CHARLES J. P. CHEN
Professor of Accounting Since Aug. 2008
Department of Accountancy
Department Head Nov. 2005 - Aug. 2008
Acting Department Head Aug. 2004 -Nov. 2005
Associate Department Head July, 2002 - Aug. 2004
Associate Professor Jan. 2001 - Aug. 2008
Assistant Professor Sept. 1995 - Dec. 2000
Doctor of Philosophy, Business Administration 1995
Major in Accounting with minor in Finance
Master of Business Administration 1992
Master of Hospitality Management 1990
President of Hong Kong Academic Accounting Association 2006 -08
Industrial Securities (Stock Exchange Code: 601377) 2011 ---
BOC International (China) Limited 2009 ---
Huafa Industrial Ltd. (Stock Exchange Code: 600325) 2007 ---
DragonNet Technology Ltd. (Stock Exchange Code: 300245) 2009 ---
TEACHING EXECUTIVES IN MANDERIN
Financial Statement Analysis (EMBA, MBA)
Accounting, Auditing and Corporate Governance (EMBA)
Management Accounting (EDP)
Corporate Governance (39 contact hours, class size 50, part-time MBA students)
Harbin Institute of Technology Shen Zhen (2004, 2005)
Research Methods in Accounting (39 contact hours, class size 45, part-time
Master of International Accounting students)
Shanghai National Accounting Institute (since 2002)
Corporate Governance (18 contact hours, over 120 senior executives)
Financial Statement Analysis (18 contact hours, over 100 senior executives)
TEACHING EXECUTIVES IN ENGLISH
Financial Statement Analysis (EMBA, MBA)
Auditing and Corporate Governance in
FB5960 (MBA Corporate Governance, 45 part-time executive students)
Management Accounting Module 10 (Interactive MBA)
AC5140 (Accounting Theory and Regulations, class size 50, part-time students)
AC9111 (Accounting for Decision Making, 40 part-time executive students)
Supervision of DBA and MBA thesis
Supervision of Ph D and M Phil Students
AC8901 (Ph D Seminar in Auditing Research)
FB8960 (Asia-Pacific Research Workshop)
AC5780 (Research Methods in Accounting)
AC8900 (Ph D Seminar in Financial Accounting Issues)
AC3202 (Intermediate Accounting I)
AC4301 (Intermediate Accounting II)
FB2101 (Management Accounting I)
AC4321 (Management Accounting II)
Hospitality Financial Accounting
Hospitality Management Accounting
OTHER TEACHING EXPERIENCE
External Ph D Committee Member sine 2002:
Management Accounting II (CGA)
A 24 Contact-hour Ph D Course in Auditing Research at the Following Universities:
Shanghai University of Finance and Economics
“Delegation and Sensitivity of CEO Turnover to Firm Performance within Corporate Groups: Evidence from China”, Journal of Accounting and Public Policy, Forthcoming, Coauthored with Zengquan Li, Xijia Su and Yiwei Yao.
“Rent-seeking Incentives, Corporate Political Connections, and the Control Structure of Private Firms: Evidence from China”, Corporate Finance, April 2011, Co-authored with Zengquan Li, Xijia Su and Zeng Sun.
Politically Connected Firms, Corruption, and Analyst Forecast Attributes around
the World", Journal of International
Business Studies, Dec. 2010, co-authored with
“Auditor Changes Following a Big 4 Merger with a Local Chinese Firm”, Auditing, A Journal of Practice and Theory, May 2010, co-authored with Xijia Su and Xi Wu.
“Managerial shareholding ad compensation structure, investment opportunities and non-audit service purchases”, Asia-Pacific Journal of Accounting and Economics, 2009, Issue 16, co-authored with Jun Du, Gopal Krishnan and Xijia Su.
“Forced Audit Firm Change, Continued Partner-Client Relationship, and Financial Reporting Quality”, Auditing, A Journal of Practice & Theory, 2009, Vol. 28, No. 2, co-authored with Xijia Su and Xi Wu.
“Market Competitiveness and Big 5 Pricing: Evidence from China’s Binary Market”, The International Journal of Accounting, 2007, Vol. 42 No. 1, co-authored with Xijia Su and Xi Wu.
“Abnormal audit fees and the improvement of unfavorable
“Incentives for and consequences of Initial Voluntary Asset Write Downs in an Emerging Economy”, Journal of International Accounting Research, 2004, Vol. 3. Issue 1, co-authored with Shimin Chen and Xijia Su, Yuetang Wang.
“Discretionary Accounting Accruals, Managers’ Incentives and Audit Fees”, Contemporary Accounting Research, Vol. 20, No. 3, 2003, co-authored with Ferdinand A. Gul and Judy Tsui.
