Faculty Profiles - CHEN Kevin Chien-Wen | The Hong Kong University of Science and Technology

Kevin Chien-Wen CHEN
陳建文

PhD in Accountancy
University of Illinois Urbana-Champaign, 1985

Chair Professor
Department of Accounting

(852) 2358 7585
acchen@ust.hk
Room LSK6024
Personal Web

Google Scholar

Jp0XlkMAAAAJ

ORCID

0000-0002-6157-509X

Scopus ID

56160282600

Research Interest Publications Projects Teaching Assignment RPG Supervision Space used

Research Interest

Accounting information
Securities pricing
Contracting
Regulation

Publications

All Years 40 2024 3 2023 1 2022 2 2021 0 2020 0 2019 0 2018 34

2024 3

Disclosure of Internal Control Weaknesses and Auditors’ Litigation Risk

Auditing: A Journal of Practice and Theory, v. 43, (1), February 2024, p. 51-71
Chen, Kevin Chien-Wen; Chen, Szu-fan
Article

Do Firms Walk the Talk in Adopting Greenpay?

Chen, Kevin Chien-Wen; Sun, Changzhu; Yang, Zilan
Conference paper

Do Sustainability Ratings Induce ESG Window-Dressing in Mutual Funds?

Chen, Kevin; Chen, Wilbur; You, Haifeng
Conference paper

2023 1

The Effect of Anti-SLAPP Statutes on Corporate Pollution: The Role of Local Stakeholders and Investors

Chen, Kevin Chien-Wen; Chen, Zhihong; Sun, Chengzhu
Conference paper

2022 2

Auditors Under Fire: The Association Between Audit Errors and the Career Setbacks of Individual Auditors

Journal of Accounting Research, v. 60, (3), June 2022, p. 853-900
Chen, Kevin Chien-wen; Chen, Tai-yuan; Han, Weifang; Yuan, Hongqi
Article

Social Networks, Auditor-Client Relationships, and Audit Quality

Chen, Kevin Chien-Wen; Sun, Chengzhu; Yang, Zilan
Conference paper

2017 4

Post-IFRS Revaluation Adjustments and Executive Compensation

Contemporary Accounting Research, v. 34, (2), 2017, p. 1210-1231
Chen, Kevin C W; Tang, Feng
Article

The impact of Auditor Switch on the Association between Litigation Risk and Audit Quality

Chen, Szu Fan; Chen, Kevin
Conference paper

The Impact of Auditor Switch on the Association between Litigation Risk and Audit Quality

Chen, Kevin Chien-Wen; Chen, Szu Fan
Conference paper

The Impact of Auditor Switch on the Association between Litigation Risk and Audit Quality

Chen, Szu Fan; Chen, Kevin C.W.
Conference paper

2016 3

Auditor Response to Client Litigation Risk and Audit Quality

Chen, Szu Fan; Chen, Kevin C W
Conference paper

Auditors Under Fire: The Effects of Audit Errors on the Career Prospects of Individual Auditors

Han, Weifang; Yuan, Hongqi; Chen, Tai-Yuan; Chen, Kevin C.W.
Conference paper

Can Enhanced Shareholder Empowerment be Useful in a Weak Legal Environment?”

Liu, Nian; Yuan, Hongqi; Chen, Kevin Chien-Wen
Conference paper

2015 1

Substitution between Real and Accruals-Based Earnings Management after Voluntary Adoption of Compensation Clawback Provisions

Accounting Review, v. 90, (1), January 2015, p. 147-174
Chan, Lilian; Chen, Kevin C.W.; Chen, Tai-Yuan; Yu, Yangxin
Article

2013 1

The effects of firm-initiated clawback provisions on bank loan contracting

Journal of Financial Economics, v. 110, (3), December 2013, p. 659-679
Chan, Lilian; Chen, Kevin C.W.; Chen, Tai-Yuan
Article

2012 1

The effects of firm-initiated clawback provisions on earnings quality and auditor behavior

Journal of Accounting & Economics, v. 54, (2-3), October-December 2012, p. 180-196
Chan, Lilian; Chen, Kevin C.W.; Chen, Tai-Yuan; Yu, Yangxin
Article

2011 2

Agency Costs of Free Cash Flow and the Effect of Shareholder Rights on the Implied Cost of Equity Capital

