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Kevin C. W. CHEN
Chair Professor and Head of Department
Email: acchen@ust.hk

PhD 1985 University of Illinois at Urbana-Champaign, Accounting
M.Sc. 1983 University of Illinois at Urbana-Champaign, Accounting
B.B.A. 1976 National Taiwan University, Accounting


ACADEMIC AND PROFESSIONAL EXPERIENCE

  • Head of Department, HKUST, July 2007 - present
  • Chair Professor, Hong Kong University of Science and Technology (HKUST), July 2005 - present
  • Professor, Hong Kong University of Science and Technology (HKUST), July 1999 - June 2005
  • Associate Professor, Hong Kong University of Science and Technology (HKUST), 1997-1999
  • Assistant Professor to Associate Professor, Rutgers, State University of New Jersey, 1989-1999
  • Assistant Professor, Georgia Institute of Technology, 1985-1989
  • Auditor, H.K. Yung, CPAs, Taiwan, 1976-1977


SELECTED PUBLICATIONS 

   Articles

  •  "Post-IFRS Revaluation Adjustments and Executive Compensation." (Conditionally accepted at Contemporary Accounting Research). (with Feng Tang).
  • "Substitution between Real and Accrual-Based Earnings Management after Voluntary Adoption of Compensation Clawback Provisions." The Accounting Review, forthcoming. (with L.H. Chan, Tai Yuan Chen and Y. Yu.)
  • "The Effects of Firm-initiated Clawback Provisions on Bank Loan Contracting." Journal of Financial Economics, Vol. 110, 2013, pp. 659-679. (with L. Chan and T.Y. Chen).
  • "The Effects of Firm-initiated Clawback Provisions on Earnings Quality and Auditor Behavior." (with Tai-Yuan Chen, L. Chan and Y. Yu), Journal of Accounting and Economics 54, 2012, pp. 180-196.
  • "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, Vol. 46, No. 1 Feb 2011, 171-207. (with Z. Chen and K. C. J. Wei).
  • "Legal Protection of Investors, Corporate Governance, and the Cost of Equity Capital." Journal of Corporate Finance 15, 2009, pp. 273-289. (with Z. Chen and K. C. J  Wei).
  • "Accounting-Based Regulation in Emerging Markets: The Case of China's Seasoned Equity Offerings." The International Journal of Accounting Vol. 42, No. 3, 2007. pp.221-236 (with J. Wang).
  • "Earnings Management and Capital Resource Allocation: Evidence from China's Accounting-Based Regulation of Rights Issues." The Accounting Review, July 2004, Vol. 74, No. 3, pp. 645-665. (with Hongqi Yuan).
  • "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. (with M.G. Danielson and M.P. Schoderbek).
  • "The 1993 Tax Rate Increase and Deferred Tax Adjustments: A Test of Functional Fixation," Journal of Accounting Research, Vol. 38, No. 1, pp. 23-44, Spring 2000,  (with M.P. Schoderbek)
  • "The Role of Accounting Information in Security Exchange Delisting," Journal of Accounting & Public Policy Vol. 18, No. 1, Spring 1999, pp. 31-57 (with M.P. Schoderbek)
  • "Going concern opinions and the market's reaction to bankruptcy filings", The Accounting Review, Vol. 71, No. 1, January 1996, 117-128 (with B.K. Church)
  • "Accounting measures of business performance and Tobin's theory", Journal of Accounting, Auditing & Finance, Vol. 18, No. 2, Summer 1995, 587-609 (with C. Lee)
  • "Executive bonus plans and accounting trade-off: The case of oil and gas industry, 1985-1986", The Accounting Review, Vol. 70, No. 1, January 1995, 91-111 (with C. Lee)
  • "The creditor's decisions to waive accounting-based debt covenant violations." The Accounting Review, Vol. 68, No. 2, April 1993, pp. 218-232 (with K.C.J. Wei).
  • "Financial ratios and corporate endurance: A case of the oil and gas industry." Contemporary Accounting Research, Vol. 9, No. 2, Spring 1993, pp. 667-694 (with C.W. J.Lee).
  • "Default on debt obligations and the issuance of going-concern opinions." Auditing: A Journal of Practice and Theory, Vol. 11, No. 2, Fall 1992, pp. 30-49 (with B.K. Church).

  
 EDITORIAL BOARDS

  • The International Journal of Accounting (Co-editor, 2003-present)
  • Journal of International Accounting Research (Associate Editor, 2001-present)
  • Journal of International Accounting Research (Associate Editor, 2001-2007)
  • The Accounting Review (Editorial Board, 2000-2002)


ADMINISTRATIVE APPOINTMENTS

  • Academic Director, International EMBA Program, School of Business and Management, HKUST, 2003 to present.

  • Director of PhD/MPhil Programs, School of Business and Management, HKUST, 2001-2004.

TEACHING AWARD

  • Franklin Prize for Teaching Excellence, School of Business and Management, HKUST, 2003.

PROFESSIONAL CERTIFICATION

  • Certified Public Accountant, Taiwan, 1976