Every person has their price? Political corruption and CEO compensation
Published by
The British Accounting Review
Yu Chen, Ph.D., CPA
Associate Professor of Accounting
Shanghai, CN.About
Highly accomplished Associate Professor of Accounting at Shanghai Jiao Tong University, holding a Ph.D. and CPA certification, specializing in corporate governance, financial reporting quality, and earnings management. Dr. Chen leverages extensive empirical research published in leading journals to advance understanding of complex accounting and finance phenomena. Dedicated to contributing rigorous academic insights and practical expertise to the field.
Work
Shanghai Jiao Tong University, Antai College of Economics and Management
|Associate Professor of Accounting
Shanghai, Shanghai, China
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Summary
As an Associate Professor of Accounting at Shanghai Jiao Tong University, Dr. Chen conducts impactful empirical research, educates future accounting professionals, and contributes to the academic community through extensive publications and presentations.
Highlights
Authored and co-authored over 11 peer-reviewed journal papers in leading publications such as Accounting & Finance, Journal of Corporate Finance, and The Accounting Review, contributing significant empirical evidence on corporate governance and financial reporting.
Presented over 19 research papers at prestigious international and regional academic conferences, including multiple AAA Annual Meetings and FMA Annual Meetings, fostering scholarly discourse and collaboration.
Conducted in-depth empirical analyses on critical accounting topics, including the impact of CEO affiliations on financial reporting quality, short selling and information quality, and board gender diversity on internal control weaknesses.
Investigated complex relationships between corporate governance mechanisms, executive compensation clawbacks, firm location, managerial ownership, and earnings quality, providing valuable insights for both academia and industry.
Translated and authored key academic texts, including a Chinese version of 'Corporate Governance Post-Sarbanes-Oxley' and a chapter on inventory accounting, enhancing educational resources and professional understanding.
Maintained active membership and engagement with prominent professional organizations, including the American Accounting Association (AAA) and the Institute of Management Accountants (IMA), demonstrating commitment to the accounting profession.
Education
The University of Memphis
Memphis, Tennessee, United States of America
Ph.D.
Accounting
Shanghai Jiaotong University
Shanghai, Shanghai, China
M.S.
Accounting
Tongji University
Shanghai, Shanghai, China
B.S.
Land Management and Administration
Publications
CEOs’ Pre‐Career Exposure to Religion and Corporate Tax Avoidance
Published by
Journal of Management Studies
CEO religious university affiliation and financial reporting quality
Published by
Accounting & Finance
Summary
Explored the impact of CEO religious university affiliations on the quality of financial reporting practices, published in a leading accounting journal.
Short Selling and Information Quality: Evidence from Natural Experiments in an Emerging Market
Published by
Emerging Markets Finance and Trade
Summary
Investigated the relationship between short selling activities and information quality within emerging market contexts using natural experiments.
So far away from me: Firm location and the managerial ownership effect on firm value
Published by
Journal of Corporate Finance
Summary
Analyzed how firm geographical location moderates the impact of managerial ownership on overall firm value.
Clawback Provision Adoption, Corporate Governance, and Investment Decisions
Published by
Journal of Business Finance & Accounting
Summary
Investigated the effects of clawback provision adoption on corporate governance practices and subsequent investment decisions.
Business Strategy and Auditor Reporting
Published by
Auditing: A Journal of Practice & Theory
Summary
Examined the interplay between a firm's business strategy and the characteristics of its auditor reporting.
Board Gender Diversity and Internal Control Weaknesses
Published by
Advances in Accounting
Summary
Analyzed the relationship between gender diversity on corporate boards and the prevalence of internal control weaknesses.
Business Strategy and Auditor Reporting
Published by
AAA 2015 Annual Meeting
Summary
Presented research on the interplay between business strategy and auditor reporting at the AAA Annual Meeting in Chicago, IL.
Economic Consequences of Financial Statement Fraud Incidents and the Role of Short-Sellers and Auditors in Detecting Them
Published by
2015 Forensic Accounting Research Conference
Summary
Presented findings on the economic consequences of financial statement fraud and the roles of short-sellers and auditors in detection at the Forensic Accounting Research Conference in Denver, CO.
