Australian Government
Auditing and Assurance Standards Board
Tuesday, August 22, 2023
Dr Yang’s research interests include audit quality, audit reporting, sustainability reporting and not-for-profit sector accountability.
For the AUASB, Dr Yang will concentrate her research on not-for-profit assurance, particularly regarding medium sized charities. This will involve assessing whether registered charities are compliant with Australian auditing and review requirements, gathering details on the factors and likelihood that medium charities will have their financial reports audited or reviewed, and tracking whether these findings have changed over time.