Yi Jing Wu

Yi Jing Wu is the KPMG Accounting Professor at the Rawls College of Business, Texas Tech University. She previously directed academic research at KPMG’s Global Solutions Group and was a faculty member at Case Western Reserve University. A CPA (inactive), she worked at Ernst & Young as an external auditor in Houston.

Education

• PhD, Business Administration – University of South Carolina
• MS, Accounting – Trinity University
• BS, Accounting and Finance – Trinity University

Research Interests

Dr. Wu’s research centers on the judgment and decision-making processes of auditors, managers, and investors. Her work delves into:

• Auditing of fair value measurements
• Audit firm “tone at the top” and its influence on audit quality
• Remote auditing and the adoption of advanced audit technologies
• Integration of specialist input within audit teams
• Internal control effectiveness and its communication to stakeholders

Her studies have been published in leading accounting journals such as The Accounting Review, Contemporary Accounting Research, Journal of Accounting and Public Policy, Auditing: A Journal of Practice & Theory, and others. Regulators, including the PCAOB, have cited her findings when contemplating updates to auditing standards.

Professional Service & Awards

• Editorial Board Member, Auditing: A Journal of Practice & Theory
• Member, American Accounting Association Auditing Section’s Auditing Standards Committee (2013–2016)
• Contributed to multiple comment letters addressing PCAOB and IAASB standard-setting initiatives

Grants & Collaborations

While specific grants are not enumerated, Dr. Wu’s extensive collaboration with KPMG’s Global Solutions Group and her advisory contributions to regulatory bodies underscore ongoing partnerships that bridge academic research and professional practice.

Laboratories & Teams

Dr. Wu’s affiliation with the Rawls College of Business places her within a vibrant research community. Although no named lab is specified, her work leverages cross-functional audit teams and often involves coordination with valuation specialists and information-systems experts.