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Darla Moore School of Business


Feng Yeo

Title: Associate Professor
Department: School of Accounting
Darla Moore School of Business
Phone: 803-777-2183
Office: Darla Moore School of Business, Room 415
Resources: Curriculum Vitae [PDF]
Feng Yeo headshot


Feng Yeo is an associate professor of accounting at the Darla Moore School of Business, University of South Carolina. He graduated with a Bachelor of Accountancy degree with first class honors and a Ph.D. in Accounting from Nanyang Technological University (NTU) in Singapore, completed under the Nanyang President’s Graduate Scholarship.

Yeo’s research examines the roles of risk and uncertainty disclosures in accounting, and explores ways to improve the flow of risk-related information in the capital markets. His work shows how risk or uncertainty disclosures, and their related regulations, can have tangible effects on managers' disclosure behaviors (Yeo 2021 CAR), managers' accounting choices (Tan and Yeo 2021 TAR), investors' risk perceptions, and investment decisions (He, Tan, Yeo, and Zhang 2019 CAR; Tan and Yeo 2023 AOS).

Yeo's teaching interests are in financial reporting, disclosure regulations, and accounting for risk management. He teaches courses on consolidated financial statements, hedge accounting, and International Financial Reporting Standards (IFRS).

Research Interests

  • Roles of risk and uncertainty disclosures in accounting
  • Effects of disclosure regulations on investors, managers, and auditors
  • Effects of qualitative disclosures beyond the traditional financial statements

Selected Publications

  • When Do Qualitative Risk Disclosures Backfire? The Effects of a Mismatch in Hedge Disclosure Formats on Investors’ Judgments with Yanan He, Hun-Tong Tan and Jixun Zhang. 2019. Contemporary Accounting Research 36 (4): 2093 - 2112
  • Is Framing More Effective Than Regulating Disclosures? The Effects of Risk Disclosure Frame and Regime on Managers’ Disclosure Choices. 2021. Contemporary Accounting Research 38 (4): 2851 – 2870.
  • What Happens When Managers Are Informed? Effects of Critical Audit Matter Awareness and Auditor Relationship on Managers’ Accounting Estimates with Hun-Tong Tan. 2022. The Accounting Review 97 (4): 399 – 416
  • You Have Been Forewarned! The Effects of Risk Management Disclosures and Disclosure Tone on Investors’ Judgments with Hun-Tong Tan. 2023. Accounting Organizations and Society 105.


  • Ph.D., Accounting, Nanyang Technological University, 2016
  • B.Acc. (first class honors), Nanyang Technological University, 2010

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