Tai-Yuan CHEN

Department of Accounting, HKUST Business School, Hong Kong University of Science & Technology

Professor of Accounting

Clear Water Bay

Kowloon

Hong Kong

  • Department of Accounting, HKUST Business School, Hong Kong University of Science & Technology

SCHOLARLY PAPERS

13

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TOTAL CITATIONS
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Top 4,260

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235

Scholarly Papers (13)

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1.

Corporate Disclosures by Family Firms

Downloads 2,465 (12,447)
Citation 117

Corporate Disclosures by Family Firms

Number of pages: 69 Posted: 27 Apr 2006
Ashiq Ali, Tai-Yuan CHEN and Suresh Radhakrishnan
University of Texas at Dallas - Naveen Jindal School of Management, Department of Accounting, HKUST Business School, Hong Kong University of Science & Technology and JSOM, University of Texas at Dallas
Downloads 1,451 (28,148)
Citation 71

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corporate disclosures, family firms, agency problems, earnings quality, management forecasts

Corporate Disclosures by Family Firms

Journal of Accounting and Economics, Forthcoming
Number of pages: 73 Posted: 15 Feb 2007
Ashiq Ali, Tai-Yuan CHEN and Suresh Radhakrishnan
University of Texas at Dallas - Naveen Jindal School of Management, Department of Accounting, HKUST Business School, Hong Kong University of Science & Technology and JSOM, University of Texas at Dallas
Downloads 1,014 (47,425)
Citation 46

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U.S. family firms, Corporate disclosure, Earnings quality, Corporate governance disclosure, Management forecasts

2.

Substitution between Real and Accruals-Based Earnings Management after Voluntary Adoption of Compensation Clawback Provisions

Accounting Review, Forthcoming
Number of pages: 47 Posted: 13 Jun 2014
Lilian H. Chan, Kevin C. W. Chen, Tai-Yuan CHEN and Yangxin Yu
The University of Hong Kong, Hong Kong University of Science and Technology, Department of Accounting, HKUST Business School, Hong Kong University of Science & Technology and City University of Hong Kong
Downloads 1,275 (34,594)
Citation 35

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clawback provisions; real transactions management; accruals management

3.

The Effects of Firm-Initiated Clawback Provisions on Earnings Quality and Auditor Behavior

Journal of Accounting and Economics, Forthcoming
Number of pages: 50 Posted: 29 Nov 2011 Last Revised: 02 May 2012
Lilian H. Chan, Kevin C. W. Chen, Tai-Yuan CHEN and Yangxin Yu
The University of Hong Kong, Hong Kong University of Science and Technology, Department of Accounting, HKUST Business School, Hong Kong University of Science & Technology and City University of Hong Kong
Downloads 1,002 (48,920)
Citation 43

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Dodd-Frank Act, clawbacks, restatements

4.

The Role of Manufacturing Practices in Mediating the Impact of Activity-Based Costing on Plant Performance

Accounting, Organizations and Society, Forthcoming
Number of pages: 39 Posted: 19 Sep 2007
Rajiv D. Banker, Tai-Yuan CHEN and Indranil Bardhan
Temple University - Department of Accounting, Department of Accounting, HKUST Business School, Hong Kong University of Science & Technology and University of Texas at Dallas
Downloads 901 (56,722)
Citation 5

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Activity-based costing, World-class manufacturing, Plant performance, Mediation

5.

Transparency and Financing Choices of Family Firms

Downloads 846 (61,874)
Citation 6

Transparency and Financing Choices of Family Firms

Number of pages: 56 Posted: 26 Jul 2010
Tai-Yuan CHEN, Sudipto Dasgupta and Yangxin Yu
Department of Accounting, HKUST Business School, Hong Kong University of Science & Technology, Chinese University of Hong Kong, ABFER, CEPR, and ECGI and City University of Hong Kong
Downloads 430 (143,551)
Citation 6

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Family firms, Transparency, Debt Maturity, Capital Structure

Transparency and Financing Choices of Family Firms

Journal of Financial and Quantitative Analysis (JFQA), Forthcoming
Number of pages: 57 Posted: 29 Nov 2012 Last Revised: 06 Jan 2016
Tai-Yuan CHEN, Sudipto Dasgupta and Yangxin Yu
Department of Accounting, HKUST Business School, Hong Kong University of Science & Technology, Chinese University of Hong Kong, ABFER, CEPR, and ECGI and City University of Hong Kong
Downloads 416 (149,283)

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family firms, capital structure, corporate transparency, debt maturity

6.

The Effect of Mandatory IFRS Adoption on Bank Loan Contracting

Number of pages: 51 Posted: 09 Oct 2012 Last Revised: 05 Mar 2013
Tai-Yuan CHEN, Chen-lung Chin, Shiheng Wang and Chun Yao
Department of Accounting, HKUST Business School, Hong Kong University of Science & Technology, National Chengchi University (NCCU) - Department of Accounting, Hong Kong University of Science & Technology (HKUST) and National Chengchi University (NCCU)
Downloads 831 (63,357)
Citation 10

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mandatory IFRS adoption, loan contracting, accounting quality

7.

