DR. SHIMIN CHEN
May 2011
CURRENT
POSITION
Professor of Accounting
Tel. 86-21-2890-5616, Fax 86-21-2890-5620
E-mail: cshimin@ceibs.edu
EDUCATION
1992 Ph.D. The
Major:
Accounting
Minor:
Management Science and Information Technology
1985 MEcon.
Major:
Accounting
1982 BEcon.
Major: Accounting
PROFESSIONAL QUALIFICATION
Certified Management
ACADEMIC POSITIONS HELD
07
- 08 Associate
Head,
05 - 07 Associate Professor of Accounting, The
04 – 05 Associate
Professor of Accounting,
02 - 04 Associate
Professor of Accounting, The
98 - 02 Associate
Professor of Accounting,
93
- 98 Professor
of Accountancy, Clarion
91
- 92 Associate
Professor of Accountancy, Clarion
87 - 91 Research Assistant and Teaching
Assistant,
85 - 86 Lecturer,
PUBLIC ACCOUNTING
88 - 89 Accountant,
Jimmy
CORPORATE BOARDS
Director and Audit Committee
Member/Chairman:
China
High Speed Transmission Equipment Group (
Sun.King
Power Electronics Group (
Shanghai
Oriental Pearl Co., Ltd (
Hangzhou
Shunwang Technology Co., Ltd (Shenzhen)
JOURNAL EDITORIAL BOARDS
Executive Editor
Editorial Board
The International Journal of Accounting
AWARDS AND GRANTS
Awards
·
Distinguished Paper Award, 2009 Third Prize, Chinese Accounting
Association, “Environmental Uncertainty, Dual Management Control Systems, and
Firm Performance” with D. Wen and F. Pan.
·
Col.
Jean M. Migliorino and Lt. Col. Phillip Piccione Award for Research Excellence,
2004, B.I. Moody III College of Business Administration, The University of Louisiana
at Lafayette.
·
Distinguished Paper Award, 2002 Second Prize, Chinese Accounting
Association, “Accounting Reform and
Quality of Accounting Information: Evidence from the Chinese Stock Market” with
Y. Wang and Z. Sun.
·
Certificate of Merit of Teaching Excellence,
·
Distinguished Paper Award, 2000, 11th International
Conference of Accounting Academics,
·
Distinguished Paper Award, 1998
·
Researcher of the Year, 1994-1995,
·
CEIBS, Research Grant, 2008
·
Joint PhD Supervision Scheme with Mainland Universities, 2007
·
RGC Competitive Earmarked Research Grant, 2006
·
·
Faculty of Business Research Grant,
·
Summer Research Award, The
·
·
·
Summer Faculty Research Grant,
·
·
Teaching in
·
EMBA Financial Accounting,
·
EMBA Earnings Management,
·
MBA Financial Accounting,
·
Doctoral Seminar on Management Accounting Research,
·
Accounting for Managers, China MBA program, The Hong Kong Polytechnic
University
·
Accounting Theory, Master of Professional Accountancy
·
CFO Continuing Education Course, New PRC GAAP Strategic Seminar, Shanghai
University of Finance & Economics and the Chartered Institute of Management
Accountants
·
Financial Executive Continuing Education Course, Strategic Cost
Management, Shanghai National Institute of Accounting
·
CFO Continuing Education Course, Financial Accounting and Reporting,
Shanghai National Institute of Accounting
Teaching in Hong Kong and
the
·
Accounting for Executive Graduate
·
Accounting for Managers Graduate
·
MBA Managerial Accounting Graduate
·
Advanced Managerial/Cost Accounting Graduate
·
Advanced Auditing Graduate
·
Management Accounting Research Seminar Graduate
·
Introductory Accounting Survey Undergraduate
·
Financial Accounting Undergraduate
·
Managerial Accounting Undergraduate
·
Intermediate Accounting Undergraduate
·
Cost Accounting Undergraduate
·
Accounting Information Systems Undergraduate/Graduate
·
Advanced Cost Accounting Undergraduate
·
“Client Importance,
Institutional Improvements, and Audit Quality in
Ÿ “Regulatory Incentives for Earnings Management through
Asset Impairment Reversals in
Ÿ “An Empirical Examination of the Relationships among
Environmental Uncertainty, Dual Management Control Systems, and Firm
Performance” with D. Wen and F. Pan, Management World, 10, 2010, 102-114
(in Chinese).
