Daoguang Yang

649 total citations · 1 hit paper
15 papers, 405 citations indexed

About

Daoguang Yang is a scholar working on Accounting, Economics and Econometrics and Strategy and Management. According to data from OpenAlex, Daoguang Yang has authored 15 papers receiving a total of 405 indexed citations (citations by other indexed papers that have themselves been cited), including 13 papers in Accounting, 6 papers in Economics and Econometrics and 3 papers in Strategy and Management. Recurrent topics in Daoguang Yang's work include Corporate Finance and Governance (7 papers), Auditing, Earnings Management, Governance (7 papers) and Corporate Taxation and Avoidance (5 papers). Daoguang Yang is often cited by papers focused on Corporate Finance and Governance (7 papers), Auditing, Earnings Management, Governance (7 papers) and Corporate Taxation and Avoidance (5 papers). Daoguang Yang collaborates with scholars based in China, United States and Hong Kong. Daoguang Yang's co-authors include Hanwen Chen, Joseph H. Zhang, Haiyan Zhou, Song Tang, Donghui Wu, Siyi Liu, Nan Zhou, Xinmin Zhang, Bingbing Hu and Jay Junghun Lee and has published in prestigious journals such as Journal of Business Ethics, Journal of International Business Studies and The Accounting Review.

In The Last Decade

Daoguang Yang

13 papers receiving 390 citations

Hit Papers

align trajectories

What are hit papers?

Hit papers significantly outperform the citation benchmark for their cohort. A paper qualifies if it has ≥500 total citations, achieves ≥1.5× the top-1% citation threshold for papers in the same subfield and year (this is the minimum needed to enter the top 1%, not the average within it), or reaches the top citation threshold in at least one of its specific research topics.

Internal controls, risk management, and cash holdings

2020 146 citations Hanwen Chen, Daoguang Yang et al. Journal of Corporate Finance profile →

Peers

Countries citing papers authored by Daoguang Yang

Since Specialization

Citations

This map shows the geographic impact of Daoguang Yang's research. It shows the number of citations coming from papers published by authors working in each country. You can also color the map by specialization and compare the number of citations received by Daoguang Yang with the expected number of citations based on a country's size and research output (numbers larger than one mean the country cites Daoguang Yang more than expected).

Fields of papers citing papers by Daoguang Yang

Since Specialization

Physical SciencesHealth SciencesLife SciencesSocial Sciences

This network shows the impact of papers produced by Daoguang Yang. Nodes represent research fields, and links connect fields that are likely to share authors. Colored nodes show fields that tend to cite the papers produced by Daoguang Yang. The network helps show where Daoguang Yang may publish in the future.

Co-authorship network of co-authors of Daoguang Yang

This figure shows the co-authorship network connecting the top 25 collaborators of Daoguang Yang. A scholar is included among the top collaborators of Daoguang Yang based on the total number of citations received by their joint publications. Widths of edges represent the number of papers authors have co-authored together. Node borders signify the number of papers an author published with Daoguang Yang. Daoguang Yang is excluded from the visualization to improve readability, since they are connected to all nodes in the network.

All Works

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15 of 15 papers shown

#	Work	Indexed citations
1	COSO-Based Internal Control and Comprehensive Enterprise Risk Management: Institutional Background and Research Evidence from China 2025 ·Encyclopedia ·Hanwen Chen, Shenghua Wang, Daoguang Yang, Nan Zhou	0
2	COSO-Based Internal Control and Accounts Receivable Management 2024 ·Journal of International Accounting Research ·Hanwen Chen, Siyi Liu, Daoguang Yang, Nan Zhou	1
3	Do Eastern Religious Traditions Stifle or Encourage Corporate Innovation? Evidence from China 2024 ·Journal of International Accounting Research ·Lihong Liang, (unknown), Daoguang Yang, (unknown)	0
4	Beyond Internal Control over Financial Reporting 2023 ·Daoguang Yang	1
5	Automatic air pollution monitoring and corporate environmental disclosure: a quasi-natural experiment from China 2023 ·Sustainability Accounting Management and Policy Journal ·Hanwen Chen, Siyi Liu, Daoguang Yang, (unknown)	11
6	Contaminated Heart: Does Air Pollution Harm Business Ethics? Evidence from Earnings Manipulation 2021 ·Journal of Business Ethics ·Charles H. Cho, Zhongwei Huang, Siyi Liu, Daoguang Yang	26
7	The Political Dynamics of Corporate Tax Avoidance: The Chinese Experience 2021 ·The Accounting Review ·Hanwen Chen, Song Tang, Donghui Wu, Daoguang Yang	101
8	Earnings guidance: market pressure or corporate governance? Evidence from corporate innovation in China 2021 ·Nankai Business Review International ·Daoguang Yang, Jiani Wang, Hanwen Chen	3
9	Does industrial policy suppress corporate tax avoidance? —— a study on the perspective of provincial industrial policy 2021 ·China Journal of Accounting Studies ·Tingting Zhang, Xinmin Zhang, Daoguang Yang	4
10	The effect of international takeover laws on corporate resource adjustments: Market discipline and/or managerial myopia? 2020 ·Journal of International Business Studies ·James N. Cannon, Bingbing Hu, Jay Junghun Lee, Daoguang Yang	37
11	Internal controls, risk management, and cash holdings breakdown → 2020 ·Journal of Corporate Finance ·Hanwen Chen, Daoguang Yang, Joseph H. Zhang, Haiyan Zhou	146
12	The Moderating Role of Internal Control in Tax Avoidance: Evidence from a COSO-Based Internal Control Index in China 2019 ·Journal of the American Taxation Association ·(unknown), Daoguang Yang, Xinmin Zhang, Nan Zhou	42
13	The Effects of Air Pollution on Firms’ Internal Control Quality: Evidence from China 2019 ·Sustainability ·Siyi Liu, Daoguang Yang, Nian Liu, (unknown)	9
14	The Impact of International Takeover Laws on Corporate Resource Adjustments: Evidence from the Asymmetric Behavior of Selling, General, and Administrative Costs 2016 ·SSRN Electronic Journal ·Bingbing Hu, Jay Junghun Lee, Daoguang Yang	2
15	The Political Dynamics of Corporate Tax Avoidance: The Chinese Experience 2015 ·SSRN Electronic Journal ·Hanwen Chen, Song Tang, Donghui Wu, Daoguang Yang	22

Rankless uses publication and citation data sourced from OpenAlex, an open and comprehensive bibliographic database. While OpenAlex provides broad and valuable coverage of the global research landscape, it—like all bibliographic datasets—has inherent limitations. These include incomplete records, variations in author disambiguation, differences in journal indexing, and delays in data updates. As a result, some metrics and network relationships displayed in Rankless may not fully capture the entirety of a scholar's output or impact.

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