Jing-Wen Yang. Department of Accounting and Finance Office: VBT 436 California State University East Bay Phone:

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Jing-Wen Yang Department of Accounting and Finance Office: VBT 436 California State University East Bay Phone: 510-885-7178 Hayward, CA 94542 Email: jingwen.yang@csueastbay.edu EDUCATION Ph.D. Accounting/ Minor: Economics University of Maryland at College Park 2007 MBA Accounting National Taiwan University BS International Business National Taiwan University TEACHING EXPERIENCE California State University, East Bay Associate Professor of Accounting MS of Accountancy courses: Financial Reporting and IFRS II 2014 Winter present Governmental and Not-for-Profit Accounting 2014 Spring 2015 Spring Undergraduate courses: Intermediate Financial Accounting II 2007 present Intermediate Financial Accounting I 2011 present Accounting for Governmental and Not-for-Profit Entity 2009 present Intermediate Financial Accounting III 2013 Spring Advanced Financial Accounting 2007 2009 University of Maryland, College Park Instructor Principles of Accounting I 2002 2004 Southern Taiwan University of Technology Lecturer of Accounting Financial Statement Analysis 2000 Spring Advanced Financial Accounting 1999 2000 Cost Accounting 1999 Fall PUBLICATIONS Yang, J. and L. Wu. 2016. Cognitive Skills of Accounting Students: Does Language Background Matter? Academy of Business Research Journal, forthcoming. Yang, J. 2014. Has Capital Expenditure Decision Lost its Value Relevance Over Years? Journal of International Finance Studies 14(1): 141-150. Yang, J. 2013. Is Corporate Disclosure Behavior Really Sticky? Journal of Business & Economics Research 11(6): 259-267. Yang, J. 2013. Management Earnings Forecast and Earnings Management: Does Prior-Period Forecast Accuracy Play a Role? Journal of Business & Economics Research 11(3): 147-158. Yang, J. 2012. Dynamic Competition on Disclosure Timing and Credibility. Review of Business Research 12(5): 190-196.

Jing-Wen Yang (page 2) Zhang, M. and J. Yang. 2009. The Relationship between Fundamental Signals and Future Earnings. Review of Business Research 9(5): 128-135. Yang, J. and M. Zhang. 2009. Value Relevance of Accounting Information in High-Tech Industries. Journal of Global Business Development 2(1): 128-135. Tsai, Y., L. Huang, and J. Yang. 1999. CPA Firms in Taiwan: Structure, Conduct and Performance. Accounting Today 71(9): 29-39. Yang, J. 1999. Empirical Examination on CPA Firms Industry Using Structure-Conduct-Performance Model Considering the Effect of Audit Quality. Master s thesis. CONFERENCE PROCEEDINGS Yang, J. and L. Wu. 2015. Cognitive Skills of Accounting Students: Does Language Proficiency Matter? 2015 American Accounting Association (AAA) Annual Meeting Proceedings. Yang, J. 2009. Multiple Audiences and Corporate Disclosure. 2009 American Accounting Association (AAA) Western Region Meeting Proceedings. WORKING PAPERS Zhang, M. and J. Yang. 2013. Distinguishing Fraud from Error in Restatement Data Using Machine Learning Techniques. Working paper. Yang, J. 2004. The Value of Accounting Information: Relevance, Reliability and Their Separability. Working paper. RESEARCH WORK IN PREPARATION Accounting Choice: Facts and Why The Value Relevance of Research and Development Costs: Redefined Supplemental Instruction in Intermediate Financial Accounting CONFERENCE PRESENTATIONS/ PANEL DISCUSSION Mangold, N., T. O Connell, H. Lu, K. Shima, and J. Yang. 2016. Improving Retention Rates with Supplemental Instruction Course Redesign. 2016 AAA Western Region Meeting, Seattle, WA. Yang, J. and L. Wu. 2015. Cognitive Skills of Accounting Students: Does Language Proficiency Matter? 2015 AAA Annual Meeting, Chicago, IL. Zhang, M. and J. Yang. 2013. Distinguishing Fraud from Error in Restatement Data Using Machine Learning Techniques. 2013 AAA Annual Meeting, Anaheim, CA. Yang, J. and L. Wu. 2013. Cognitive Skills of Accounting Students: Does Language Proficiency Matter? 2013 AAA Western Region Meeting, San Francisco, CA. Yang, J. and L. Wu. 2012. Cognitive Skills of Accounting Students: Does Language Proficiency Matter? 2012 CSUEB Diversity Day Workshop, Hayward, CA. Yang, J. 2012. Management Earnings Forecast and Earnings Management: Does Prior-Period Forecast Accuracy Play a Role? 2012 AAA Western Region Meeting, Vancouver, WA.

