Journal
Yang, C., & Chu, V. (2026). Coproducing Nonprofit Reporting and Accountability with Beneficiaries: What is the Reality?.
Financial Accountability and Management. Early View, Retrieved from http://onlinelibrary.wiley.com/doi/10.1111/faam.70026
[Journal article]Authored by: Yang, M.Read Online:
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Yang, C., Perera, A., Wu, J., & Habib, A. (2025). Reporting in Times of Crisis: Rhetoric Strategies for Gaining Legitimacy and Accountability in Health Charities.
Financial Accountability and Management.
[Journal article]Authored by: Habib, A., Perera, R., Yang, M.Read Online:
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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.Read article at Massey Research Online:
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Xu, G., & Yang, C. (2025). “It Doesn’t Make Sense”: Professional Skepticism As Sensemaking.
Current Issues in Auditing. 19(1), 10-15
[Journal article]Authored by: Yang, M.Read article at Massey Research Online:
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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
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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.Read article at Massey Research Online:
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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.Read Online:
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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.Read Online:
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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.Read Online:
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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.Read Online:
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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
[Journal article]Authored by: Yang, M.Read Online:
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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.Read Online:
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Yang, C., Northcott, D., & Sinclair, R. (2017). The accountability information needs of key charity funders.
Public Money and Management. 37(3), 173-180
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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
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Report
Ghoorah, U., Gilchrist, D., Chu, V., Hancock, P., Nikidehaghani, M., Yang, C., . . . Zhang, Y. (2025).
Service Performance Reporting: Insights from domestic and international experience. Australian Accounting Standards Board.
[Commissioned Report]Authored by: Yang, M.Ghoorah, U., Gilchrist, D., Chu, V., Nikidehaghani, M., Yang, C., & Zhang, Y. (2025).
Service Performance Reporting for Private Secotr Not-for-Profits: An Updated Literature Review June.
[Commissioned Report]Authored by: Yang, M.Xu, G., & Yang, C.(2025).
Charity service performance reporting and auditing: Benefits, challenges and the way forward. Auckland, New Zealand: BDO New Zealand
[Technical Report]Authored by: Yang, M.Read Abstract:
Conference
Yang, C., & Xu, G.(2025, February). Service Performance Reporting and Auditing.
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[Conference]Authored by: Yang, M.Yang, C., & Cordery, C.
Charity performance reporting: Zooming into the work of New Zealand standard-setters and regulators. . Adelaide, Australia
[Conference Paper]Authored by: Yang, M.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.Read Abstract:
Yang, C., & Chu, V.(2026).
Coproducing Nonprofit Reporting and Accountability With Beneficiaries: What Is the Reality?. Paper presented at the meeting of Financial Accountability and Management
[Conference Paper]Authored by: Yang, M.Read Abstract:
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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.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, New Zealand
[Conference Paper]Authored by: Yang, M.Yang, C., & Northcott, D.
Regulatory efforts and the promotion of charity performance accountability practices. . Auckland University of Technology, Auckland, New Zealand
[Conference Paper]Authored by: Yang, M.Yang, C., & Northcott, D.
Regulatory efforts and the promotion of charity performance measurement and accountability practices. . IAE Nice, 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 University, Hong Kong
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Other
Yang, C., & Xu, G. (2025, November). Mandatory Performance Reporting and Auditing: Early insights from New Zealand Charities. In
AFAANZ Not-for-profit and public sector special interest group.
[Oral Presentation]Authored by: Yang, M.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. 