Journal of Financial and Quantitative Analysis, v. 46, (1), February 2011, p. 171-207
Chen, Kevin C.W.; Chen, Zhihong; Wei, Kuo-chiang
Article

Post-IFRS Revaluation Adjustments and Executive Compensation

American Accounting Association Annual Meeting, Denver, Colorado, USA, 6-10 Aug 2011
Chen, Kevin C.W.; Tang, Feng
Conference paper

2010 1

Do Firms Use the Unrealized Gains Mandated by IFRS to Increase Executive Cash Compensation? Evidence from Family-Owned Property Companies in Hong Kong

2010 American Accounting Association Financial Accounting Reporting Section Midyear Meeting, San Diego, California. USA, January 22-23, 2010
Chen, Kevin C.W.; Tang, Feng
Conference paper

2009 2

Legal Protection of Investors, Corporate Governance, and the Cost of Equity Capital

Journal of Corporate Finance, v. 15, (3), June 2009, p. 273-289
Chen, Kevin C.W.; Chen, Zhihong; Wei, Kuo-chiang
Article

CEO Perquisites and Family Firms

2009 American Accounting Association Annual Conference, New York City, USA, Aug 3-5, 2009
Chen, Kevin C.W.; Chen, Tai-Yuan
Conference paper

2008 1

Legal Protection of Investors, Corporate Governance, and the Cost of Equity Capital

the 2008 Chinese Annual Conference in Finance, Beijing, China, October 2008
Chen, Kevin C.W.; Chen, Zhihong; Wei, Kuo-chiang
Conference paper

2007 1

Accounting-Based Regulation in Emerging Markets: The Case of China's Seasoned-Equity Offerings

International Journal of Accounting, v. 42, (3), 2007, p. 221-236
Chen, Kelvin C.W.; Wang, Jiwei
Article

2006 2

Board composition, regulatory regime, and voluntary disclosure

International Journal of Accounting, v. 41, (3), 2006, p. 290-292
Chen, Kelvin C.W.
Article

Do Managers Talk Down Overvaluation?

American Accounting Association. 2006 Annual Meeting. Washington, D.C., 6-9 August 2006
Chen, Kevin C.W.; Hui, Kai Wai; Wei, Kuo-chiang
Conference paper

2005 1

Corporate Governance, Agency Costs, and Expected Stock Returns: Evidence From Analysts’ Earnings Forecasts

4th Asian Corporate Governance Conference, Seoul, Korea, 19-20 May 2005
Chen, Kevin C.W.; Chen, Zhihong; Wei, Kuo-chiang
Conference paper

2004 2

Earnings Management and Capital Resource Allocation: Evidence From China's Accounting-Based Regulation of Rights Issues

The Accounting Review, v. 79, (3), July 2004, p. 645-665
Chen, Kelvin C.W.; Yuan, Hongqi
Article

Disclosure, Corporate Governance, and the Cost of Equity Capital: Evidence from Emerging Markets

American Accounting Association 2004 Annual Conference, 9-11 August, 2004
Chen, Kevin C.W.; Chen, Zhihong; Wei, Kuo-chiang
Conference paper

2003 2

Analysts’ Interpretation of Transitory Earnings Components: Evidence from Forecast Revisions after Disclosure of the 1993 Deferred Tax Adjustment

Journal of Accounting, Auditing & Finance, Vol. 18, No. 3, Summer 2003, pp. 333-354
Chen, Kevin C.W.; Schoderbek, Michael P.; Danielson, Morris G.
Article

Disclosure, Corporate Governance, and the Cost of Equity Capital: Evidence from Asia’s Emerging Markets

Corporate Governance, and the Cost of Equity Capital: Evidence from Asia's Emerging Markets, June 2003
Chen, Kevin C.W.; Chen, Zhihong; Wei, Kuo-chiang
Article

2002 1

Analysts' Interpretation of Transitory Earnings Components: Evidence from Forecast Revisions after Disclosure of the 1993 Deferred Tax Adjustment

American Accounting Association Annual Conference,San Antonio, Texas, USA, August 2002
Chen, Kevin C.W.; Danielson, Morris G.; Schoderbek, Michael P.
Conference paper

2001 1

Earnings management and resource allocation: Evidence from China’s accounting-based regulation of rights issue.