Ÿ “Methodological Issues in Accounting
Research: Theories and Methods” (book review), The Journal of International
Accounting Research, Vol. 43, No. 3, 2008, 331-335.
Ÿ “Board
Ÿ
“DCF and
Non-Financial Measures in Capital Budgeting: A Contingency Approach Analysis”, Behavioral
Research in Accounting, Volume 20, No.1, 2008, 13-29.
Ÿ “An Analysis of Auditing Environment and Modified
Audit Opinions in
·
“The Impact of Standard-Setting on
Relevance and Reliability of Accounting Information: Lower of Cost or Market Accounting
Reforms in China” with Z. Yang and K. Rohrbach, Journal of International
Financial Management and Accounting, Volume 16, No. 3, 2005, 194-228.
· “Evidence from China on Value-Relevance of Operating Income vs. Below-the-Line Items” with Y. Wang, The International Journal of Accounting, Volume 39, No. 4, 2004, 339-364.
· “An Empirical Study of the Use of Payback Method: Opportunistic Behavior or Efficient Choice” with J. Dodd and Z. Zhu, The Journal of Accounting and Finance Research, Volume 12, No. 4, 2004, 40-53.
·
“Incentives for and Consequences of Initial
Voluntary Asset Write-Downs in the Emerging Chinese Market” with C. Chen, X.
Su, and Y. Wang, Journal of International Accounting Research, 2004,
Volume 3, No.
· “A Comparative Study of Foreign Direct Investment in India and China” with R. R. Yallapragada and K. Hsu, Clarion Business and Economic Review, 2004, Volume 4, No. 1: 7-16.
· “Market Efficiency, CAPM, and Value-Relevance of Earnings and EVA - A Reply to the Comment by Professor Paulo” with James L. Dodd, Journal of Managerial Issues, Winter 2002, Volume XIV No. 4: 507-512.
·
“Evidence from
·
“Economic Consequences of Accounting Regulations
for Listed Companies in
·
“Profitability Regulation, Earnings Management
and Modified Audit Opinions: Evidence from
· “Accounting Reform and Quality of Accounting Information: Evidence from the Chinese Stock Market” with Y. Wang and Z. Sun, Accounting Research, July 2001: 16-26 (in Chinese).
·
“An Empirical Investigation of the Impact of
Accounting Firm Ownership Structure Change on Auditor
·
“Is Accounting Information Value Relevant in the
Emerging Chinese Market?” with C. Chen and X. Su, Journal of International
Accounting, Auditing & Taxation, 10, 2001, 1-22.
· “Operating Income, Residual Income, and EVA: Which Metric is More Value Relevant?” with James L. Dodd, Journal of Managerial Issues, Spring 2001, 65-86.
·
“EVA – A Rebuttal,” with D.
·
"EVA and CFROI: Do New Performance Measures Measure Up?" with
D. Clinton, Management Accounting, October 1998, 38-43.
·
"The Rise and Fall of Debit-Credit Bookkeeping in
·
"Economic Value Added," with J.
· "Economic Value Added: An Empirical Examination of a New Corporate Performance Measure," with James L. Dodd, Journal of Managerial Issues, Fall 1997, Vol.IX, No. 3, 318-333.
·
"EVA: A New Panacea?" with James L. Dodd, Business and
Economics Review, Fall 1996, Vol.42, No. 4, 26-28.
·
"An Empirical Examination of Capital Budgeting Techniques: Impact
of Investment Types and Firm Characteristics." The Engineering Economist,
Winter 1995, 145-170.
·
"Management Compensation and Payback Method in Capital Budgeting:
A Path Analysis," with Ron L. Clark, Accounting and Business Research,
Spring 1994, 121-132.
·
“Accounting in
·
"Budgetary Unit Accounting" in Accounting and Auditing in
the People's Republic of China, University of Texas at Dallas, 1987,
109-125.
