
Audit Research by Doctoral Student Published in Global Business Journal

Xing Yin, ’23, Hopes to Motivate and Mentor Science and Business Students
Xing Yin, of Oxford, Miss., is pursuing her Doctor of Business Administration (DBA) at Gardner-Webb University while also working on a doctorate in computer science at another institution. Recently, she was notified that a research article she completed for a class assignment at Gardner-Webb was published in the “Global Journal of Management and Business Research.”
Some of the information from her article, “Audit Evidence Concept, Classification and Collection Techniques in China and the U.S.,” will be used in her dissertation on audit issues. “The DBA program at Gardner-Webb has a good reputation and is challenging,” Yin described. “My area is accounting, but I also have to learn other business major courses, such as economics, international business, finance, statistics, marketing, management, etc. With this compact schedule, I will have knowledge of business in different perspectives, which will be beneficial for my further research. The professors at GWU care about students. They want to help students build their career, not just offer academic support. I feel that I am growing and learning at GWU.”
Yin developed her interest in computer science over several years. She received her undergraduate and master’s degrees in accountancy at the University of Mississippi (Oxford) from 2006 to 2011. Yin also studied management at London School of Economics and Political Science.

Her first job was at Deloitte, an accounting firm that offers consulting, risk and financial advice, and audit and assurance services. She and her co-workers could foresee how Artificial Intelligence (AI) and complex data analysis would bring dramatic changes to the industry in the future. While she learned valuable techniques from her co-workers, she decided to pursue her DBA along with the doctorate in computer science, because in the future, she hopes to motivate and mentor young science and business students into leaders. She also knew that having a DBA would increase her opportunities in academics and business.
She appreciates the cohort structure of Gardner-Webb’s online program. “We do team work and learn from each other,” observed Yin, who will graduate from GWU in 2023. “The first two years of study have more compact courses in different fields of business. However, from the first semester, we start to think about our doctoral dissertations. All the courses we learn are useful and will be beneficial to our doctoral dissertations in the third year.”