School of Government Audit, Nanjing Audit University
Highest Degree: Ph.D. in Management of Tohoku University (Japan)
Post Title: Professor
Field of Research: Internal Control, Audit Theories and Practices
Teaching Curriculum: Internal control, CPA Audit, Audit and Assurance
Office: Minxing 407 East
Email: pangyanhong@nau.edu.cn
Mailing Address: #86, West Yushan Road, Pukou District, Nanjing
Post Code: 211815
Educational Background
09/1993-06/1997, Hebei University of Economics and Business, Accounting, Bachelor of Economics
03/1999-06/2002, Tianjin University of Finance and Economics, Accounting, Master of Management
04/2005-03/2008, Tohoku University (Japan), Major of Economics and Management, Ph.D. in Management
Work Experience
06/1997-06/2008, Hebei University of Economics and Business, Assistant Professor
07/2008-06/2013, Zhejiang A&F University, Assistant Professor and Professor
07/2013-prsent, Nanjing Audit University, Professor
01/2014-12/2014, National Audit Office of the People’s Republic of China
Research Projects
1. Optimization of Internal Control Information Disclosure of Enterprises under Information Technology Environment, National Social Science Foundation, 2011-2018, Director
2. Connotative Development Path of Postgraduate Education for Professional Degree, Teaching reform Project of postgraduate education in Jiangsu Province, 2018-2019, Director
3. Audit and Assurance, Jiangsu Provincial Excellent English Teaching Courses for Foreign Students, 2016-2020, Director
4. Gray Rhinoceros risk and Collaborative Audit Governance of Recessive Debt of Local Governments, National Social Science Foundation, 2018-2020, Key Participant
5. Current Situations of Higher Education in Japan, Higher Education Research Institute of Nanjing Audit University, 2016-2017, Director
6. Innovation of Auditing Techniques and Organization Modes, Key Research Project of National Audit Office of the People’s Republic of China, 2016-2017, Key Participant
7. Empirical Study on the Promotion of Local Government Governance Capacity by State Audit: Based on the sample data of Jiangsu County and city, Jiangsu Province Philosophy and Social Sciences Research Project, 2015-2018, Key Participant
8. Cluster Governance of Modern Service Industry: Mode, Mechanism and Performance, Humanities and Social Science Research Project of Ministry of Education, 2011-2013, Key Participant
9. Development of Bilingual Accounting Curriculum System Based on Code Switching, Educational Reform Project of Zhejiang Forestry University, 2011-2013, Key Participant
10. Internal Control Study under Information Technology Environment, Scientific Research Foundation for the Returned Overseas of Ministry of Education, 2010-2012, Director
11. Financial Accounting Guidance for Forestry Enterprises and Accounting System and Pattern for Nurseries of State-owned Forest Farms (Section of the Accounting System for Nurseries of State-owned Forest Farms), National Forestry Administration, 2010-2012, Key Participant
12. Optimization of Internal Control Information Disclosure of Enterprises in Zhejiang Province, 2010-2013, Qianjiang Talent Plan Project, Director
13. Construction of Key Major of Accounting, Project for the Construction of Key Major of Undergraduate of Zhejiang Province, 2009-2012, Key Participant
14. IT Internal Control Study, Project of Accounting Research Institution of Zhejiang A&F University, 2009-2011, Director
15. Excellent Course of Auditing, Educational Reform Project of Zhejiang Forestry University, 2009-2011, Key Participant
16. Corporate Citizenship, Credit Governance and Their Assessment System: from the Perspective of Corporate Social Responsibility, National Natural Science Fund 2008-2010, Key Participant
17. Study of “Anti-dumping” Accounting System Based on Strategic Management, Philosophy and Social Sciences Research Project of Hebei Province, 2008-2010, Key Participant
18. 2008-2011, Study of IT Internal Control, Talent Startup Project of Zhejiang Forestry University, Director
19. Reference of Japanese IT internal control to Hebei Province, Federation of Social Sciences of Hebei Province, 2008-2009, Director
20. Empirical Study of the Relationship between Internal Control and Audit Risks, Japanese Keigoukai Memorial Foundation Project in Heisei 19, 2007-2008, Director
Published Works
1. Optimization of Internal Control Information Disclosure of Enterprises under Information Technology Environment, Beijing: China Times Economic Publishing House, 2018, 1/1
2. Internal Control of Enterprise: Theoretical Evolution and Empirical Evidence, Beijing: Economic Science Press, 2011, 1/1
3. Pang, Yanhong. Internal Control and Audit Risk: An Empirical Study on the Effect of Japanese Revised Auditing Standards, Dissertation of Tohoku University, 2008, 1/1
Published Papers
1. Full-English Teaching Study of Audit and Assurance Service, International Journal of Business and Management, 2019, 14(12), 1/1
2. Innovation in Auditing Organization Mode under PPP Model, Communication of Finance and Accounting, 2017(25), 1/2