Audit Fees and Social Capital
Published by
The Accounting Review
Summary
Explored the influence of social capital on the determination of audit fees.
Does Pedigree Matter? Earnings Quality of U.S. Listed Domestic Firms via Reverse Mergers
Published by
Journal of Accounting and Public Policy
Summary
Examined the impact of firm pedigree on the earnings quality of U.S. listed domestic firms that underwent reverse mergers.
Relationships among Corporate Governance Mechanisms: Evidence Based on Executive Compensation Clawback Provisions
Published by
International Journal of Corporate Governance
Summary
Investigated the interconnections between various corporate governance mechanisms, particularly focusing on executive compensation clawback provisions.
Audit Fees and Social Capital
Published by
2013 FMA Annual Meeting
Summary
Presented research on the relationship between audit fees and social capital at the FMA Annual Meeting in Chicago, IL.
Audit Fees and Social Capital
Published by
AAA 2013 Annual Meeting
Summary
Presented research on the relationship between audit fees and social capital at the AAA Annual Meeting in Anaheim, CA.
The Association between Religious College or University Affiliation of Audit Committee Members and Financial Reporting Risk
Published by
AAA 2013 Southeast Region Meeting
Summary
Presented research on the association between audit committee members' religious affiliations and financial reporting risk at the AAA Southeast Region Meeting in Nashville, TN.
Clawback Policy Adoption, Corporate Risk Taking, and Investment Efficiency
Published by
AAA 2013 Southeast Region Meeting
Summary
Presented research on clawback policy adoption, corporate risk-taking, and investment efficiency at the AAA Southeast Region Meeting in Nashville, TN.
The Relationship between Audit Committee Member Religious University Affiliations and Earnings Management
Published by
AAA 2013 Southeast Region Meeting
Summary
Presented findings on the link between audit committee members' religious university affiliations and earnings management at the AAA Southeast Region Meeting in Nashville, TN.
Earnings Quality of U.S. Reverse Merger Firms
Published by
AAA 2013 Southeast Region Meeting
Summary
Presented research on the earnings quality of U.S. reverse merger firms at the AAA Southeast Region Meeting in Nashville, TN.
Clawback Policy Adoption, Corporate Risk Taking, and Investment Efficiency
Published by
AAA 2013 Public Interest Section and Doctoral/New Faculty Consortium
Summary
Presented research on clawback policy adoption, corporate risk-taking, and investment efficiency at a joint consortium in New Orleans, LA.
Are Audit Fees Higher for Reverse Merger Firms? Empirical Evidence from US Capital Markets
Published by
AAA 2013 Auditing Section Midyear Conference and Doctoral Consortium
Summary
Presented empirical evidence on audit fees for reverse merger firms in US capital markets at the AAA Auditing Section Midyear Conference in New Orleans, LA.
The Relationship between Audit Committee Member Religious University Affiliations and Earnings Management
Published by
AAA 2013 Auditing Section Midyear Conference and Doctoral Consortium
Summary
Presented research on the relationship between audit committee members' religious university affiliations and earnings management at the AAA Auditing Section Midyear Conference in New Orleans, LA.
Ownership Structure, Financial Reporting Fraud and Audit Quality: Chinese Evidence
Published by
International Journal of Accounting, Auditing and Performance Evaluation
Summary
Provided evidence from China on the relationships between ownership structure, financial reporting fraud, and audit quality.
How Cash Holdings and Payouts Affect Firms' Value through Governance
Published by
Southern Finance Association 2012 Annual Meeting
Summary
Presented research on how cash holdings and payout policies influence firm value through governance mechanisms at the Southern Finance Association Annual Meeting in Charleston, SC.
Payout Policy and Asymmetric Information: An Empirical Examination under Governance Framework
Published by
Southern Finance Association 2012 Annual Meeting
Summary
Presented an empirical examination of payout policy and asymmetric information within a governance framework at the Southern Finance Association Annual Meeting in Charleston, SC.
How Cash Holdings and Payouts Affect Firms' Value Through Governance
Published by
2012 FMA Annual Meeting
Summary
Presented research on how cash holdings and payout policies influence firm value through governance mechanisms at the FMA Annual Meeting in Atlanta, GA.