2001 American Accounting Association annual conference, Atlanta, Georgia, USA
Chen, Kevin C.W.; Yuan, Hongqi
Conference paper

2000 1

The 1993 Tax Rate Increase and Deferred Tax Adjustments: A Test of Functional Fixation

Journal of Accounting Research, v. 38, (1), 2000, p. 23-44
Chen, Kelvin C.W.; Schoderbek, Michael P.
Article

1999 1

The Role of Accounting Information in Security Exchange Delisting

Journal of Accounting and Public Policy, v. 18, (1), 1999, p. 31-57
Chen, Kelvin C.W.; Schoderbek, Michael P.
Article

1996 1

Going Concern Opinions and the Market's Reaction to Bankruptcy Filings

The Accounting Review, v. 71, (1), 1996, p. 117-128
Chen, Kevin C.W.; Church, Bryan K.
Article

1995 2

Accounting Measures of Business Performance and Tobin's q Theory

Journal of Accounting, Auditing & Finance, v. 10, (3), 1995, p. 587-609
Chen, Kevin C.W.; Lee, Chi Wen Jevons
Article

Executive Bonus Plans and Accounting Trade-Offs - The Case of the Oil-and-Gas-Industry, 1985-86

Accounting Review, v. 70, (1), January 1995, p. 91-111
Chen, Kelvin C.W.; Lee, Chi Wen Jevons
Article

1993 2

Creditors Decisions To Waive Violations of Accounting-Based Debt Covenants

Accounting Review, v. 68, (2), April 1993, p. 218-232
Chen, Kelvin C.W.; Wei, Kuo-chiang
Article

Financial Ratios and Corporate Endurance: A Case of the Oil and Gas Industry

Contemporary Accounting Research, v. 9, (2), March 1993, p. 667-694
Chen, Kevin C W; Lee, Chi-Wen Jevons
Article

1992 1

Default on Debt Obligations and the Issuance of Going-concern Opinions

Auditing: A Journal of Practice and Theory, v. 11, (2), 1992, p. 30-49
Chen, Kevin C.W.; Church, Bryan K.
Article

Article 1

Disclosure of Internal Control Weaknesses and Auditors’ Litigation Risk

Auditing: A Journal of Practice and Theory, v. 43, (1), February 2024, p. 51-71
Chen, Kevin Chien-Wen; Chen, Szu-fan

Conference paper 2

Do Firms Walk the Talk in Adopting Greenpay?

Chen, Kevin Chien-Wen; Sun, Changzhu; Yang, Zilan

Do Sustainability Ratings Induce ESG Window-Dressing in Mutual Funds?

Chen, Kevin; Chen, Wilbur; You, Haifeng

Conference paper 1

The Effect of Anti-SLAPP Statutes on Corporate Pollution: The Role of Local Stakeholders and Investors

Chen, Kevin Chien-Wen; Chen, Zhihong; Sun, Chengzhu

Article 1

Auditors Under Fire: The Association Between Audit Errors and the Career Setbacks of Individual Auditors

Journal of Accounting Research, v. 60, (3), June 2022, p. 853-900
Chen, Kevin Chien-wen; Chen, Tai-yuan; Han, Weifang; Yuan, Hongqi

Conference paper 1

Social Networks, Auditor-Client Relationships, and Audit Quality

Chen, Kevin Chien-Wen; Sun, Chengzhu; Yang, Zilan

Article 1

Post-IFRS Revaluation Adjustments and Executive Compensation

Contemporary Accounting Research, v. 34, (2), 2017, p. 1210-1231
Chen, Kevin C W; Tang, Feng

Conference paper 3

The impact of Auditor Switch on the Association between Litigation Risk and Audit Quality

Chen, Szu Fan; Chen, Kevin

The Impact of Auditor Switch on the Association between Litigation Risk and Audit Quality

Chen, Kevin Chien-Wen; Chen, Szu Fan

The Impact of Auditor Switch on the Association between Litigation Risk and Audit Quality

Chen, Szu Fan; Chen, Kevin C.W.

Conference paper 3

Auditor Response to Client Litigation Risk and Audit Quality

Chen, Szu Fan; Chen, Kevin C W

Auditors Under Fire: The Effects of Audit Errors on the Career Prospects of Individual Auditors

Han, Weifang; Yuan, Hongqi; Chen, Tai-Yuan; Chen, Kevin C.W.

