Faculty Profiles - CHEN Tai-Yuan | The Hong Kong University of Science and Technology

Tai-Yuan CHEN
陳泰元

PhD in Management Science
The University of Texas at Dallas, 2006

Professor
Department of Accounting

(852) 2358 7575
acty@ust.hk
Room LSK6014
Personal Web

Google Scholar

H_gRwo4AAAAJ

ORCID

0000-0002-0758-7815

Scopus ID

55510726500

Research Interest Publications Projects Teaching Assignment RPG Supervision Space used

Research Interest

Corporate governance
Disclosure
Executive compensation

Publications

All Years 24 2024 0 2023 0 2022 3 2021 0 2020 0 2019 0 2018 21

2022 3

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

Restrictions on managerial outside job opportunities and corporate tax policy: Evidence from a natural experiment

Journal of Accounting and Public Policy, v. 41, (1), January–February 2022, article number 106879
Chen, Tai-yuan; Chen, Zhihong; Li, Yongbo
Article

Uneven regulatory playing field and bank transparency abroad

Journal of International Business Studies, v. 53, April 2022, p. 379-404
Chen, Tai-yuan; Chen, Yi-Chun; Hung, Ming Yi
Article

2018 5

Enforceability of Non-compete Covenants, Discretionary Investments, and Financial Reporting Practices: Evidence from a Natural Experiment

Journal of Accounting and Economics, v. 65, (1), February 2018, p. 41-60
Chen, Tai-yuan; Zhang, Guochang; Zhou, Yi
Article

Audit Market Competition and Audit Quality: Evidence from the Entry of Big 4 into City-Level Audit Markets in the U.S.

Chen, Tai-Yuan; Dong, Xuanjun; Yu, Yangxin
Conference paper

Audit Market Competition and Audit Quality: Evidence from the Entry of Big 4 into City-Level Audit Markets in the U.S. Audit market competition and audit quality

Chen, Tai-yuan; Dong, Xuanjun; Yu, Yangxin
Conference paper

2017 1

Audit Market Competition and Audit Quality: Evidence from the Entry of Big 4 into City-Level Audit Markets in the U.S.

Chen, Tai-Yuan; Dong, Xuanjun; Yu, Yangxin
Conference paper

2016 2

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

Auditors with or without styles? Evidence from unexpected auditor turnovers.

Wang, Hong-Da; Chen, Tai-yuan
Conference paper

2015 2

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

The Effects of Financial Reporting on Bank Loan Contracting in Global Markets: Evidence from Mandatory IFRS Adoption

Journal of International Accounting Research, v. 14, (2), January 2015, p. 45-81
Chen, Tai-Yuan; Chin, Chenlung; Wang, Shiheng; Yao, Wei-Ren
Article

2014 1

Transparency and Financing Choices of Family Firms

Journal of Financial and Quantitative Analysis, v. 49, (2), April 2014, p. 381-408
Chen, Tai Yuan; Dasgupta, Sudipto; 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 3

Reexamining the relationship between audit and nonaudit fees: Dealing with weak instruments in two-stage least squares estimation

Journal of Accounting, Auditing & Finance, v. 27, (3), July 2012, p. 299-324
Chan, Lilian; Chen, Tai-yuan; Janakiraman, Surya; Radhakrishnan, Suresh
Article

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

The Effect of Mandatory IFRS Adoption on Bank Loan Contracting

American Accounting Association Annual Meeting, Washington, DC, USA, 4-8 Aug 2012
Chen, Tai-Yuan; Chin, Chen Lung; Wang, Shiheng; Yao, Chun
Conference paper

2010 2

Implicit employment contracts and stickiness of labor costs in family firms

The 2010 Annual Meeting of the American Accounting Association (AAA), San Francisco, CA., 31 July-4 August 2010
Chen, Tai-Yuan; Chan, Lilian Him Lai
Conference paper

Insider trading and family firms

37th Annual Meeting of the European Finance Association, Frankfurt, Germany, 25-28 August 2010
Chan Lilian, H.; Chen, Tai-Yuan; Hilary, Gilles
Conference paper

2009 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

2008 2

The role of manufacturing practices in mediating the impact of activity-based costing on plant performance

Accounting Organizations and Society, v. 33, (1), January 2008, p. 1-19
Banker, Rajiv D.; Bardhan, Indranil R.; Chen, Tai-Yuan
Article

Compensation Contracts of Professional CEOs of Family and Non-Family Firms

American Accounting Association Annual Meeting, L.A., USA
Ali, Ashiq; Chen, Tai-Yuan; Natarajan, Ram
Conference paper

2007 1

Corporate disclosures by family firms

Journal of Accounting & Economics, v. 44, (1-2), September 2007, p. 238-286
Ali, Ashiq; Chen, Tai-Yuan; Radhakrishnan, Suresh
Article

Article 3

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

Restrictions on managerial outside job opportunities and corporate tax policy: Evidence from a natural experiment

Journal of Accounting and Public Policy, v. 41, (1), January–February 2022, article number 106879
Chen, Tai-yuan; Chen, Zhihong; Li, Yongbo

Uneven regulatory playing field and bank transparency abroad

Journal of International Business Studies, v. 53, April 2022, p. 379-404
Chen, Tai-yuan; Chen, Yi-Chun; Hung, Ming Yi

Article 1

Enforceability of Non-compete Covenants, Discretionary Investments, and Financial Reporting Practices: Evidence from a Natural Experiment

Journal of Accounting and Economics, v. 65, (1), February 2018, p. 41-60
Chen, Tai-yuan; Zhang, Guochang; Zhou, Yi

Conference paper 4

Audit Market Competition and Audit Quality: Evidence from the Entry of Big 4 into City-Level Audit Markets in the U.S.