Business Sustainability and Earnings Management
Published by
AAA 2012 Annual Meeting
Summary
Presented research on the intersection of business sustainability and earnings management practices at the AAA Annual Meeting in Washington, DC.
Earnings Management Behavior under Different Types of Accounting Standards
Published by
AAA 2012 Southwest Regional/FBD Meeting
Summary
Presented research on earnings management behavior under varying accounting standards at the AAA Southwest Regional/FBD Meeting in New Orleans, LA.
The Role of Corporate Governance in Convergence with IFRS: Evidence from China
Published by
International Journal of Accounting and Information Management
Summary
Investigated the role of corporate governance in facilitating the convergence with IFRS, drawing evidence from China.
An Examination of the Association Between Earnings Management and Type of Accounting Standards
Published by
3rd Annual Conference of the World Accounting Frontiers Series
Summary
Presented an examination of the association between earnings management and different types of accounting standards at the World Accounting Frontiers Series conference in Macau.
An Investigation of the Relationship among Types of Financial Reporting Fraud, Ownership Structure and Audit Effectiveness: Evidence from China
Published by
China Accounting and Finance Review International Symposium 2010
Summary
Presented an investigation into the relationship between financial reporting fraud, ownership structure, and audit effectiveness in China at the China Accounting and Finance Review International Symposium in Shanghai.
The Determinants of Cross-Country Financial Statement Fraud
Published by
AAA 2009 Annual Meeting
Summary
Presented research on the determinants of financial statement fraud across different countries at the AAA Annual Meeting in New York City, NY.
Corporate governance in reform
Published by
Directors & Boards
Summary
Published an article discussing reforms in corporate governance.
Corporate Governance Post-Sarbanes-Oxley: regulations, requirements, and integrated process (Chinese version)
Published by
China Renmin University Press
Summary
Translated and contextualized corporate governance regulations and processes post-Sarbanes-Oxley for a Chinese audience, published by China Renmin University Press.
Financial Accounting (New Edition), Chapter 4: Accounting for Inventories
Published by
Shanghai People's Publishing House
Summary
Authored a chapter on accounting for inventories in the 'Financial Accounting (New Edition)' textbook.
The development and implications of International Auditing Standards
Published by
Audit and Economics Research
Summary
Published an article on the evolution and implications of International Auditing Standards.
Mastering Investment (Financial Times Series) (Chinese version)
Published by
Hong Kong Science and Culture Publishing House
Summary
Translated a Financial Times Series book on mastering investment into Chinese, published by Hong Kong Science and Culture Publishing House.
International comparison of recognition and measurement of inventory
Published by
Finance and Accounting Correspondence
Summary
Published an article comparing international practices in the recognition and measurement of inventory.
International comparison and analysis of accounting for inventory
Published by
Anhui Finance and Accounting
Summary
Published an article providing an international comparative analysis of inventory accounting practices.
Comparison of transitions from cost method to equity method for long-term equity investments
Published by
Sichuan Accounting
Summary
Published an article comparing methods of transitioning from cost to equity for long-term equity investments.
The computation of time value of money for intra-periods
Published by
Financial Accounting Monthly
Summary
Published an article on calculating the time value of money for intra-periods.
Languages
English
Chinese
Certificates
Chinese Certified Public Accountant (CPA)
Issued By
Institute of Chinese Certified Public Accountants
Chinese Land Valuer
Issued By
Relevant Chinese Authority
Skills
Accounting & Auditing
Financial Accounting, Corporate Accounting, Audit Quality, Financial Reporting, Earnings Management, International Accounting Standards, Inventory Accounting, Certified Public Accountant (CPA).
Corporate Finance & Governance
Corporate Governance, Firm Valuation, Investment Decisions, Payout Policy, Managerial Ownership, Board Diversity, Internal Controls, Risk Management, Short Selling.
Research & Data Analysis
Empirical Research, Quantitative Analysis, Statistical Modeling, Academic Publishing, Literature Review, Research Methodology, Financial Data Analysis.
Regulatory Compliance
Sarbanes-Oxley, Accounting Standards, Land Valuation.
Professional Affiliations
American Accounting Association (AAA), Institute of Management Accountants (IMA), Institute of Chinese Certified Public Accountants, Chinese Accounting Professors' Association of North America (CAPANA).