Long Chen

George Mason University - Department of Accounting

Associate Professor of Accounting

Fairfax, VA

United States

SCHOLARLY PAPERS

8

DOWNLOADS
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Top 20,721

in Total Papers Downloads

2,237

CITATIONS

1

Scholarly Papers (8)

Audited Financial Reporting and Voluntary Disclosure of Corporate Social Responsibility (CSR) Reports

Number of pages: 43 Posted: 29 Sep 2015
Long Chen, Bin Srinidhi, Albert Tsang and Wei Yu
George Mason University - Department of Accounting, University of Texas at Arlington - Department of Accounting, York University - Schulich School of Business and Hunter College - City University of New York
Downloads 698 (34,459)

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Corporate social responsibility, CSR disclosure, Complementarity, Audited financial reporting, Audit fees

Audited Financial Reporting and Voluntary Disclosure of Corporate Social Responsibility (CSR) Reports

Journal of Management Accounting Research, Forthcoming
Posted: 07 Feb 2016
Long Chen, Bin Srinidhi, Albert Tsang and Wei Yu
George Mason University - Department of Accounting, University of Texas at Arlington - Department of Accounting, York University - Schulich School of Business and Hunter College - City University of New York

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Corporate social responsibility, CSR disclosure, Complementarity, Audited financial reporting, Audit fees

2.

Outsourcing the Information System: Determinants, Risks, and Implications for Management Control Systems

Journal of Management Accounting Research, Forthcoming
Number of pages: 74 Posted: 13 Jul 2014 Last Revised: 14 Jul 2014
University of Georgia - Terry College of Business, University of Cincinnati - Department of Accounting, George Mason University - Department of Accounting and Villanova University - School of Business
Downloads 623 (40,745)

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Outsourcing, Business Process Outsourcing, service organizations, performance risk, relational risk, management control systems

3.

The Relation between Audit Fee Cuts during the Global Financial Crisis and Earnings Quality and Audit Quality

Number of pages: 55 Posted: 21 Sep 2016
Long Chen, Gopal V. Krishnan and Wei Yu
George Mason University - Department of Accounting, Bentley University and Hunter College - City University of New York
Downloads 387 (73,923)

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Financial Crisis, Audit Fees, Earnings Quality, Going Concern

4.

Obtaining Assurance for Financial Statement Audits and Control Audits when Aspects of the Financial Reporting Process are Outsourced

Auditing: A Journal of Practice & Theory, Vol. 32, No. Supplement 1, 2013
Number of pages: 71 Posted: 01 Apr 2012 Last Revised: 12 Jul 2014
Villanova University - School of Business, George Mason University - Department of Accounting, University of Georgia - Terry College of Business, Texas A&M University - Department of Accounting and University of Cincinnati - Department of Accounting
Downloads 345 (84,504)

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Outsourcing, SAS 70/SSAE 16/ SOC report, service organizations, audit quality

5.

Debtholders' Demand for Conservatism: Evidence from Changes in Directors' Fiduciary Duties

Journal of Accounting Research, Forthcoming
Number of pages: 49 Posted: 02 May 2012 Last Revised: 20 Sep 2014
JK Aier, Long Chen and Mikhail Pevzner
George Mason University, George Mason University - Department of Accounting and University of Baltimore - Merrick School of Business
Downloads 184 (160,288)
Citation 1

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Conservatism, fiduciary duties, near insolvency, board governance

6.

Debtholders’ Demand for Conservatism: Evidence from Changes in Directors’ Fiduciary Duties

Journal of Accounting Research, Vol. 52, No. 5, 2014
Posted: 16 Nov 2014
JK Aier, Long Chen and Mikhail Pevzner
George Mason University, George Mason University - Department of Accounting and University of Baltimore - Merrick School of Business

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Conservatism, fiduciary duties, near insolvency, board governance

7.

The Effect of Mandatory IFRS Adoption on International Cross-Listings

The Accounting Review, Forthcoming
Posted: 13 Jul 2014 Last Revised: 27 Mar 2017
Long Chen, Jeff Ng and Albert Tsang
George Mason University - Department of Accounting, Chinese University of Hong Kong (CUHK) - School of Accountancy and York University - Schulich School of Business

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Mandatory IFRS Adoption; Cross-listing; GAAP Difference

8.

Pro Forma Disclosures, Audit Fees, and Auditor Resignations

Journal of Accounting and Public Policy, Vol. 31, No. 3, 2012
Posted: 13 Oct 2010 Last Revised: 12 Jul 2014
George Mason University - Department of Accounting, Bentley University and University of Baltimore - Merrick School of Business

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Sarbanes-Oxley Act, Regulation G, Audit Fees, Auditor Resignations, Non-GAAP earnings