Clara Chen

Clara Chen

Lillian and Morrie Moss Distinguished Professor in Accountancy

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293 Wohlers Hall

1206 S. Sixth

Champaign, IL 61820

217-244-3953

cxchen@illinois.edu

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Educational Background

  • Ph.D., Accounting, University of Southern California, 2006
  • Masters of Accounting, University of Southern California, 2000
  • B.A., English, Peking University, 1997

Positions Held

  • Lillian and Morrie Moss Distinguished Professor in Accountancy, University of Illinois at Urbana-Champaign, 2018 to present
  • Professor of Accountancy, University of Illinois at Urbana-Champaign, 2018 to present
  • Director, Ph.D. Program, Department of Accountancy, University of Illinois at Urbana-Champaign, 2017 to present
  • Associate Professor of Accountancy, University of Illinois at Urbana-Champaign, 2013-2018
  • Assistant Professor of Accountancy, University of Illinois at Urbana-Champaign, 2006-2013
  • Accountant, Los Angeles Center Studios, 2000-2001

Recent Publications

  • Chen, C., Pesch, H., & Wang, L. Forthcoming. Selection Benefits of Below-Market Pay in Mission-Driven Organizations: Effects on Individual Performance and Team Cooperation. The Accounting Review.
  • Cardinaels, E., Chen, C., & Yin, H. (2018). Leveling the Playing Field: The Selection and Motivation Effects of Tournament Prize Spread. The Accounting Review, 93 (4), 127-149.
  • Chen, C. (2017). Discussion of "Management Control for Stimulating Different types of Creativity: The role of Budgets". Journal of Management Accounting Research, 29 (3), 23-26.
  • Chen, C. (2017). Management control for stimulating different types of creativity: The role of budgets. Journal of Management Accounting Research, 29 (3), 23-26.
  • Chen, C., Nichol, J., & Zhou, F. (2017). The Effect of Incentive Framing and Descriptive Norms on Internal Whistleblowing. Contemporary Accounting Research, 34 (4), 1757-1778.

Other Publications

Articles

  • Chen, C., Rennekamp, K., & Zhou, H. (2015). The Effects of Forecast Type and Performance-Based Incentives on the Quality of Management Forecasts. Accounting, Organizations and Society, 46 8-18.
  • Chen, C. (2015). Discussion of "Testing Strategy with Multiple Performance Measures: Evidence from a Balanced Scorecard at Store24". Journal of Management Accounting Research, 27 (2), 67-73.
  • Chen, C., Chen, S., Pan, F., & Wang, Y. (2015). Determinants and Consequences of Transfer Pricing Autonomy: An Empirical Investigation. Journal of Management Accounting Research, 27 (2), 225-259.
  • Chen, C., Matsumura, E., Shin, J., & Wu, S. (2015). The Effect of Competition Intensity and Competition Type on the Use of Customer Satisfaction Measures in Executive Annual Bonus Contracts. The Accounting Review, 90 (1), 229-263.
  • Chen, C., Trotman, K., & Zhou, H. (2015). Nominal versus Interacting Electronic Fraud Brainstorming in Hierarchical Audit Teams. The Accounting Review, 90 (1), 175-198.
  • Chen, C., Martin, M., & Merchant, K. (2014). The Effect of Measurement Timing on the Information Content of Customer Satisfaction Measures. Management Accounting Research, 25 (3), 187-205.
  • Chen, C., & Sandino, T. (2012). Can Wages Buy Honesty? The Relationship between Relative Wages and Employee Theft. Journal of Accounting Research, 50 (4), 967-1000.
  • Chen, C., Lu, H., & Sougiannis, T. (2012). The Agency Problem, Corporate Governance, and the Behavior of Selling, General, and Administrative Costs. Contemporary Accounting Research, 29 (1), 252-282.
  • Williamson, M., Chen, C., & Zhou, H. (2012). Reward System Design and Group Creativity: An Experimental Investigation. The Accounting Review, 87 1885-1911.
  • Adler, P., & Chen, C. (2011). Combining Creativity and Control: Understanding Individual Motivation in Large-Scale Collaborative Creativity. Accounting, Organizations and Society, 36 (2), 63-85.
  • Chen, C. (2009). Who Really Matters? Revenue Implications of Stakeholder Satisfaction in a Health Insurance Company. The Accounting Review, 84 (6), 1781-1804.
  • Chen, C., Van der Stede, W., & Young, S. (2005). Assessing the Quality of Evidence in Empirical Management Accounting Research: The Case of Survey Studies. Accounting, Organizations and Society, 30 (7/8), 655-684.