“Employee Downsizing Strategies: Market Reaction and Post Announcement Financial Performance”, Journal of Business Finance and Accounting, 2002, Vol. 29. Issue 5-6, co-authored with Peter Chalos.
“How is Audit Quality Perceived
by Big 5 and local auditors in
“Is Accounting Information Value-relevant in the Emerging Chinese Stock Market?”, Journal of International Accounting, Auditing and taxation, Vol. 10, 2001, co-authored with Shimin Chen and Xijia Su.
“Profitability Regulation, Earnings Management and Modified Audit Opinions: Evidence form China”, Auditing, A Journal of Practice and Theory, Vol. 20 Issue 2, 2001, co-authored with Shimin Chen and Xijia Su.
“Discussion of the effect of earnings management, inside information and voluntary disclosure choice on the accuracy of management forecasts”, Asia-Pacific Journal of Accounting and Economics, Vol 17, Issue 1, 2000.
“Association between Independent Non-executive
Directors, Family Control and Financial Disclosures in
"An Emerging Market's Reaction to Initial Qualified
Audit Opinions: Evidence from the
"A comparison of Reported Earnings under Chinese GAAP versus IAS: Evidence from the Shanghai Stock Exchange", Accounting Horizons, Vol. 13 Issue 2, June 1999, co-authored with Ferdinand A. Gul and Xijia Su.
“An investigation of the Relationship between International Activities and Capital Structure”, Vol. 28, No. 3, Third Quarter 1997, Journal of International Business Studies, co-authored with C. S. Agnes Cheng, Jia He, and Jawon Kim.
“Firm Valuation of Advertising Expense: A Comparison of Empirical Models”, Vol. 23. No. 10, 1997, Managerial Finance, co-authored with C. S. Agnes Cheng.
“Convergence of Accounting Standards and Foreign Direct Investment”, Co-authored with Yuan Ding and Bin Xu.
“Effects of Auditing on Inter-Investor Information Convergence” Co-authored with Bin Srinidhi and Xijia Su.
“Privatization of State Owned Enterprises and Earnings Management”, co-authored with Jun Du and Xijia Su.
Award Winning Conference Papers
June 20-23, 1999 34th Annual Conference of Western Finance Association, Western Finance Association, Santa Monica, California "Japan’s Corporate Returns on Value and Cost: A Comprehensive Look" co-authored with Xueping Wu, City University of Hong Kong and Piet Sercu, Catholic University of Leuven. This paper won a cash award of US$ 2,000 for being the Best Paper in Corporate Finance.
1997, 9th Annual Conference of
Accountants, “Managerial Ownership, Voting Control and Magnitude of Discretionary
Accruals: An Empirical Study”, co-authored with C. S. Agnes Cheng, Jianchao Liu. This
paper won a cash award of HK$ 1,500 for being one of the top six papers out of over 90 papers submitted to the conference.
1997, 9th Annual Conference of
Accountants, “Some Evidence of the Association between Discretionary Accruals and
Audit Prices”, co-authored with Ferdinand A. Gul, Judy Tsui. This paper won a cash
award of HK$ 1,500 for being one of the top six papers out of over 90 papers
submitted to the conference.
Editorial Board Member:
Journal of Accounting and Economics 2006 - 2011
Auditing, A Journal of Practice and Theory 2007 - 2008
Asia-Pacific Journal of Accounting and Economics Since 2004
Review papers submitted for publication in the following journals:
Accounting Review 2002
Journal of Accounting and Economics Since 1999
Auditing, A Journal of Practice and Theory Since 2005
Contemporary Accounting Research Since 2003
Accounting Horizons 1999
Asia-Pacific Journal of Accounting and Economics Since 1999
Asian Journal of Business & Information Systems 1997
Asia-Pacific Journal of Accounting 1996-1999
The Hong Kong Accountant 1995-98
Journal of Advertising 1994-1995
Other Review Duties
Reviewed research proposals for Hong Kong University Grant Committee
International conference presentations:
Journal of Accounting Symposium,
Aug. 2009, Annual Meeting of American Accounting Association,
Feb. 2007, Midyear conference of American Accounting Association International Accounting Section, “Political Connection, Legal Enforcement and Analysts’ Forecast Attributes” Co-authored with Yuan Ding and Changson Francis Kim
Aug. 2005, Annual Meeting of American Accounting Association,
Aug. 2003, Annual Meeting of American Accounting Association,
Aug. 2003, Annual Meeting of American Accounting Association, Honolulu, USA, “Incentives for and Consequences of Initial Voluntary Asset Write-downs in an Emerging Economy”, Co-authored with Shimin Chen and Xijia Su.
Aug. 2002, Annual Meeting of American Accounting Association, San Antonio, USA, Auditing Section Forum Presentation “Managerial compensation structure, investment opportunities and non-audit service purchases: empirical evidence”, co-authored with Gopal Krishnan and Xijia Su.
