Washington State University Immigration Status: U.S. Citizen Department of Accounting Email: [email protected] Todd Hall 240B, Box 644729 Phone: (620).803.8555 Pullman, WA 99164-4729
EDUCATION Ph.D. in Business Administration, Washington State University, Aug. 2018-May 2022 (expected) M.B.A. with an Accounting Concentration, Emporia State University, 2011-2013 M.A. in English, Emporia State University, 2009-2011 M.A. in English Language and Literature, Liaoning Normal University, China, 2008-2011 B.A. in English Education, Qiqihar University, China, 2004-2008
WORK EXPERIENCE Yoga and STRONG Group Fitness Instructor, Washington State University, 2018-2021 Teaching and Research Assistant, Washington State University, 2018-2021 Senior Auditor, CBIZ Myers & Stauffer LC, 2016-2018 (Licensed CPA in Kansas) Internal Auditor, University of Kansas, 2013-2016 (Certified Internal Auditor) Teaching and Research Assistant, Emporia State University, 2011-2013
TEACHING Teaching Interest: Accounting Information Systems; Auditing; Financial Accounting; Managerial Accounting.
Teaching Experience at Washington State University Accounting Information Systems and Auditing (synchronized), Evaluation 4.7/5.0, Spring 2021 Introduction to Managerial Accounting (synchronized), Evaluation 4.5/5.0, Summer 2020 Introduction to Financial Accounting (synchronized), Summer 2021 Introduction to Financial Accounting (face to face), Evaluation 4.8/5.0, Summer 2019 Teaching Assistant for Intermediate Accounting I and II, Fall 2018 and Spring 2019
RESEARCH Research Interest: I study the determinants and consequences of internal audit quality using both archival and experimental methods.
Publications Yan, Han, Joyce X. Zhou, and Jun Yu. 2013. Gender stereotypes in gift purchasing and giving in the Chinese context. International Journal of Business, Marketing, and Decision Sciences 6 (1): 13-24.
Yan, Han. 2011. Variations of jazz: The legacy and influence of Langston Hughes on Amiri Baraka’s views of African American music and the function of the arts. ProQuest Theses. (Publication number 1495809)
Dissertation: Internal Audit Function’s Response to Risk: Evidence from the College Admissions Scandal Internal auditing standards require that internal audit functions (IAFs) create risk-based audit plans to prioritize projects which mitigate critical risks. In this study, I empirically examine the factors that influence IAFs’ risk management decisions. Specifically, in U.S. public higher education setting, I examine whether university internal audit governance structure (system IAF vs. campus IAF vs. two-level IAF) impacts IAF’s admissions risk management decision in the context of the college admissions scandal in 2019.
Working Papers: Performance Audit and Discretionary Expense Manipulation I study internal audit function’s contribution to financial reporting quality through the lens of operational audit activities. Specifically, I examine the effect of one type of operational audit –performance audit – on the aggressiveness of management’s discretionary expenses manipulation.
Work in Progress Internal Audit Function's Reaction to Covid-19: Evidence from U.S. Public Universities, with Xinghua Gao We plan to submit this paper to the special issue of Auditing: Journal of Theory and Practices. The submission deadline is December 31, 2021. In this study, we use hand- collected data from 53 out of 100 top U.S. public universities to investigate how Covid- 19 impacts internal audit function's audit planning and reporting processes.
Reputation Matters: Internal Audit Function's Response to College Child Abuse Scandals This is the second paper of my dissertation. In this study, I investigate how internal audit functions respond to risk. Specifically, I use hand-collected data from 53 out of 100 top U.S. public universities to study how universities' reputation impacts internal audit functions' reaction to the child abuse scandals revealed between 2010 and 2020.
Internal Audit Effectiveness or Internal Audit Quality: A Systematic Literature Review, with Kiely Yonce This systematic literature review aims to provide a conceptual framework for the further understanding of internal audit quality. We review studies on internal audit quality and internal audit effectiveness from 1993 to 2020 and reconcile the construct of internal audit effectiveness and internal audit quality.
Presentations Northwestern Accounting Research Group Conference, 2020 Presented preliminary research proposal “Improving auditee’s implementation of internal auditor recommendation through integrating extrinsic motivation.” Presented teaching idea “The Bottom Thirty Percent,” which discusses how to improve extrinsic motivation for students who typically score in the bottom thirty percent in their classes.
Northwestern Accounting Research Group Conference, 2019 Presented preliminary research proposal “Internal Audit Activities and Earnings Management.” Presented teaching idea “Feedback Beyond Letter Grades,” which initiates a discussion on how to improve student’s academic performance through providing timely and detailed feedback.
Big 12 Audit Conference, Baylor University, 2014 Presented “Help Your Employee Succeed: Transitioning from College Lifestyle to Work Environment” based on research, interview with internal auditors, and personal experience.
IABPAD Conference, Dallas, 2013 Presented research paper “Gender Stereotypes in Gift Purchasing and Giving in the Chinese Context.”
Conference Participation AAA/Deloitte Foundation J. Michael Cook Doctoral Consortium, 2021 AAA Auditing Section Virtual Midyear, 2021 AAA Annual Virtual Meeting, 2020 AAA Spark Virtual Spring Meeting, 2020 AAA Western Region Meeting, 2019
HONORS AND AWARDS AAA/Deloitte Foundation J. Michael Cook Doctoral Consortium, 2021 AAA Auditing Section Virtual Doctoral Consortium, 2021 Washington State University Graduate Student Dissertation Grant ($500), 2020 Washington State University Graduate Student Conference Grant ($800), 2019, 2020 Emporia State University Graduate Student Research Award ($500), 2012