Can Enhanced Shareholder Empowerment be Useful in a Weak Legal Environment?”

Liu, Nian; Yuan, Hongqi; Chen, Kevin Chien-Wen

Article 1

Substitution between Real and Accruals-Based Earnings Management after Voluntary Adoption of Compensation Clawback Provisions

Accounting Review, v. 90, (1), January 2015, p. 147-174
Chan, Lilian; Chen, Kevin C.W.; Chen, Tai-Yuan; Yu, Yangxin

Article 1

The effects of firm-initiated clawback provisions on bank loan contracting

Journal of Financial Economics, v. 110, (3), December 2013, p. 659-679
Chan, Lilian; Chen, Kevin C.W.; Chen, Tai-Yuan

Article 1

The effects of firm-initiated clawback provisions on earnings quality and auditor behavior

Journal of Accounting & Economics, v. 54, (2-3), October-December 2012, p. 180-196
Chan, Lilian; Chen, Kevin C.W.; Chen, Tai-Yuan; Yu, Yangxin

Article 1

Agency Costs of Free Cash Flow and the Effect of Shareholder Rights on the Implied Cost of Equity Capital

Journal of Financial and Quantitative Analysis, v. 46, (1), February 2011, p. 171-207
Chen, Kevin C.W.; Chen, Zhihong; Wei, Kuo-chiang

Conference paper 1

Post-IFRS Revaluation Adjustments and Executive Compensation

American Accounting Association Annual Meeting, Denver, Colorado, USA, 6-10 Aug 2011
Chen, Kevin C.W.; Tang, Feng

Conference paper 1

Do Firms Use the Unrealized Gains Mandated by IFRS to Increase Executive Cash Compensation? Evidence from Family-Owned Property Companies in Hong Kong

2010 American Accounting Association Financial Accounting Reporting Section Midyear Meeting, San Diego, California. USA, January 22-23, 2010
Chen, Kevin C.W.; Tang, Feng

Article 1

Legal Protection of Investors, Corporate Governance, and the Cost of Equity Capital

Journal of Corporate Finance, v. 15, (3), June 2009, p. 273-289
Chen, Kevin C.W.; Chen, Zhihong; Wei, Kuo-chiang

Conference paper 1

CEO Perquisites and Family Firms

2009 American Accounting Association Annual Conference, New York City, USA, Aug 3-5, 2009
Chen, Kevin C.W.; Chen, Tai-Yuan

Conference paper 1

Legal Protection of Investors, Corporate Governance, and the Cost of Equity Capital

the 2008 Chinese Annual Conference in Finance, Beijing, China, October 2008
Chen, Kevin C.W.; Chen, Zhihong; Wei, Kuo-chiang

Article 1

Accounting-Based Regulation in Emerging Markets: The Case of China's Seasoned-Equity Offerings

International Journal of Accounting, v. 42, (3), 2007, p. 221-236
Chen, Kelvin C.W.; Wang, Jiwei

Article 1

Board composition, regulatory regime, and voluntary disclosure

International Journal of Accounting, v. 41, (3), 2006, p. 290-292
Chen, Kelvin C.W.

Conference paper 1

Do Managers Talk Down Overvaluation?

American Accounting Association. 2006 Annual Meeting. Washington, D.C., 6-9 August 2006
Chen, Kevin C.W.; Hui, Kai Wai; Wei, Kuo-chiang

Conference paper 1

Corporate Governance, Agency Costs, and Expected Stock Returns: Evidence From Analysts’ Earnings Forecasts

4th Asian Corporate Governance Conference, Seoul, Korea, 19-20 May 2005
Chen, Kevin C.W.; Chen, Zhihong; Wei, Kuo-chiang

Article 1

Earnings Management and Capital Resource Allocation: Evidence From China's Accounting-Based Regulation of Rights Issues

The Accounting Review, v. 79, (3), July 2004, p. 645-665
Chen, Kelvin C.W.; Yuan, Hongqi

Conference paper 1

Disclosure, Corporate Governance, and the Cost of Equity Capital: Evidence from Emerging Markets

American Accounting Association 2004 Annual Conference, 9-11 August, 2004
Chen, Kevin C.W.; Chen, Zhihong; Wei, Kuo-chiang

Article 2

Analysts’ Interpretation of Transitory Earnings Components: Evidence from Forecast Revisions after Disclosure of the 1993 Deferred Tax Adjustment

Journal of Accounting, Auditing & Finance, Vol. 18, No. 3, Summer 2003, pp. 333-354
Chen, Kevin C.W.; Schoderbek, Michael P.; Danielson, Morris G.