Aug. 2000, Annual Meeting of American Accounting Association,
June, 2000, Second Globalization Conference co-organized
Accounting Association and British Accounting Association,
Aug., 1999, Annual Meeting of American Accounting Association, San Diego, USA, Audit and Reporting Regulation concurrent session (International Accounting), "Market Reaction to Initial Qualified Audit Opinions in an Emerging Market: Evidence from the Shanghai Stock Exchange", co-authored with Xijia Su and Ronald Zhao.
March, 1999, American Accounting Association, 1999
Mid-year Meeting, International Section,
January, 1999, Accounting, Organization and Society
Aug., 1998, Annual Meeting of American Accounting Association, New Orleans, USA, Forum Presentation, “Agency Costs and Audit Pricing, Evidence on Discretionary Accruals”, co-authored with Ferdinand A. Gul, Judy Tsui.
Aug., 1997, Annual Meeting of American Accounting Association,
Aug., 1997, Annual Meeting of American Accounting Association,
Aug., 1996, Annual Meeting of American Accounting Association, Chicago, USA, Financial Section Forum Presentation, “Earnings Management and Informativeness of Reported Earnings Surrounding Dual-class Security Recapitalization”, co-authored with C. S. Agnes Cheng
Other Conference Presentations:
May, 1999, 1st China Accounting and Finance Review Conference,
April,. 1997, AAA Northeast Regional Meeting,
July, 1996, Third
International Conference on Contemporary Accounting Issues,
July, 1996, Annual
Meeting of Chinese Accounting Professors Association,
2006, HK$554,818, RGC Competitive Earmarked Research Grant (CERG), “Effect of Privatization on Firm Performance, Accounting Information Quality and Auditors’ Sensitivity to Firm-level Risks”, Principle Investigator with Xijia Su and Jun Du.
2005, HK$172,760, City University of Hong Kong Strategic Research Grant , “Effect of Delegation of Control Rights on the Relationship between Top Executive Replacement Decision and Financial Accounting Information” Principle Investigator with Zengquan Li and Xijia Su.
2004, HK$339,485, RGC Competitive Earmarked Research Grant (CERG), “The Role of Auditing in Mitigating Earnings Management: A Test of Earnings Management Attempts Prevented by Auditors” Principle Investigator with Ferdinand A. Gul, Xijia Su and Yugui Chen.
2001, HI$220,226 City University of Hong Kong Strategic Research Grant “Incentives for and Consequences of Voluntary Asset Write-downs in China”, Principle Investigator with Xijia Su and Shimin Chen.
2000, HK$ 235,720
1999, HK$ 238,000, Research Grants Council Competitive Earmarked Research Grant from Hong Kong Government, "Economic Relevance of Audit Opinions in China: Empirical Evidence from China's Emerging Capital Market", Co-investigator with Xijia Su(PI), Ferdinand A. Gul, Frank Q. Y. Zhou.
1998, HK$ 138,180, Strategic Research Grant from
HK$ 182,640, Strategic Research Grant from
1995, HK$ 233,740, Strategic Research Grant from City University of Hong Kong (rated by Research Grants Council as fundable by Competitive Earmarked Research Grant but not funded due to lack of funding.),“Accounting Conservatism, the Value Relevance and Timeliness of Accounting Disclosures in Emerging Asian-Pacific Capital Markets: A Cross-country Comparison”, Principal Investigator with Judy Tsui and Jeong-Bon Kim
1995, HK$ 44,540, Small Scale Research Grant from City University of Hong Kong
“Information Asymmetry and the Behavior of Intertemporal Earnings Response Coefficients: Empirical Tests”, Principal Investigator with Jeong-Bon Kim and Ramesh Narasimhan
June 2009-2010, Chair, Faculty Evaluation Committee
Since 2009, Chairman EMBA Curriculum Committee
Since 2009, Chairman EMBA Disciplinary Committee
Since 2009, Member of Executive Committee
Aug. 2007-2008, Member of University’s Budget Committee
Aug. 2006-2007, Member of University’s Value for Money Committee
Fall 2002 to present, City University of Hong Kong, Senate Member
Fall 2002 to present, Faculty of Business Board Member
October 2002 to present, Law School Validation & Monitoring Committee Member
Spring 2002, Selection Committee Member for Head of AC Department
Spring 2002, Search Committee Member for Head of AC Department
Oct. 2000 to July 2002, PGCPA Program Leader
Oct. 2000 to July 2002, MAPAIS Program Leader
July 2000, Department Merit-based Award Criteria Committee Chairman
Spring 1997 to 1998, Faculty of Business Board Member
Fall 1996 to present, MAIA Course Committee Member
Fall 1996, Faculty of Business Working Group Member on Research Degree Programs
Spring 1996, Departmental Standing Committee
Spring 1996, MAQAB Course Committee