Yan Zhang, Binghamton University (IMAGE) Binghamton University Caption Yan Zhang, an associate professor of accounting at Binghamton University, suggests that strengthening parts of the 2002 Sarbanes-Oxley Act would improve corporate performance and shareholder value. Credit Jonathan Cohen Usage Restrictions None License Licensed content Disclaimer: AAAS and EurekAlert! are not responsible for the accuracy of news releases posted to EurekAlert! by contributing institutions or for the use of any information through the EurekAlert system.