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Phone: +1 706-667-4540
Office: Allgood Hall E146
Email: hsyang at augusta.edu
Research Interests
Banking, disclosures, debt contracting, capital market, fintech, large language model, textual analysis
Education
Ph.D. in Accounting, Sauder School of Business, University of British Columbia, 2022
M.S. in Statistics, Fox School of Business, Temple University, 2013
M.S. in Accounting, National Chengchi University, 2009
B.A. in Public Finance, National Chengchi University, 2007
Published Papers
How Does Loan Loss Accounting Influence Bank Lending? Evidence from the Current Expected Credit Loss (CECL) Model (single-authored). The Accounting Review 1 January 2025; 100 (1): 465–490. https://doi.org/10.2308/TAR-2022-0511
Nonparametric distributed learning architecture for big data: Algorithm and Applications IEEE Transactions on Big Data 5.2 (2018): 166-179 (with Scott Bruce, Zeda Li, and Subhadeep Mukhopadhyay), https://ieeexplore.ieee.org/document/8303780
Teaching areas
Intermediate Accounting
Financial Statement Analysis and Valuation
Introduction to Financial Accounting
Introduction to Managerial Accounting
Professional experiences
Management consultant, Resource Global Professionals, 2011 - 2013
Senior Auditor specialized in banks, PwC, 2010 - 2011
Auditor specialized in manufacturers, Deloitte, 2009 - 2010
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