School of Accountancy staff

Dr Cherrie Yang staff profile picture

Contact details +6492136291

Dr Cherrie Yang PhD

Senior Lecturer in Accountancy

School of Accountancy

Cherrie joined Massey University 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 accounting and accountability, outcome and impact measurement, non-financial performance reporting and assurance in the charity and broader not-for-profit sector. 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.

Cherrie has extensive teaching experience at both undergraduate and postgraduate levels. 

Professional

Contact details

  • Location: QB 3.23A, Massey Business School
    Campus: Albany

Qualifications

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

Research Expertise

Research Interests

Accounting and accountability, outcome and impact measurement, non-financial performance reporting and assurance in the charity and not-for-profit sector

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), 313-331 Retrieved from https://www.emerald.com/insight/content/doi/10.1108/QRAM-05-2021-0093/full/html
[Journal article]Authored by: Yang, M.
Yang, C. (2021). Nonprofit impact measurement and collaboration. Pacific Accounting Review. 33(2), 221-230 Retrieved from https://www.emerald.com/insight/content/doi/10.1108/PAR-09-2020-0158/full/html
[Journal article]Authored by: Yang, M.
Yang, C., & Northcott, D. (2021). How Do Charity Regulators Build Public Trust?. Financial Accountability and Management. 37(4), 367-384 Retrieved from https://onlinelibrary.wiley.com/doi/10.1111/faam.12283
[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), 1681-1707 Retrieved from https://onlinelibrary.wiley.com/doi/10.1111/acfi.12475
[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), 253-261 Retrieved from https://www.tandfonline.com/doi/full/10.1080/09540962.2019.1592906
[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) Retrieved from https://www.sciencedirect.com/science/article/pii/S0890838917300604
[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

Laura, M., & Yang, C. (2024, July). Women in Accounting Research: A Review of Gender Diversity, Equity, and Inclusion. Presented at AFAANZ
[Conference Oral Presentation]Authored by: Laura, M., Yang, M.
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
    Climate Risks Reporting and Accountability Practices: Responses by Not-for-profit organisations

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