Book Chapters

  • Chen, C., Young, S., & Van der Stede, W., C. S. Chapman, A. G. Hopwood, and M. D. Shields (Ed.) (2007). Doing Management Accounting Survey Research. Handbook of Management Accounting Research (Vol. 1) ( pp. 445-478). London: Elsevier.

Books and Monographs

  • Chen, C., & Merchant, K. (2009). Strategy Mapping: An Examination of a Homebuilder's Performance Measurement and Incentive Systems. London, U. K: Chartered Institute of Management Accountants.

Other Publications

  • Chen, C. (2013). Can Wages Buy Honesty? The Relationship between Relative Wages and Employee Theft.
  • Chen, C. (2012). Can Wages Buy Honesty? The Relationship between Relative Wages and Employee Theft.
  • Chen, C. (2012). Can Wages Buy Honesty? The Relationship between Relative Wages and Employee Theft.
  • Chen, C. (2012). Can Wages Buy Honesty? The Relationship between Relative Wages and Employee Theft.
  • Chen, C. (2012). Financial Incentives and Internal Whistleblowing.
  • Chen, C. (2009). Chen, C.X., Martin, M., Merchant, K. "Which Customer Satisfaction Measures Predict Future Success (or Failure)?" Financial Management, May 2009: 34-35.
  • Chen, C. (2005). Chen, C. X., Merchant, K. "Is Customer Satisfaction a Reliable Predictor of Future Financial Performance?" Big Builder September 2005: 14.