Disclosure, Corporate Governance, and the Cost of Equity Capital: Evidence from Asia’s Emerging Markets

Corporate Governance, and the Cost of Equity Capital: Evidence from Asia's Emerging Markets, June 2003
Chen, Kevin C.W.; Chen, Zhihong; Wei, Kuo-chiang

Conference paper 1

Analysts' Interpretation of Transitory Earnings Components: Evidence from Forecast Revisions after Disclosure of the 1993 Deferred Tax Adjustment

American Accounting Association Annual Conference,San Antonio, Texas, USA, August 2002
Chen, Kevin C.W.; Danielson, Morris G.; Schoderbek, Michael P.

Conference paper 1

Earnings management and resource allocation: Evidence from China’s accounting-based regulation of rights issue.

2001 American Accounting Association annual conference, Atlanta, Georgia, USA
Chen, Kevin C.W.; Yuan, Hongqi

Article 1

The 1993 Tax Rate Increase and Deferred Tax Adjustments: A Test of Functional Fixation

Journal of Accounting Research, v. 38, (1), 2000, p. 23-44
Chen, Kelvin C.W.; Schoderbek, Michael P.

Article 1

The Role of Accounting Information in Security Exchange Delisting

Journal of Accounting and Public Policy, v. 18, (1), 1999, p. 31-57
Chen, Kelvin C.W.; Schoderbek, Michael P.

Article 1

Going Concern Opinions and the Market's Reaction to Bankruptcy Filings

The Accounting Review, v. 71, (1), 1996, p. 117-128
Chen, Kevin C.W.; Church, Bryan K.

Article 2

Accounting Measures of Business Performance and Tobin's q Theory

Journal of Accounting, Auditing & Finance, v. 10, (3), 1995, p. 587-609
Chen, Kevin C.W.; Lee, Chi Wen Jevons

Executive Bonus Plans and Accounting Trade-Offs - The Case of the Oil-and-Gas-Industry, 1985-86

Accounting Review, v. 70, (1), January 1995, p. 91-111
Chen, Kelvin C.W.; Lee, Chi Wen Jevons

Article 2

Creditors Decisions To Waive Violations of Accounting-Based Debt Covenants

Accounting Review, v. 68, (2), April 1993, p. 218-232
Chen, Kelvin C.W.; Wei, Kuo-chiang

Financial Ratios and Corporate Endurance: A Case of the Oil and Gas Industry

Contemporary Accounting Research, v. 9, (2), March 1993, p. 667-694
Chen, Kevin C W; Lee, Chi-Wen Jevons

Article 1

Default on Debt Obligations and the Issuance of Going-concern Opinions

Auditing: A Journal of Practice and Theory, v. 11, (2), 1992, p. 30-49
Chen, Kevin C.W.; Church, Bryan K.

2017 4

Post-IFRS Revaluation Adjustments and Executive Compensation

Contemporary Accounting Research, v. 34, (2), 2017, p. 1210-1231
Chen, Kevin C W; Tang, Feng
Article

The impact of Auditor Switch on the Association between Litigation Risk and Audit Quality

Chen, Szu Fan; Chen, Kevin
Conference paper

The Impact of Auditor Switch on the Association between Litigation Risk and Audit Quality

Chen, Kevin Chien-Wen; Chen, Szu Fan
Conference paper

The Impact of Auditor Switch on the Association between Litigation Risk and Audit Quality

Chen, Szu Fan; Chen, Kevin C.W.
Conference paper

2016 3

Auditor Response to Client Litigation Risk and Audit Quality

Chen, Szu Fan; Chen, Kevin C W
Conference paper

Auditors Under Fire: The Effects of Audit Errors on the Career Prospects of Individual Auditors

Han, Weifang; Yuan, Hongqi; Chen, Tai-Yuan; Chen, Kevin C.W.
Conference paper

Can Enhanced Shareholder Empowerment be Useful in a Weak Legal Environment?”

