Xiaoshuai (Sharon) Yang

Assistant Professor of Management and Business  

Email: syang@skidmore.edu
Office: Palamountain 256

Education:

• Ph.D., Information Science (Interdisciplinary research in IT and accounting), University at Albany, State University of New York
• MS, Accounting, University at Albany, State University of New York
• BA, Management Information System, Beijing Technology & Business University, China

Courses:

• MB 234 Foundations of Financial Accounting
• MB 235 Foundations of Managerial Accounting

Publications:

• Yang, X., & Zhang, J. H. (2025). Stakeholder activities in PCAOB audit standard setting: a manual content analysis of comment letter submissions. Managerial Auditing Journal

Conference presentations:

• Yang, X. (Presenter). Stakeholder Participation in PCAOB Audit Standard Setting: A Natural Language Processing Approach. Paper Session - Annual Meeting of the American Accounting Association (AAA). (August 10 – 14, 2024). Washington DC.
• Yang, X. (Presenter). The Impact of Comment Letters on PCAOB’s Regulatory Outcome. Research Seminar, University of Rhode Island. (September 2022). Rhode Island, NY.
• Yang, X. (Presenter), Gangolly J., Tam K. Lobbying Influence on Public Company Accounting Oversight Board (PCAOB) through Comment Letters: An Exploratory Study using Natural Language Processing (NLP) Approach. Emerging and Innovative Research, Annual Meeting of the American Accounting Association (AAA). (August 2022). San Diego, CA.
• Yang, X. (Presenter), Gangolly J., Iyer, H., Tam K. A Literature Review using LSA Topic Modeling: The Opportunities and Challenges for Integrating Data Technology with Auditing. Emerging and Innovative Research, Annual Meeting of the American Accounting Association (AAA). (August 2022). San Diego, CA.
• Yang, X. (Presenter), Jiang, S., Van Ness, R. Entrepreneurship: An Exploratory Spatial Analysis of Business Formation across Ohio State. Global Emerging Scholars Research Workshop, Annual Meeting of the American Accounting Association (AAA). (July 2022). San Diego, CA.
• Yang, X. (Presenter). Detecting Public Opinions through the Comment Letters in response to the Public Company Accounting Oversight Board (PCAOB) ’s Proposed Audit Standards. New York Cybersecurity Conference - Annual Symposium on Information Assurance. (May 2019). Downtown Convention Center, Albany, NY.
• Yang, X. (Presenter). Lobbying towards the Public Company Accounting Oversight Board (PCAOB) - A Bayesian Data Analysis Approach. ACM New York Celebration of Women in Computing. (April 2019). Lake George, NY.
• Yang, X. (Presenter). An Analysis of Comment Letters in Response to the Public Company Oversight Board’s Changes to Audit Reporting Standards. Paper Session - American Accounting Association (AAA) Southwest Regional Conference. (March 2019). Houston, Texas.