Reexamining the Relation Between Audit and Non-Audit Fees: Dealing with Weak Instruments in Two-Stage Least Squares Estimation

Number of pages: 37 Posted: 24 Jul 2010
Lilian H. Chan, Tai-Yuan CHEN, Surya N. Janakiraman and Suresh Radhakrishnan
The University of Hong Kong, Department of Accounting, HKUST Business School, Hong Kong University of Science & Technology, University of Texas at Dallas - Department of Accounting & Information Management and JSOM, University of Texas at Dallas
Downloads 397 (159,049)
Citation 5

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Audit and non-audit fees, Two stage least squares, weak instruments

8.

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

Journal of International Accounting Research, Forthcoming
Number of pages: 59 Posted: 19 Oct 2015
Tai-Yuan CHEN, Chen-lung Chin, Shiheng Wang and Chun Yao
Department of Accounting, HKUST Business School, Hong Kong University of Science & Technology, National Chengchi University (NCCU) - Department of Accounting, Hong Kong University of Science & Technology (HKUST) and National Chengchi University (NCCU)
Downloads 356 (179,541)
Citation 1

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Information asymmetry; accounting quality; mandatory IFRS adoption; bank loan contracts

9.

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

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 50 Posted: 20 Jul 2017
Tai-Yuan CHEN, Guochang Zhang and Yi Zhou
Department of Accounting, HKUST Business School, Hong Kong University of Science & Technology, University of Hong Kong and Fudan University
Downloads 340 (189,375)
Citation 2

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Contract enforceability; Non-compete covenants; Discretionary investment; Financial reporting

10.

Auditors Under Fire: The Association between Audit Errors and the Career Setbacks of Individual Auditors

Downloads 283 (229,490)
Citation 9

Auditors Under Fire: The Association between Audit Errors and the Career Setbacks of Individual Auditors

Number of pages: 61 Posted: 09 Aug 2021
Kevin C. W. Chen, Tai-Yuan CHEN, Weifang Han and Hongqi Yuan
Hong Kong University of Science and Technology, Department of Accounting, HKUST Business School, Hong Kong University of Science & Technology, Shanghai University of Finance and Economics and Fudan University - School of Management
Downloads 283 (227,827)
Citation 9

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Audit errors; individual auditors; financial misstatement;

Auditors Under Fire: The Association Between Audit Errors and the Career Setbacks of Individual Auditors

Journal of Accounting Research, Volume 60, Issue 3, 2022, HKUST Business School Research Paper No. 2022-084
Posted: 11 Oct 2022 Last Revised: 13 Dec 2022
Kevin C. W. Chen, Tai-Yuan CHEN, Weifang Han and Hongqi Yuan
Hong Kong University of Science and Technology, Department of Accounting, HKUST Business School, Hong Kong University of Science & Technology, Shanghai University of Finance and Economics and Fudan University - School of Management

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audit failures, audit firm management, audit opinions, audit quality, auditing market, auditor incentives, auditor punishment, financial restatements

11.

Uneven Regulatory Playing Field and Bank Transparency Abroad

Downloads 120 (496,382)
Citation 1

Uneven Regulatory Playing Field and Bank Transparency Abroad

Journal of International Business Studies, HKUST Business School Research Paper No. 2021-041
Number of pages: 55 Posted: 23 Nov 2021 Last Revised: 05 Jan 2022
Tai-Yuan CHEN, Yi-Chun Chen and Mingyi Hung
Department of Accounting, HKUST Business School, Hong Kong University of Science & Technology, City University of Hong Kong (CityU) and Hong Kong University of Science & Technology (HKUST)
Downloads 62 (762,491)
Citation 1

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Transparency Within and Among MNEs and National States, Agency Theory, Multinational Corporations (MNCs) and Enterprises (MNEs), Headquarters-Subsidiary Roles and Relations

Uneven Regulatory Playing Field and Bank Transparency Abroad

HKUST IEMS Thought Leadership Brief No. 37
Number of pages: 4 Posted: 03 Mar 2020 Last Revised: 07 Aug 2021
Tai-Yuan CHEN
Department of Accounting, HKUST Business School, Hong Kong University of Science & Technology
Downloads 58 (789,208)

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China, Financial Development, Firms

12.

Restrictions on Managerial Outside Job Opportunities and Corporate Tax Policy: Evidence from a Natural Experiment

Journal of Accounting and Public Policy, Forthcoming
Number of pages: 51 Posted: 20 Jul 2021
Tai-Yuan CHEN, Zhihong Chen and Yongbo Li
Department of Accounting, HKUST Business School, Hong Kong University of Science & Technology, Hong Kong University of Science and Technology and Shenzhen Audencia Financial Technology Institute
Downloads 78 (661,646)
Citation 1

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Inevitable disclosure doctrine; outside job opportunities; tax avoidance; tax risk; firm value

13.

The Effects of Firm-Initiated Clawback Provisions on Bank Loan Contracting

Journal of Financial Economics (JFE), Forthcoming
Posted: 23 Jun 2013
Lilian H. Chan, Kevin C. W. Chen and Tai-Yuan CHEN
The University of Hong Kong, Hong Kong University of Science and Technology and Department of Accounting, HKUST Business School, Hong Kong University of Science & Technology

Abstract:

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Voluntary Clawbacks, Bank Loans, Information Uncertainty, financial covenants