Liu, Nian; Yuan, Hongqi; Chen, Kevin Chien-Wen
Conference paper

2015 1

Substitution between Real and Accruals-Based Earnings Management after Voluntary Adoption of Compensation Clawback Provisions

Accounting Review, v. 90, (1), January 2015, p. 147-174
Chan, Lilian; Chen, Kevin C.W.; Chen, Tai-Yuan; Yu, Yangxin
Article

2013 1

The effects of firm-initiated clawback provisions on bank loan contracting

Journal of Financial Economics, v. 110, (3), December 2013, p. 659-679
Chan, Lilian; Chen, Kevin C.W.; Chen, Tai-Yuan
Article

2012 1

The effects of firm-initiated clawback provisions on earnings quality and auditor behavior

Journal of Accounting & Economics, v. 54, (2-3), October-December 2012, p. 180-196
Chan, Lilian; Chen, Kevin C.W.; Chen, Tai-Yuan; Yu, Yangxin
Article

2011 2

Agency Costs of Free Cash Flow and the Effect of Shareholder Rights on the Implied Cost of Equity Capital

Journal of Financial and Quantitative Analysis, v. 46, (1), February 2011, p. 171-207
Chen, Kevin C.W.; Chen, Zhihong; Wei, Kuo-chiang
Article

Post-IFRS Revaluation Adjustments and Executive Compensation

American Accounting Association Annual Meeting, Denver, Colorado, USA, 6-10 Aug 2011
Chen, Kevin C.W.; Tang, Feng
Conference paper

2010 1

Do Firms Use the Unrealized Gains Mandated by IFRS to Increase Executive Cash Compensation? Evidence from Family-Owned Property Companies in Hong Kong

2010 American Accounting Association Financial Accounting Reporting Section Midyear Meeting, San Diego, California. USA, January 22-23, 2010
Chen, Kevin C.W.; Tang, Feng
Conference paper

2009 2

Legal Protection of Investors, Corporate Governance, and the Cost of Equity Capital

Journal of Corporate Finance, v. 15, (3), June 2009, p. 273-289
Chen, Kevin C.W.; Chen, Zhihong; Wei, Kuo-chiang
Article

CEO Perquisites and Family Firms

2009 American Accounting Association Annual Conference, New York City, USA, Aug 3-5, 2009
Chen, Kevin C.W.; Chen, Tai-Yuan
Conference paper

2008 1

Legal Protection of Investors, Corporate Governance, and the Cost of Equity Capital

the 2008 Chinese Annual Conference in Finance, Beijing, China, October 2008
Chen, Kevin C.W.; Chen, Zhihong; Wei, Kuo-chiang
Conference paper

2007 1

Accounting-Based Regulation in Emerging Markets: The Case of China's Seasoned-Equity Offerings

International Journal of Accounting, v. 42, (3), 2007, p. 221-236
Chen, Kelvin C.W.; Wang, Jiwei
Article

2006 2

Board composition, regulatory regime, and voluntary disclosure

International Journal of Accounting, v. 41, (3), 2006, p. 290-292
Chen, Kelvin C.W.
Article

Do Managers Talk Down Overvaluation?

American Accounting Association. 2006 Annual Meeting. Washington, D.C., 6-9 August 2006
Chen, Kevin C.W.; Hui, Kai Wai; Wei, Kuo-chiang
Conference paper

2005 1

Corporate Governance, Agency Costs, and Expected Stock Returns: Evidence From Analysts’ Earnings Forecasts

4th Asian Corporate Governance Conference, Seoul, Korea, 19-20 May 2005
Chen, Kevin C.W.; Chen, Zhihong; Wei, Kuo-chiang
Conference paper

2004 2

Earnings Management and Capital Resource Allocation: Evidence From China's Accounting-Based Regulation of Rights Issues

The Accounting Review, v. 79, (3), July 2004, p. 645-665
Chen, Kelvin C.W.; Yuan, Hongqi
Article

Disclosure, Corporate Governance, and the Cost of Equity Capital: Evidence from Emerging Markets

American Accounting Association 2004 Annual Conference, 9-11 August, 2004
Chen, Kevin C.W.; Chen, Zhihong; Wei, Kuo-chiang
Conference paper