Presentations

  • Chen, C. (2016). Carrots or Sticks? The Effect of Incentive Framing on Radical and Incremental Innovation. American Accounting Association Management Accounting Section Midyear Meeting.
  • Chen, C. (2015). Carrots or Sticks? The Effect of Incentive Framing on Radical and Incremental Innovation. Singapore Management University.
  • Chen, C. (2015). Management Control System Design and Identified Motivation. Zhongnan University of Economics and Law.
  • Chen, C. (2015). Management Control System Design and Identified Motivation. Northeastern University.
  • Chen, C. (2015). The Effect of Pay Level on the Selection of Value-Congruent Employees in Mission-Driven Organizations. Nanyang Technological University.
  • Chen, C. (2014). The Effects of Forecasting Approach and Performance-Based Incentives on the Quality of Management Forecasts. Wilfrid Laurier University.
  • Chen, C. (2014). The Effects of Forecasting Approach and Performance-Based Incentives on the Quality of Management Forecasts. Tilburg University.
  • Chen, C. (2014). The Effects of Forecasting Approach and Performance-Based Incentives on the Quality of Management Forecasts. Maastricht University.
  • Chen, C. (2014). The Effect of Financial Incentive Framing and Descriptive Norms on International Whistleblowing. Michigan State University.
  • Chen, C. (2014). Determinants and Consequences of Divisional Autonomy in Transfer Pricing: An Empirical Investigation. American Accounting Association Management Accounting Section Conference.
  • Chen, C. (2014). The Effects of Forecast Type and Performance-Based Incentives on the Quality of Management Forecast. Nanyang Technological University.
  • Chen, C. (2014). The Effects of Forecast Type and Performance-Based Incentives on the Quality of Management Forecasts. Accounting Organizations and Society Conference on Accounting Estimates.
  • Chen, C., Nichol, J., & Zhou, H. (2013). The Effect of Financial Incentive Framing and Descriptive Norms on Internal Whistleblowing. Harvard Business School.
  • Chen, C., & Zhou, H. (2013). The Effect of Incentive Structures on Internal Reporting Behaviors in a Group Setting. American Accounting Association Annual Meeting.
  • Chen, C. (2013). The Effect of Financial Incentive Framing and Descriptive Norms on International Whistleblowing. European Accounting Association (EAA) Annual Congress.
  • Chen, C., & Zhou, H. (2013). Electronic Fraud Brainstorming in Hierarchical Audit Teams: Does Interaction Help or Hurt? European Accounting Association (EAA) Annual Congress.
  • Chen, C. (2013). The Effect of Competition Intensity and Competition Type on the Use of Customer Satisfaction Measures in Executive Annual Bonus Contracts. University of California at Irvine.
  • Chen, C., & Zhou, H. (2013). The Effect of Financial Incentive Framing and Descriptive Norms on International Whistleblowing. American Accounting Association Management Accounting Section Conference.
  • Chen, C., & Zhou, H. (2013). The Effect of Incentive Structures on Internal Reporting Behaviors in a Group Setting. Management Accounting Section Mid-Year Meeting.
  • Chen, C. (2012). Determinants and Consequences of Delegation in Transfer Pricing: an Empirical Investigation. International Symposium on Management Accounting Research.
  • Chen, C. (2012). The Effect of Competition Intensity and Competition Type on the Use of Customer Satisfaction Measures in Executive Annual Bonus Contracts. Global Management Accounting Research Symposium.
  • Chen, C. (2012). The Effect of Competition Intensity and Competition Type on the Use of Customer Satisfaction Measures in Executive Annual Bonus Contracts. University of Washington.
  • Chen, C. (2011). Can Wages Buy Honesty? The Relationship between Relative Wages and Employee Theft. University of Texas at Austin.
  • Chen, C. (2011). Can Wages Buy Honesty? The Relationship between Relative Wages and Employee Theft. International Symposium on Management Accounting and Control.
  • Chen, C. (2011). Can Wages Buy Honesty? The Relationship between Relative Wages and Employee Theft. University of Arizona.
  • Chen, C. (2011). Reward System Design and Group Creativity: An Experimental Investigation. American Accounting Association Annual Meeting.
  • Chen, C. (2010). Relative Wages and Employee Theft in Retail Chains. American Accounting Association Management Accounting Section Conference.
  • Chen, C. (2010). Reward System Design and Group Creativity: An Experimental Investigation. Southern Illinois University.
  • Chen, C. (2010). Reward System Design and Group Creativity: An Experimental Investigation. Purdue University.
  • Chen, C. (2010). Reward System Design and Group Creativity: An Experimental Investigation. The 6th International Symposium on Management Accounting and Controls.
  • Chen, C. (2010). Reward System Design and Group Creativity: An Experimental Investigation. Global Management Accounting Research Symposium.
  • Chen, C. (2010). Reward System Design and Group Creativity: An Experimental Investigation. University of Washington.
  • Chen, C. (2010). Reward System Design and Group Creativity: An Experimental Investigation. University of North Texas.
  • Chen, C. (2010). Reward System Design and Group Creativity: An Experimental Investigation. Management Accounting Section Mid-Year Meeting.
  • Chen, C. (2010). Reward System Design and Group Creativity: An Experimental Investigation. University of Iowa.
  • Chen, C. (2010). Reward System Design and Group Creativity: An Experimental Investigation. University of Kentucky.
  • Chen, C., & Zhou, H. (2010). Reward System Design and Group Creativity: An Experimental Investigation. University of Illinois at Urbana-Champaign.
  • Chen, C., & Zhou, H. (2010). Reward System Design and Group Creativity: An Experimental Investigation. American Accounting Association Annual Meeting.
  • Chen, C. (2009). Managerial Empire Building, Corporate Governance, and the Asymmetrical Behavior of Selling, General, and Administrative Costs. University of California at Irvine.
  • Chen, C. (2009). Managerial Empire Building, Corporate Governance, and the Behavior of Selling, General, and Administrative Costs. American Accounting Association Management Accounting Section Conference.
  • Chen, C. (2008). Do Internal Controls Mitigate Employee Theft in Chain Organizations? American Accounting Association Management Accounting Section Conference.
  • Chen, C. (2008). The Effect of Competition Intensity and Competition Type on the Use of Customer Satisfaction Measures in Executive Annual Bonus Contracts. University of California.
  • Chen, C. (2008). The Effect of Competition Intensity and Competition Type on the Use of Customer Satisfaction Measures in Executive Annual Bonus Contracts. American Accounting Association Management Accounting Section Conference.
  • Chen, C. (2008). The Effect of Competition Intensity and Competition Type on the Use of Customer Satisfaction Measures in Executive Annual Bonus Contracts. Seattle University.
  • Chen, C. (2007). Are All Nonfinancial Performance Measures Created Equal? Evidence on Customer Satisfaction and Employee Satisfaction Measures from the Homebuilding Industry. American Accounting Association Annual Meeting.
  • Chen, C. (2007). Relevance of Customer Satisfaction Measures in a Setting with Multiple Customer Groups: Evidence from a Health Insurance Company. American Accounting Association Management Accounting Section Conference.
  • Chen, C. (2006). Relevance of Customer Satisfaction Measures in a Setting with Multiple Customer Groups: Evidence from a Health Insurance Company. University of British Columbia.
  • Chen, C. (2006). Relevance of Customer Satisfaction Measures in a Setting with Multiple Customer Groups: Evidence from a Health Insurance Company. University of Washington.
  • Chen, C. (2006). Relevance of Customer Satisfaction Measures in a Setting with Multiple Customer Groups: Evidence from a Health Insurance Company. University of Utah.
  • Chen, C. (2006). Relevance of Customer Satisfaction Measures in a Setting with Multiple Customer Groups: Evidence from a Health Insurance Company. University of Illinois at Urbana-Champaign.
  • Chen, C. (2006). Relevance of Customer Satisfaction Measures in a Setting with Multiple Customer Groups: Evidence from a Health Insurance Company. University of Toronto.
  • Anderson, S., Chen, C., & Young, S. (2006). Sticky Costs as Competitive Response: Evidence of Strategic Cost Management at Southwest Airlines. American Accounting Association Management Accounting Section Conference.

