CHARLES J. P. CHEN
陈杰平
Tel. 8621-28905617
Associate
Dean and
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
EDUCATION
Doctor
of Philosophy, Business Administration
1995
Major
in Accounting with minor in Finance
Master
of Business Administration
1992
Master
of Hospitality Management
1990
COMMUNITY
SERVICES:
President of
Hong Kong Academic Accounting Association 2006 -08
Independent
Director
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)
Accounting,
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
ACADEMIC PROGRAMS
Postgraduate
level:
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)
Undergraduate
level:
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
PUBLICATIONS
“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.
"High-level
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
audit outcomes”,
“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.
Working Papers
“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.
June,
1997, 9th Annual Conference of
Accounting Academics,
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.
June,
1997, 9th Annual Conference of
Accounting Academics,
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 Services
Co-editor
of
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
Since
2002
International conference presentations:
2011 International
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
by American
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
Conference,
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,
RESEARCH
GRANTS:
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.
2003, HK$29,893
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
1998,
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
ADMINISTRATIVE DUTIES
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