Chen, Tai-Yuan; Dong, Xuanjun; Yu, Yangxin

Audit Market Competition and Audit Quality: Evidence from the Entry of Big 4 into City-Level Audit Markets in the U.S. Audit market competition and audit quality

Chen, Tai-yuan; Dong, Xuanjun; Yu, Yangxin

Conference paper 1

Audit Market Competition and Audit Quality: Evidence from the Entry of Big 4 into City-Level Audit Markets in the U.S.

Chen, Tai-Yuan; Dong, Xuanjun; Yu, Yangxin

Conference paper 2

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.

Auditors with or without styles? Evidence from unexpected auditor turnovers.

Wang, Hong-Da; Chen, Tai-yuan

Article 2

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

The Effects of Financial Reporting on Bank Loan Contracting in Global Markets: Evidence from Mandatory IFRS Adoption

Journal of International Accounting Research, v. 14, (2), January 2015, p. 45-81
Chen, Tai-Yuan; Chin, Chenlung; Wang, Shiheng; Yao, Wei-Ren

Article 1

Transparency and Financing Choices of Family Firms

Journal of Financial and Quantitative Analysis, v. 49, (2), April 2014, p. 381-408
Chen, Tai Yuan; Dasgupta, Sudipto; 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 2

Reexamining the relationship between audit and nonaudit fees: Dealing with weak instruments in two-stage least squares estimation

Journal of Accounting, Auditing & Finance, v. 27, (3), July 2012, p. 299-324
Chan, Lilian; Chen, Tai-yuan; Janakiraman, Surya; Radhakrishnan, Suresh

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

Conference paper 1

The Effect of Mandatory IFRS Adoption on Bank Loan Contracting

American Accounting Association Annual Meeting, Washington, DC, USA, 4-8 Aug 2012
Chen, Tai-Yuan; Chin, Chen Lung; Wang, Shiheng; Yao, Chun

Conference paper 2

Implicit employment contracts and stickiness of labor costs in family firms

The 2010 Annual Meeting of the American Accounting Association (AAA), San Francisco, CA., 31 July-4 August 2010
Chen, Tai-Yuan; Chan, Lilian Him Lai

Insider trading and family firms

37th Annual Meeting of the European Finance Association, Frankfurt, Germany, 25-28 August 2010
Chan Lilian, H.; Chen, Tai-Yuan; Hilary, Gilles

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

Article 1

The role of manufacturing practices in mediating the impact of activity-based costing on plant performance

Accounting Organizations and Society, v. 33, (1), January 2008, p. 1-19
Banker, Rajiv D.; Bardhan, Indranil R.; Chen, Tai-Yuan

Conference paper 1

Compensation Contracts of Professional CEOs of Family and Non-Family Firms

American Accounting Association Annual Meeting, L.A., USA
Ali, Ashiq; Chen, Tai-Yuan; Natarajan, Ram

Article 1

Corporate disclosures by family firms

Journal of Accounting & Economics, v. 44, (1-2), September 2007, p. 238-286
Ali, Ashiq; Chen, Tai-Yuan; Radhakrishnan, Suresh

2018 5

Enforceability of Non-compete Covenants, Discretionary Investments, and Financial Reporting Practices: Evidence from a Natural Experiment

Journal of Accounting and Economics, v. 65, (1), February 2018, p. 41-60
Chen, Tai-yuan; Zhang, Guochang; Zhou, Yi
Article

Audit Market Competition and Audit Quality: Evidence from the Entry of Big 4 into City-Level Audit Markets in the U.S.

Chen, Tai-Yuan; Dong, Xuanjun; Yu, Yangxin
Conference paper

Audit Market Competition and Audit Quality: Evidence from the Entry of Big 4 into City-Level Audit Markets in the U.S. Audit market competition and audit quality

Chen, Tai-yuan; Dong, Xuanjun; Yu, Yangxin
Conference paper

2017 1

Audit Market Competition and Audit Quality: Evidence from the Entry of Big 4 into City-Level Audit Markets in the U.S.

Chen, Tai-Yuan; Dong, Xuanjun; Yu, Yangxin
Conference paper

2016 2

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

Auditors with or without styles? Evidence from unexpected auditor turnovers.