2003 2

Analysts’ Interpretation of Transitory Earnings Components: Evidence from Forecast Revisions after Disclosure of the 1993 Deferred Tax Adjustment

Journal of Accounting, Auditing & Finance, Vol. 18, No. 3, Summer 2003, pp. 333-354
Chen, Kevin C.W.; Schoderbek, Michael P.; Danielson, Morris G.
Article

Disclosure, Corporate Governance, and the Cost of Equity Capital: Evidence from Asia’s Emerging Markets

Corporate Governance, and the Cost of Equity Capital: Evidence from Asia's Emerging Markets, June 2003
Chen, Kevin C.W.; Chen, Zhihong; Wei, Kuo-chiang
Article

2002 1

Analysts' Interpretation of Transitory Earnings Components: Evidence from Forecast Revisions after Disclosure of the 1993 Deferred Tax Adjustment

American Accounting Association Annual Conference,San Antonio, Texas, USA, August 2002
Chen, Kevin C.W.; Danielson, Morris G.; Schoderbek, Michael P.
Conference paper

2001 1

Earnings management and resource allocation: Evidence from China’s accounting-based regulation of rights issue.

2001 American Accounting Association annual conference, Atlanta, Georgia, USA
Chen, Kevin C.W.; Yuan, Hongqi
Conference paper

2000 1

The 1993 Tax Rate Increase and Deferred Tax Adjustments: A Test of Functional Fixation

Journal of Accounting Research, v. 38, (1), 2000, p. 23-44
Chen, Kelvin C.W.; Schoderbek, Michael P.
Article

1999 1

The Role of Accounting Information in Security Exchange Delisting

Journal of Accounting and Public Policy, v. 18, (1), 1999, p. 31-57
Chen, Kelvin C.W.; Schoderbek, Michael P.
Article

1996 1

Going Concern Opinions and the Market's Reaction to Bankruptcy Filings

The Accounting Review, v. 71, (1), 1996, p. 117-128
Chen, Kevin C.W.; Church, Bryan K.
Article

1995 2

Accounting Measures of Business Performance and Tobin's q Theory

Journal of Accounting, Auditing & Finance, v. 10, (3), 1995, p. 587-609
Chen, Kevin C.W.; Lee, Chi Wen Jevons
Article

Executive Bonus Plans and Accounting Trade-Offs - The Case of the Oil-and-Gas-Industry, 1985-86

Accounting Review, v. 70, (1), January 1995, p. 91-111
Chen, Kelvin C.W.; Lee, Chi Wen Jevons
Article

1993 2

Creditors Decisions To Waive Violations of Accounting-Based Debt Covenants

Accounting Review, v. 68, (2), April 1993, p. 218-232
Chen, Kelvin C.W.; Wei, Kuo-chiang
Article

Financial Ratios and Corporate Endurance: A Case of the Oil and Gas Industry

Contemporary Accounting Research, v. 9, (2), March 1993, p. 667-694
Chen, Kevin C W; Lee, Chi-Wen Jevons
Article

1992 1

Default on Debt Obligations and the Issuance of Going-concern Opinions

Auditing: A Journal of Practice and Theory, v. 11, (2), 1992, p. 30-49
Chen, Kevin C.W.; Church, Bryan K.
Article

No Publications

Teaching Assignment

2024-25 Fall 0 2023-24 Summer 0 2023-24 Spring 3 2023-24 Winter 0 2023-24 Fall 0 2022-23 Summer 1

ACCT3630	ESG Measurement, Disclosure and Applications
ACCT6900L	ESG Measurement, Disclosure and Applications
ACCT7720	Doctoral Seminar - Research in Managerial Accounting, Auditing and Governance

ACCT5650

Corporate Governance and Compliance

No Teaching Assignments

Research Postgraduate (RPG) Supervision

From January 2021 to December 2024 (As of 21 November 2024)

Graduated RPGs

Doctor of Philosophy

SUN, Chengzhu
Accounting( Completed in 2021 )

Projects

From January 2022 to December 2024

All Projects 1

No Projects.
"Green Compensation": The Effectiveness of Liking Executive Compensation to Environmental Performance

“綠色薪酬”：高管薪酬與環境績效掛鈎的有效性 Leading

RGC - General Research Fund
Project Team (HKUST)
CHEN Kevin Chien-Wen (Lead)
2021 - 2024