3. Exploration of Government Audit Organization Mode under the Objectives of Full Coverage of Audit, Audit Monthly, 2017 (6), 1/2
4. Path Analysis and Audit Recommendations of Box Office Frauds: from the audit topic Perspective, China Finance and Accounting Monthly, 2017, 2(1), 1/2
5. Analysis of Ways for Box Office Fraud and Audit Recommendation, Finance and Accounting Monthly, 2016(29), 1/2
6. Enlightenment of American GAO's Follow-up Audit Practice to China, 2016 (2), 2/2
7. Comparative Study on the Effects of Internal Control Reporting in Japan and China, Study of Annual Report of Economics (Japan), 2015, 75(1-2), 2/3
8. English Teaching Reform and Practice of Audit and Assurance Curriculum, Proceedings of 2016 Annual Meeting of Chinese Education Committee for Accounting Major and the Ninth Forum Meeting of Accounting School’s President, August 2016, Nanjing, 2016, 1/1
9. Brief Exploration of the Internal Audit of Commercial Banks, Communication of Finance and Accounting, 2014(8), 2/2
10. Influence of Internal Control Information Disclosure on Audit Fees: Evidence from A-share Companies Listed in Shanghai Stock Exchange, Proceedings of Governance and Audit Sessions of the 12th Northeast Asia Management and Economics Joint Conference, Nanjing, 2014, 1/2
11. Auditor as A Dictator: Application of Impossibility Theorem to Auditing, Proceedings of the 26th Asian-Pacific Conference on International Accounting Issues, Taibei, 2014, 2/2
12. Game Analysis of Internal Control and Risk Management, International Journal of Business and Management, 2013, 8(17), 1/2
13. Coping Behaviors and Abnormal Accruals of Internal Control Act: Empirical Study Based on Japanese Data, Journal of Northeast Normal University (Philosophy and Social Science Edition), 2012(2), 2/2
14. Comparison of Regulations on Internal Control Over Financial Reporting between Japan and America and Corresponding Enlightenment, Finance & Accounting (Comprehensive Edition), 2009(7), 1/2
15. Assessment and Auditing of IT Internal Control in Japan, Friends of Accounting, 2009(4), 1/2
16. Chinese Internal Control Research: Review and Prospect, Proceedings of 2011 International Symposium: Accounting Information System and Corporate Governance, 2011,1/2
17. Multidimensional Thinking of Accounting Bilingual Education in Chinese Institutions of Higher Learnings, The Second International Workshops on Education Technology and Computer Science, 2010(3),1/2 (EI Retrieval)
18. An Empirical Study of the Relationship between Internal Control and Audit Risk, Study of Annual Report of Economics (Japan), 2009, 69(4), 1/1
19. Internal Control and Audit Risk: An Empirical Study on the Effect of Japanese Revised Auditing Standards, Study of Annual Report of Economics(Japan), 2009, 70(1), 1/1
20. Convergence on the Council Opinions of 2007 in Japan, International Journal of Business and Management, 2009:4(8), 1/1
21. Comparison of US-SOX and J-SOX on the Requirements of Assessment and Auditing concerning Internal Control over Financial Reporting, 2009 International Workshop on Intelligent Systems and Applications, Wuhan, China, 2009, 1/2 （EI Retrieval)
22. Integration of Internal Control and Risk Management, The Second IEEE International Conference on Business Intelligence and Financial Engineering, Beijing, China, 2009, 1/2 (EI Retrieval)
23. Conceptual Relationship between Internal Control and Audit Risk, Advances in Management of Technology, Taiyuan, China, 2008, 1/3(ISSHP Retrieval)
24. Risk Based Auditing Standards and the Effect on Internal Control of Listed Companies in Japan, Proceedings of 20th Asian-Pacific Conference on International Accounting Issues, Paris, France, 2008, 2/2
25. The Relationship between Ownership Structure and Performance in the Transitional Period of China, Advances in Management of Technology, Taiyuan, China, 2008, 2/2 (ISSHP Retrieval)
26. Panel Data Analysis of Internal Control: An Effect of Japanese Revised Auditing Standards of 1991, Proceedings of 6th International Symposium on Empirical Accounting Research, Xiamen, China, 2007, 2/2
27. An Empirical Study of the Relationship between Internal Control and Audit Risk, Proceedings of 19th Asian-Pacific Conference on International Accounting Issues, Kuala Lumpur, Malaysia, 2007, 1/1
28. Historical Development of Accounting Standards for Business Combinations in the U.S. GAAP, Proceedings of International Student Forum: Economic Development, Governance, and Regional Cooperation in East Asia, Sendai, Japan, 2006, 1/1
29. Why Did the U.S. Eliminate the Pooling of Interests Method? Proceedings of International Graduate Students Conference: Tohoku & Kyoto University, Kyoto, Japan, 2005, 1/1
Rewards for Teaching and Scientific Research
1. Excellent Master Thesis Supervisor, 2018 and 2019
2. Excellent Instructor of the first Foster Cup National Audit Elite Challenge Contest for college students, 2018
3. Research Award of Japanese Keigoukai Memorial Foundation Project in Heisei 20, 2008
4. National Scholarship for Studying abroad (provided by Japanese Government), 2004-2008
5. First Prize of Hebei University of Economics and Business for Young Teachers Skill Contest, 2003