Jing-Wen Yang (page 3) Yang, J. 2011. Dynamic Competition on Disclosure Timing and Credibility. 2011 AAA Western Region Meeting, Newport Beach, CA. Yang, J. 2010. Is Corporate Disclosure Behavior Really Sticky? 2010 AAA Annual Meeting, San Francisco, CA. Yang, J. 2010. Is Corporate Disclosure Behavior Really Sticky? 2010 AAA Western Region Meeting, Portland, OR. Yang, J. 2009. Multiple Audiences and Corporate Disclosure. 2009 AAA Western Region Meeting, San Diego, CA. DISCIPLINE-RELATED OR INTERDISCIPLINARY CONFERENCE OR WORKSHOP ATTENDED CSUEB CBE Teaching Online Workshop: Proctoring and Plagiarism, February 2016, Hayward CA AAA Annual Meeting Pre-Conference Workshop: Using a Framework to Teach Ethical Reasoning across the Accounting Curriculum, August 2015, Chicago, IL AAA Annual Meeting Pre-Conference Workshop: Using Case and other Interactive Methods to teach Government and Nonprofit Accounting, August 2015, Chicago, IL AAA Annual Meeting Pre-Conference Workshop: Real Options Analysis --- Valuation in the Real World, August 2015, Chicago, IL KPMG CFO Financial Forum Webcast: Combined and Carve-Out Financial Statements under IFRS, June 2015 CSU Course Redesign with Technology, Summer Institute, June 2015, Sacramento CA Quality Matters Applying the Quality Matters Rubric workshop, June 2015 GFOA Workshop: Types of Debt Instruments and Understanding Refunding, April 2015 KPMG CFO Financial Forum Webcast: Update on Private Company Accounting Matters, April 2015 AAA Annual Meeting, August 2014, Atlanta, GA AAA Annual Meeting Pre-Conference Workshop: Fair Value Accounting --- Where We Stand Today, August 2014, Atlanta, GA KPMG CFO Financial Forum and IFRS Institute Webcast: Implementing the Forthcoming Revenue Recognition Standard, February 2014 KPMG CFO Financial Forum Webcast: Private Company Developments, September 2013 AAA Annual Meeting, August 2013, Anaheim, CA AAA Annual Meeting Pre-Conference Workshop: Conducting Governmental and Nonprofit Accounting Research, August 2013, Anaheim, CA AAA Annual Meeting Pre-Conference Workshop: Strategies for Success in the Governmental Accounting Classroom, August 2013, Anaheim, CA KPMG CFO Financial Forum Webcast: FASB/IASB Revised Lease Accounting Exposure Drafts: Lessor Accounting, June 2013 KPMG CFO Financial Forum Webcast: FASB/IASB Revised Lease Accounting Exposure Drafts --- A Detailed Look: Lessee Accounting, June 2013 107 th Government Finance Officers Association Annual Conference, June 2013, San Francisco, CA GFOA Pre-Conference: The New Pension Accounting: What Policymakers Need to Know and How They Need to Respond, June 2013, San Francisco, CA GFOA Pre-Conference: Reinventing the Revenue Forecasting Process, May 2013, San Francisco, CA AAA Western Region Meeting, April 2013, San Francisco, CA CSUEB CBE Workshop for Online Teaching, March 2013, Hayward, CA KPMG IFRS Institute Webcast: IFRS Requirements for Accounting for Employee Benefits, December 2012