Wang, Hong-Da; Chen, Tai-yuan
Conference paper

2015 2

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

The Effects of Financial Reporting on Bank Loan Contracting in Global Markets: Evidence from Mandatory IFRS Adoption

Journal of International Accounting Research, v. 14, (2), January 2015, p. 45-81
Chen, Tai-Yuan; Chin, Chenlung; Wang, Shiheng; Yao, Wei-Ren
Article

2014 1

Transparency and Financing Choices of Family Firms

Journal of Financial and Quantitative Analysis, v. 49, (2), April 2014, p. 381-408
Chen, Tai Yuan; Dasgupta, Sudipto; 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 3

Reexamining the relationship between audit and nonaudit fees: Dealing with weak instruments in two-stage least squares estimation

Journal of Accounting, Auditing & Finance, v. 27, (3), July 2012, p. 299-324
Chan, Lilian; Chen, Tai-yuan; Janakiraman, Surya; Radhakrishnan, Suresh
Article

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

The Effect of Mandatory IFRS Adoption on Bank Loan Contracting

American Accounting Association Annual Meeting, Washington, DC, USA, 4-8 Aug 2012
Chen, Tai-Yuan; Chin, Chen Lung; Wang, Shiheng; Yao, Chun
Conference paper

2010 2

Implicit employment contracts and stickiness of labor costs in family firms

The 2010 Annual Meeting of the American Accounting Association (AAA), San Francisco, CA., 31 July-4 August 2010
Chen, Tai-Yuan; Chan, Lilian Him Lai
Conference paper

Insider trading and family firms

37th Annual Meeting of the European Finance Association, Frankfurt, Germany, 25-28 August 2010
Chan Lilian, H.; Chen, Tai-Yuan; Hilary, Gilles
Conference paper

2009 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

2008 2

The role of manufacturing practices in mediating the impact of activity-based costing on plant performance

Accounting Organizations and Society, v. 33, (1), January 2008, p. 1-19
Banker, Rajiv D.; Bardhan, Indranil R.; Chen, Tai-Yuan
Article

Compensation Contracts of Professional CEOs of Family and Non-Family Firms

American Accounting Association Annual Meeting, L.A., USA
Ali, Ashiq; Chen, Tai-Yuan; Natarajan, Ram
Conference paper

2007 1

Corporate disclosures by family firms

Journal of Accounting & Economics, v. 44, (1-2), September 2007, p. 238-286
Ali, Ashiq; Chen, Tai-Yuan; Radhakrishnan, Suresh
Article

No Publications

Teaching Assignment

2024-25 Fall 3 2023-24 Summer 0 2023-24 Spring 2 2023-24 Winter 0 2023-24 Fall 3 2022-23 Summer 0

ACCT5210	Managerial Accounting Foundations
IMBA5030	Accounting Foundations
IMBA5560	Corporate Governance

DBAP5220	Research on Managerial Accounting, Corporate Governance, and Executive Compensation
IMBA5560	Corporate Governance

ACCT5210	Managerial Accounting Foundations
IMBA5001	Induction Program
IMBA5030	Accounting Foundations

No Teaching Assignments

Research Postgraduate (RPG) Supervision

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

All Supervisions Current RPGs Graduated RPGs

Current RPGs

Doctor of Philosophy

CAO, Zhe
Accounting

Graduated RPGs

Doctor of Philosophy

YANG, Zilan
Accounting( Completed in 2024 )

Master of Philosophy

CAO, Zhe
Accounting( Completed in 2024 )

Projects

From January 2022 to December 2024

All Projects 2 Leading Projects 1 Participating Projects 1

Monitors or Traders? Information Leakage and Insider Trading by Auditors

監控者還是交易者？審計師的信息洩露和內幕交易 Leading

RGC - General Research Fund
Project Team (HKUST)
CHEN Tai-Yuan (Lead)
2023 -
Contributing to the Development of Hong Kong into a Global Fintech Hub

促進香港成為全球的金融科技樞紐 Participating

RGC - Theme-based Research Scheme
Project Team (HKUST)
TAM Kar Yan (Lead)

BHATTACHARYA Utpal

CHEN Tai-Yuan

CHEN Yanzhen

HONG Weiyin

HUANG Allen Hao

HUI Kai Lung

JAMES Lancelot Fitzgerald

LI Yingying

LING Shiqing

SO Mike Ka Pui

XU Yan

YANG Yi

YEUNG Dit Yan

ZHANG Chu

ZHENG Rong

ZHENG Xinghua
2019 - 2022

Research Interest

Publications

2022 3

2018 5

2017 1

2016 2

2015 2

2014 1

2013 1

2012 3

2010 2

2009 1

2008 2

2007 1

Article 3

Article 1

Conference paper 4

Conference paper 1

Conference paper 2

Article 2

Article 1

Article 1

Article 2

Conference paper 1

Conference paper 2

Conference paper 1

Article 1

Conference paper 1

Article 1

2018 5

2017 1

2016 2

2015 2

2014 1

2013 1

2012 3

2010 2

2009 1

2008 2

2007 1

Teaching Assignment

Research Postgraduate (RPG) Supervision

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

Current RPGs

Graduated RPGs

Projects

From January 2022 to December 2024

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