices. . Auckland
[Conference Paper]Authored by: Yang, M.
Yang, C., & Northcott, D.Regulatory efforts and the promotion of charity performance measurement and accountability practices. . Nice, France
[Conference Paper]Authored by: Yang, M.
Yang, C.Charity regulation and accountability: How do regulators build public trust?. . Belfast, Northern Ireland
[Conference Paper]Authored by: Yang, M.
Yang, C., & Northcott, D.How do charity regulators build public trust?. . Auckland
[Conference Paper]Authored by: Yang, M.
Yang, C., & Northcott, D.Promoting charity performance accountability reporting: The institutional work of regulators. . Hong Kong
[Conference Paper]Authored by: Yang, M.

Other

Yang, C., Tseng, Y-J., & Habib, A. (2023, September). The impact of differentiated regulation on the accuracy and usefulness of financial reporting for charities: Evidence from New Zealand. In University of Newcastle.
[Oral Presentation]Authored by: Habib, A., Yang, M.
Yang, C. (2019, September). Regulatory efforts and the promotion of charity performance accountability practices. In University College Dublin, The Republic of Ireland. Presented at University College Dublin.
[Oral Presentation]Authored by: Yang, M.
Yang, C. (2018, June). Promoting charity performance accountability reporting: The institutional work of regulators. In The University of Canterbury.
[Oral Presentation]Authored by: Yang, M.

Consultancy and Languages

Languages

  • English
    Last used: Current
    Spoken ability: Excellent
    Written ability: Excellent
  • Chinese
    Last used: Current
    Spoken ability: Excellent
    Written ability: Excellent

Teaching and Supervision

Summary of Doctoral Supervision

Position Current Completed
Main Supervisor 1 0

Current Doctoral Supervision

Main Supervisor of:

  • Wengui Wang - Doctor of Philosophy
    The Impact of Big Data on Management Accounting and Corporate Strategic Decision Innovation: A Case Analysis of Jd.Com

Media and Links

Media

  • 17 Oct 2023 - Magazine
    Back on board
    CAANZ Acuity
  • 01 Jan 2021 - Community Service
    Feedback on the Charity Reporting Awards 2021
    served as the judge for the Charity Reporting Awards 2021
  • 01 Jan 2020 - Community Service
    Innovation and best practice in charity reporting
  • 01 Feb 2024 - Magazine
    In the spreadsheets, or on the streets?
    CAANZ Acuity

Other Links