Contact
293 Wohlers Hall
1206 S Sixth St
Champaign, IL 61820
Listings
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, 2017-2021
- 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., Wang, L., Wu, A., & Wu, S. (2024). Can Second-Chance Provisions Increase the Effectiveness of Penalty Contracts? Evidence from a Quasi-Field Experiment. Contemporary Accounting Research, 41 (3), 1672-1694. link >
- Baik, D., Chen, C., & Godsell, D. (2024). Board gender diversity and investment efficiency: Global evidence from 83 country-level interventions. The Accounting Review, 99 (3), 1-36. link >
- Chen, C., Liang, J., Yang, S., & Zhu, J. (2024). The Bullwhip Effect, Demand Uncertainty, and Cost Structure. Contemporary Accounting Research, 41 (1), 195-225. link >
- Chen, C., Lill, J., & Lucianetti, L. (2023). Performance Measurement System Diversity and Product Innovation: Evidence from Longitudinal Survey Data. Accounting, Organizations and Society, 111 101480. link >
- Chen, C., Di, L., Jiang, W., & Li, W. (2023). Supplier-Base Concentration and Cost Structure. Journal of Management Accounting Research, 35 (2), 69-96. link >
- Chen, C., Hudgins, R., & Wright, W. (2022). The Effect of Advice Valence on the Perceived Credibility of Data Analytics. Journal of Management Accounting Research, 34 (2), 97-116. link >
- Chen, C., Kim, M., Li, L., & Zhu, W. (2022). Accounting Performance Goals in CEO Compensation Contracts and Corporate Risk Taking. Management Science, 68 (8), 6039-6058. link >
Other Publications
Articles
- Chen, C., Nasev, J., & Wu, S. (2022). CFO Overconfidence and Cost Behavior. Journal of Management Accounting Research, 34 (2), 117-135. link >
- Chen, C., Yin, H., & Zhang, Y. (2022). The Effects of Goal Publicity and Incentives on Self-Set Performance Goals. Journal of Management Accounting Research, 34 (1), 117-132. link >
- Chen, C., Gao, Y., Wang, Y., & Xue, S. (2020). Tailoring the Weights on Objective versus Subjective Performance Measures between Top Management and Middle Managers: Evidence from Performance-Based Equity Incentive Plans Journal of Management Accounting Research, 32 (3), 49-70. link >
- Chen, C., Lill, J., & Vance, T. (2020). Management Control System Design and Employees' Autonomous Motivation. Journal of Management Accounting Research, 32 (3), 71-91. link >
- Chen, C., Pesch, H., & Wang, L. (2020). Selection Benefits of Below-Market Pay in Social-Mission Organizations: Effects on Individual Performance and Team Cooperation. The Accounting Review, 95 (1), 57-77. link >
- 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. link >
- 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., Nichol, J., & Zhou, F. (2017). The Effect of Incentive Framing and Descriptive Norms on Internal Whistleblowing. Contemporary Accounting Research, 34 (4), 1757-1778.
- 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.
- Chen, C., Williamson, M., & 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.
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. Maastricht 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 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. University of Washington.
- 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. (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). Can Wages Buy Honesty? The Relationship between Relative Wages and Employee Theft. University of Texas at Austin.
- 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. Global Management Accounting Research Symposium.
- 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. Purdue University.
- 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. The 6th International Symposium on Management Accounting and Controls.
- 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. (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. University of Washington.
- Chen, C., & Zhou, H. (2010). Reward System Design and Group Creativity: An Experimental Investigation. American Accounting Association Annual Meeting.
- Chen, C., & Zhou, H. (2010). Reward System Design and Group Creativity: An Experimental Investigation. University of Illinois at Urbana-Champaign.
- 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. 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. (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. (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 Washington.
- 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 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.
- Chen, C. (2006). Relevance of Customer Satisfaction Measures in a Setting with Multiple Customer Groups: Evidence from a Health Insurance Company. University of Utah.
- 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
- Baik, D., Chen, C., & Godsell, D. Board gender diversity and excess CEO pay: Evidence from 83 quasi-natural experiments.
Honors and Awards
- Best PhD Student Paper Award, 11th International Conference, Journal of International Accounting Research, 2024
- Outstanding Reviewer Award, The Accounting Review, 2023, 2024
- List of Teachers Ranked as Excellent by their Students, University of Illinois at Urbana-Champaign, 2010, 2012, 2018, 2019, 2023, 2024
- Journal of Management Accounting Research Best Paper Award, American Accounting Association - Management Accounting Section, 2023
Service
- Associate Editor, Contemporary Accounting Research, 2020-2023
Research Interests
Management Accounting and Control, especially the Design of Performance Measurement and Compensation Systems
Current Courses
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Managerial Accounting (ACCY 503) Introduction to management accounting principles, as used to facilitate and align internal decisions made by managers and employees. Topics include analytical tools and techniques to address common business problems, cost information systems, budgeting, and strategic performance measurement systems.
Contact
293 Wohlers Hall
1206 S Sixth St
Champaign, IL 61820