·
“Accounting Standards, Reporting Incentives, and Conservative Financial
Reporting in
·
“Political Connections and Investment Efficiency: Evidence from SOEs
and Private Enterprises in
·
“Evidence of Asset Impairment Reversals from China: Economic Reality or
Earnings Management” with Y. Wang and Z. Zhao, 2008 Journal of Accounting,
Auditing and Finance & KPMG Foundation Conference, September 2008, New York
University, New York.
·
“Participation in Transfer Pricing: The Role of Affective and Cognitive
Mechanisms” with F. Pan and Y. Wang, Chinese Accounting Association Annual
Meeting, July 2008,
·
“Total Quality Management, Management Control Systems, and
Organizational Performance in
·
“Accounting Conservatism in Chinese Listed Firms: The Influence of
Standards, Incentives, and Monitoring” with D. Wu., International Conference on
Accounting Standards, October 2007,
·
“The Impact of
Standard-Setting on Relevance and Reliability of Accounting Information: Lower
of Cost or Market Accounting Reforms in
·
“Perceived
Usefulness of Annual Reports and Other Information: Evidence from Individual
Investors in Hong Kong” with K. Hsu, AAA Annual Meeting, August 2005,
·
“Incentives for and Consequences of Initial Voluntary Asset Write-Downs
in the Emerging Chinese Market” with C. Chen,
·
“Evidence from
·
“An Empirical Study of the Use of Payback Method: Opportunistic
Behavior vs. Efficient Choice” with J. Dodd and Z. Zhu, The American Academy of
Accounting and Finance Annual Meeting, December 2003, New Orleans, Louisiana.
·
“Incentives for and Consequences of Initial Voluntary Asset Write-Downs
in the Emerging Chinese Market” with C. Chen, S. Su, and Y. Wang, AAA Annual
Meeting, August 2003,
·
“Financial and Nonfinancial Measures in Capital Budgeting: Three
Approaches to Contingency Fit” AAA Annual Meeting, August 2002,
·
"Why Do Companies Voluntarily Make Income Decreasing Accounting
Choices? An Investigation of Initial Asset Write-downs in
·
"Is the Harmonization of Accounting Standards Sufficient to
Harmonize Accounting Practices? Evidence from China" with Z. Sun and Y.
Wang, The 2nd CAFR Conference, May 2001, Beijing, China and Emerging
Issues in International Accounting 2001 Conference, August 2001, Ontario,
Canada.
·
“Profitability Regulation, Earnings Management and Modified Audit
Opinions: Evidence from
·
“Audit Qualifications in the Emerging Chinese Stock Market” with C.
Chen and X. Su, AAA International Accounting Section Mid-Year Meeting, AAA,
January 2000.
·
“Is Accounting Information Value Relevant in the Emerging Chinese
Market?” with C. Chen and X. Su, The First CAFR Conference, June 1999 and The
1999 Chinese Accounting Professors Association Annual Conference, July 1999.
· "Usefulness of Accounting Earnings, Residual Income and EVA: A Value Relevance Perspective," with James L. Dodd, AAA Annual Meeting, August 1998.
·
"EVA: Practice and Research," Fourth National Accounting,
Behavior and Organizations Section Research Conference, AAA, May 1997.
·
"The Rise and Fall of Debit-Credit Bookkeeping in
· "An Investigation of the Impact of Cultural Dimensions and Decision-Making in Ethical Dilemmas," with M. Roxas, J. Stoneback, and R. Federman, First Joint IAS/IAG International Accounting Conference, July 1996.
·
"A Non-Linear Relationship Between CEOs' Cash Compensation and
Corporate Use of Payback: an Empirical Note," North-East AAA Meeting,
April 1995.
·
"A Test of Random Walk Hypothesis in
·
An Empirical Comparison of Capital Budgeting
Techniques by Different Types of Investments,” Mid-Atlantic AAA Meeting, April
1994.
· "Opportunistic Behavior vs Efficient Choice: A Case of Payback Method Used in Capital Budgeting," Mid-Atlantic AAA Meeting, April 1993.