Jing-Wen Yang (page 4) AAA Western Region Meeting, April 2012, Newport Beach, CA California Society of Municipal Finance Officers Intermediate Governmental Accounting, December 2011, Cupertino, CA AAA Western Region Meeting, April 2011, Orange County, CA AAA Mid-year Meeting of the Teaching and Learning Section, February 2011 AAA Annual Meeting, August 2010, San Francisco, CA AAA Annual Meeting Pre-Conference Workshop: Research and Teaching Opportunity in the Governmental Accounting, August 2010, San Francisco, CA AAA Western Region Meeting, April 2010, Portland, OR AAA Mid-year Meeting of the Teaching and Learning Section, February 2010 AAA Western Region Meeting, April 2009, San Diego, CA Wiley Faculty Network: IFRS Adoption --- Challenges and Opportunities for US Companies, February 2009 AAA Mid-year Meeting of the Teaching and Learning Section, January 2009 CSUEB American English Pronunciation course, August 2008, Hayward, CA AAA Annual Meeting, August 2008, Anaheim, CA AAA Annual Meeting Pre-Conference Workshop: Share Your Classroom Experiences and Publish in Accounting Journals, August 2008, Anaheim, CA AAA Annual Meeting Pre-Conference Workshop: Incorporating IFRS in Intermediate Financial Accounting Course, August 2008, Anaheim, CA AAA Western Region Meeting, May 2008, San Francisco AAA New Faculty Consortium, January 2008, Leesburg, Virginia AAA Financial Accounting and Reporting Section Midyear Meeting, January 2008, Phoenix City, AL Wiley Faculty Network: FARS Online: What It Is and How to Use It In an Accounting Curriculum, November 2007 Wiley Faculty Network: Using Personal Response Systems to Increase Class Participation and Retention, November 2007 WORK EXPERIENCE Associate Professor, California State University, East Bay, 2014 present Assistant Professor, California State University, East Bay, 2007 2014 Instructor, University of Maryland, College Park, 2002-2004 Graduate Assistant, University of Maryland, College Park, Fall 2001 Spring 2006 Instructor, Southern Taiwan University of Technology, August 1999 July 2000 Teaching Assistant, National Taiwan University, October 1998 June 1999 Editor and Research Assistant, Get Educational Institute, May 1997 September 1998 Intern, Business Planning Department, Taiwan Fire and Marine Insurance Co. Ltd, July 1997 September 1997 PROFESSIONAL CERTIFICATION Passed 1996 Certified Public Accountant examination in Taiwan HONERS/AWARDS/GRANTS Course Redesign with Technology Grant, Adopting Faculty, Chancellor s Office, California State University, 2015-2016.

Jing-Wen Yang (page 5) CBE Faculty Support Grants, College of Business and Economics, California State University East Bay, 2008-2009. Faculty Support Grants, California State University East Bay, 2008-2009. Honor Assistantship, Department of Accounting, National Taiwan University, 1997-1999. PROFESSIONAL/ACADEMIC SERVICES California State University, East Bay University Level Member Instruction and Curriculum Committee (2014 2016) Member Affordable Learning Solutions Subcommittee (2014 to present) Member Faculty Diversity and Equity Committee (2010 to 2014) Member Alcohol, Tobacco, and other Drug Advisory Council (2007 to 2008) College Level Member Curriculum Committee (2013 to 2015) Department Level Member Faculty Search Committee (2013 to 2015, 2016 to 2017) Coordinator BSBA Program Accounting Concentration Semester Conversion (Winter 2016) Member MSA Program Semester Conversion Task Force (Summer 2015 to present) Chair Curriculum Committee (2013 to 2014) Member Accounting Scholarships Committee (2009 to 2015) Chair Intermediate Financial Accounting Committee (2008 to present) Member Master of Science in Accountancy Program Planning Committee (Summer 2008) External Services Ad-hoc reviewer of Asian Review of Accounting Ad-hoc reviewer of Advances in Accounting PROFESSIONAL MEMBERSHIP American Accounting Association Government Finance Officers Association