Working Papers

  • Chen, C., Di, L., Jiang, W., & Li, W. Supplier Concentration and Cost Structure.
  • Chen, C., Kim, M., Li, L., & Zhu, W. Target Difficulty and Corporate Risk Taking.
  • Chen, C., Nasev, J., & Gores, T. Managerial Overconfidence and Cost Stickiness.

Honors and Awards

  • List of Teachers Ranked as Excellent by their Students, University of Illinois at Urbana-Champaign, 2010, 2012, 2018, 2019
  • PricewaterhouseCoopers Fellowship in Accountancy, Department of Accountancy, University of Illinois at Urbana-Champaign, 2014-2018
  • Fred and Virginia Roedgers Fellowship in Accountancy, Department of Accountancy, University of Illinois at Urbana-Champaign, 2014-2018
  • Notable Contribution to the Management Accounting Literature Award, American Accounting Association ? Management Accounting Section, 2017
  • Raymond A. Hoffman Faculty Excellence Award, Department of Accountancy, University of Illinois at Urbana-Champaign, 2012, 2015

Research Interests

Management Accounting and Control, especially the Design of Performance Measurement and Compensation Systems

Current Courses

  • Decision Making for Atg (ACCY 302) Decision making implications of information provided to organization managers and to external stakeholders such as investors, creditors, customers, and regulators. Concepts from economics, statistics, and psychology emphasize the use of quantitative techniques to comprehend uncertainty and risk. Projects, together with a series of practical workshops, facilitate self-discovery of knowledge and development of a variety of professional skills and attitudes.
  • Data Analytics for Mgmt Acctg (ACCY 512) Data analytics incorporated into management decision making, including planning, cost management, and management control system design. Focuses on developing your skills of gathering and analyzing data for internal decision making purposes. 4 graduate hours. No professional credit.
  • Intro to ACCY Research (ACCY 592) Comparative study of alternative methodologies and conceptual frameworks and their application to selected current research issues central to the development of accounting thought, both theoretical and empirical. 4 graduate hours. No professional credit.
  • Special Research Problems (ACCY 593) Individual investigations or research projects selected by the students, subject to approval by the graduate adviser and the executive officer of the Department. May be repeated in the same or separate terms.
  • Thesis Research (ACCY 599) Individual direction and guidance in writing theses; seminar discussion of progress made. Approved for S/U grading only. May be repeated.

Contact

293 Wohlers Hall

1206 S. Sixth

Champaign, IL 61820

217-244-3953

cxchen@illinois.edu

Vita

Google Scholar