· "Management Compensation and Payback Method in Capital Budgeting," Mid-Atlantic AAA Meeting, April 1992
SERVICE
·
Organizing Committee Member, International Symposium on Management
Accounting Research, 2011,
·
External PhD Thesis Examiner, The
·
Organizing Committee
·
Organizing Committee
·
External Academic Advisor, BBA (Hons) Accountancy & Law, City
University of Hong Kong, 2007- present
·
External PhD Thesis Examiner,
·
External PhD Thesis Examiner, The
·
Organizing Committee Member, International Symposium on Management
Accounting Research in
·
External Mphil Thesis Examiner,
·
External Thesis Assessor,
·
International Accounting Section 2004/2005 Annual Meeting Committee,
American Accounting Association
·
International Accounting Section 2003/2004 Mid-Year Meeting Committee,
American Accounting Association
·
International Member, Chinese Accounting, Finance and Business Research
Unit, Cardiff Business School, The University of Wales, 2003-present
·
External Examiner, Postgraduate Certificate in Professional Accounting,
·
DBA Thesis Advisor, DBA Program,
·
External DBA Research Portfolio Examiner,
·
External Course Examiner, Open University of Hong Kong, 2000-2002
·
External Mphil Thesis Examiner, the
·
External Mphil Thesis Examiner, the
·
Panel Member, Validation Exercise Conducted by Hong Kong Council for
Academic Accreditation for
·
Organizing Committee, The11th International Conference of
Accounting Academics, jointly hosted by
·
Financial Advisor,
·
Ph.D. Thesis Co-supervisors, Shanghai University of Finance and
Economics, 1999-present
·
External Panel Member, Ph.D. Thesis Defense, Shanghai University of
Finance and Economics, 1999-present
·
Speaker, EVA Seminar, Northwest Keystone Chapter of
·
·
Board Member, Northwest Keystone Chapter of
·
Reviewer, The Accounting Review, 2011
·
Reviewer, European Accounting Review, 2010
·
Reviewer, Accounting and Business Research, 2009
·
Reviewer, The British Accounting Review, 2008
·
Reviewer,
·
Reviewer, Journal of Contemporary Accounting and Economics, 2008
·
Reviewer,
·
Discussant, The 1st
·
Discussant, International Conference on Accounting Standards, 2007
·
Discussant, International Symposium on Auditing Issues in Transitional
Economics, 2006
·
Reviewer, The International
Journal of Managerial Finance, 2006
·
Discussant, Annual Academic Conference of Accounting Society of
·
Discussant, International Conference on Theory and Practice of
Management Accounting in
·
Discussant, Journal of Contemporary Accounting and Economics 2006
Symposium
·
Reviewer, Journal of Contemporary Accounting and Economics, 2005
and 2006
·
Discussant, Asia-Pacific Journal of Accounting & Economics 2005
Symposium
·
Reviewer, The International Journal of Accounting, 2004
·
Reviewer, American Accounting Association 2004 Annual Meeting
·
Discussant, AAA International Accounting Section 2003/2004 Mid-Year
Meeting
·
Reviewer, Advances in Behavioral Accounting Research, 2003
·
Reviewer, AAA International Accounting Section 2003/2004 Mid-Year
Meeting
·
Reviewer, Asia-Pacific Journal of Accounting & Economics, 2002
- 2005
·
Reviewer,
·
Reviewer, 11th International Conference of Accounting
Academics, June 2000
·
Reviewer, Journal of Managerial Issues, 1999-2004
·
Reviewer, Advances in Behavioral Accounting Research, 1999
·
Reviewer, Accounting Historians Journal, 1998
·
Reviewer, Mid-Atlantic AAA Meeting, 1998
·
Reviewer, Advances in Behavioral Accounting Research, 1998 and
1999
·
Discussant, Fourth National ABO Section Research Conference, May 1997.
·
Reviewer, American Accounting Association National Meeting, August 1996
·
Discussant, ACME VI International Conference, August 1996
·
Reviewer, The Engineering Economics, 1995
·
Reviewer, Mid-Atlantic AAA Meeting, April 1995
·
Reviewer, Accounting and Business Research, 1994
·
Moderator and Discussant, Mid-Atlantic AAA Meeting, April 1994
·
Reviewer, Mid-Atlantic AAA Meeting, April 1992
·
Discussant, Mid-Atlantic AAA Meeting, April 1992