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Dr Cherrie Yang staff profile picture

Contact details +6492136291

Dr Cherrie Yang PhD

Senior Lecturer in Accountancy

School of Accountancy and Finance

Cherrie is the lead author on most of her publications and has a proven track record in securing both internal and external research funding. Her most recent external grant was awarded by the Australian Accounting Standards Board in 2024.

Cherrie maintains strong industry engagement, including her involvement with BDO New Zealand on the Service Performance Assurance research project. Since 2020, she has also served as a judge for the annual For-Purpose Reporting Awards, organised by Chartered Accountants Australia and New Zealand. Cherrie also facilitates the Community Accounting Project, a collaborative initiative with Auckland North Community and Development, and Chartered Accountants Australia and New Zealand. This project aims to build financially resilient communities and empower the next generation of accounting professionals by providing students experiential learning opportunities in accounting and reporting for local nonprofit organisations.

Cherrie has extensive teaching experience at both undergraduate and postgraduate levels. She currently teaches 115.112 Accounting for Business, 110.249 Accounting Information Systems, 110.701 Accounting Systems, and 110.732 Risk and Technology (CA Masterclass).

Cherrie is a Senior Lecturer in Accountancy. Her research has been published in leading accounting journals, including Auditing: A Journal of Practice & Theory, The British Accounting Review, and Financial Accountability & Management. Her research interests include the measurement, reporting, and assurance of non-financial service performance, outcomes, and impact within the charity and broader nonprofit sector. This research agenda is informed by her prior professional experience in the sector and ongoing collaborations with accounting standard-setters and charity regulators. She served as guest editor for a special issue on Accounting for Social Impact in Qualitative Research in Accounting & Management Journal.

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Professional

Contact details

  • Location: QB 3.23A, 蜜豆视频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 Theory and Standards (150101): Accounting, Auditing and Accountability (150100): Auditing and Accountability (150102): Commerce, Management, Tourism And Services (150000)

Research Outputs

Journal

Mehnaz, L., & Yang, C. (2025). Women in accounting research: a review of gender diversity, equity and inclusion. Meditari Accountancy Research. 33(7), 30-59 Retrieved from https://www.emerald.com/insight/content/doi/10.1108/medar-05-2024-2479/full/html
[Journal article]Authored by: Laura, M., Yang, M.
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Xu, G., & Yang, C. (2024). “It Doesn’t Make Sense”: Professional Skepticism As Sensemaking. Current Issues in Auditing. , 1-6 Retrieved from https://publications.aaahq.org/cia/article/doi/10.2308/CIIA-2024-001/13064/
[Journal article]Authored by: Yang, M.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.

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Conference

Yang, C., & Cordery, C.Charity performance reporting and accountability: Zooming into the work of New Zealand standard-setters and regulators. . Online
[Conference Paper]Authored by: Yang, M.
Mehnaz, L., & Yang, C.Women in accounting research: a review of gender diversity, equity and inclusion.
[Conference Oral Presentation]Authored by: Laura, M., Yang, M.
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Yang, C.Coproducing nonprofit reporting and accountability with beneficiaries: What is the reality?. . Christchurch, NZ
[Conference Paper]Authored by: 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.

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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.

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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

Contact Supervisor

Summary of Doctoral Supervision

Position Current Completed
Main Supervisor 1 0
Co-supervisor 1 0

Current Doctoral Supervision

Main Supervisor of:

  • Wengui Wang - Doctor of Philosophy
    A Comparative Analysis of Climate Risk Disclosure Practices: Environmental Charities in New Zealand and Australia

Co-supervisor of:

  • Dhanushka Sakalarachchige - Doctor of Philosophy
    Exploring Cognitive Biases in Auditors' Judgment: Implications for Assurance of Forward-Looking Sustainability Disclosures Under Climate Disclosure Regime

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