Clara Xiaoling Chen

University of Illinois at Urbana-Champaign - Department of Accountancy

Assistant Professor

1206 South Sixth Street

Champaign, IL 61820

United States

SCHOLARLY PAPERS

17

DOWNLOADS
Rank 12,009

SSRN RANKINGS

Top 12,009

in Total Papers Downloads

3,865

CITATIONS
Rank 30,692

SSRN RANKINGS

Top 30,692

in Total Papers Citations

7

Scholarly Papers (17)

1.

Managerial Overconfidence and Cost Stickiness

Number of pages: 42 Posted: 31 Jan 2013
Clara Xiaoling Chen, Timo Gores and Julia Nasev
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Cologne and Ludwig-Maximilians-University Munich
Downloads 1,620 (9,997)
Citation 1

Abstract:

Loading...

managerial overconfidence, cost stickiness, cost behavior

2.

Disaggregation and the Quality of Management Earnings Forecasts

Number of pages: 50 Posted: 20 Sep 2008
Clara Xiaoling Chen, Rajib Doogar, Laura Yue Li and Theodore Sougiannis
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Washington, Bothell, University of Illinois at Urbana-Champaign and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 471 (58,554)
Citation 3

Abstract:

Loading...

Management earnings forecasts

3.

Determinants and Consequences of Divisional Autonomy in Transfer Pricing: An Empirical Investigation

AAA 2014 Management Accounting Section (MAS) Meeting Paper
Number of pages: 59 Posted: 26 Feb 2013 Last Revised: 14 Nov 2013
Clara Xiaoling Chen, Shimin Chen, Fei Pan and Yue Wang
University of Illinois at Urbana-Champaign - Department of Accountancy, China Europe International Business School (CEIBS), Shanghai University of Finance and Economics and Shanghai University of Finance and Economics
Downloads 380 (75,727)

Abstract:

Loading...

transfer pricing, autonomy, decentralization, agency theory

4.

Why Do We Work? Empirical Evidence on Work Motivation and the Effects of Management Control System Design on Work Motivation

AAA 2015 Management Accounting Section (MAS) Meeting
Number of pages: 59 Posted: 17 Aug 2014 Last Revised: 12 Apr 2018
Clara Xiaoling Chen, Jeremy B. Lill and Thomas W. Vance
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Kansas and Colorado State University, Fort Collins - Department of Accounting
Downloads 353 (82,538)

Abstract:

Loading...

Motivation, Perceived Locus of Causality, Management Control, Control Systems, Motivation Orientations

5.

The Effects of Forecast Type and Performance-Based Incentives on the Quality of Management Forecasts

AAA 2014 Management Accounting Section (MAS) Meeting Paper
Number of pages: 33 Posted: 16 Aug 2013 Last Revised: 24 Dec 2013
Clara Xiaoling Chen, Kristina M. Rennekamp and Flora H. Zhou
University of Illinois at Urbana-Champaign - Department of Accountancy, SC Johnson Graduate School of Business and Georgia State University
Downloads 325 (90,648)

Abstract:

Loading...

forecast type, budgeting, disaggregated forecasts, motivated reasoning, performance-based incentives, forecast quality

Combining Creativity and Control: Understanding Individual Motivation in Large-Scale Collaborative Creativity

Number of pages: 74 Posted: 10 Sep 2009 Last Revised: 29 Aug 2018
Paul S. Adler and Clara Xiaoling Chen
University of Southern California - Management and Organization Department and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 304 (97,001)
Citation 3

Abstract:

Loading...

management control systems, creativity, collaborative creativity, motivation, perceived locus of causality, self-construal, levers of control

Combining Creativity and Control: Understanding Individual Motivation in Large-Scale Collaborative Creativity

Accounting, Organizations and Society, 36(2) (2011): 63-85
Posted: 10 Mar 2011 Last Revised: 21 Sep 2012
Paul S. Adler and Clara Xiaoling Chen
University of Southern California - Management and Organization Department and University of Illinois at Urbana-Champaign - Department of Accountancy

Abstract:

Loading...

Management control system, creativity, motivation, perceived locus of causality, self-construal, levers of control

7.

CEOs versus CFOs: Managerial Overconfidence and Cost Behavior

AAA 2019 Management Accounting Section (MAS) Meeting
Number of pages: 44 Posted: 17 Aug 2018
Clara Xiaoling Chen, Timo Gores, Julia Nasev and Steve Wu
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Cologne, Ludwig-Maximilians-University Munich and The University of Hong Kong - School of Business
Downloads 164 (178,025)

Abstract:

Loading...

Managerial characteristics, CFO, overconfidence, cost stickiness, cost behavior

8.

Does Relationship Matter? Buyer-Supplier Relationship and the Association between Supplier Concentration and Cost Structure

AAA 2018 Management Accounting Section (MAS) Meeting
Number of pages: 46 Posted: 31 Jul 2017 Last Revised: 30 Aug 2018
Clara Xiaoling Chen, Lulu Di, Wei Jiang and Wei Li
University of Illinois at Urbana-Champaign - Department of Accountancy, Jinan University, Jinan University, Department of Accounting and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 164 (178,025)

Abstract:

Loading...

Supplier concentration, cost structure, cost behavior, interfirm relationship

9.

Target Difficulty and Corporate Risk Taking

AAA 2019 Management Accounting Section (MAS) Meeting
Number of pages: 51 Posted: 09 Aug 2018 Last Revised: 01 Dec 2018
Clara Xiaoling Chen, MJ Kim, Laura Yue Li and Wei Zhu
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Illinois at Urbana-Champaign - Department of Accountancy, University of Illinois at Urbana-Champaign and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 78 (303,998)

Abstract:

Loading...

target difficulty, performance target, risk taking, return volatility

10.

The Effect of Incentive Framing and Descriptive Norms on Internal Whistleblowing

Contemporary Accounting Research, Vol. 34, No. 4, 2017
Number of pages: 40 Posted: 12 Feb 2019 Last Revised: 11 Apr 2019
Clara Xiaoling Chen, Jennifer E. Nichol and Flora H. Zhou
University of Illinois at Urbana-Champaign - Department of Accountancy, Northeastern University and Georgia State University
Downloads 6 (594,645)

Abstract:

Loading...

rewards, penalties, internal whistleblowing

11.

Nominal versus Interacting Electronic Fraud Brainstorming in Hierarchical Audit Teams

Accounting Review, Forthcoming
Posted: 10 Jun 2014
Clara Xiaoling Chen, Ken Trotman and Flora H. Zhou
University of Illinois at Urbana-Champaign - Department of Accountancy, UNSW Australia Business School, School of Accounting and Georgia State University

Abstract:

Loading...

fraud brainstorming, nominal versus interacting teams, mental simulation, social loafing

12.

The Effect of Measurement Timing on the Information Content of Customer Satisfaction Measures

Management Accounting Research, Forthcoming
Posted: 19 Dec 2013
Clara Xiaoling Chen, Melissa Martin and Kenneth A. Merchant
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Illinois at Chicago and University of Southern California - Leventhal School of Accounting

Abstract:

Loading...

customer satisfaction, nonfinancial performance measures, intangible asset, performance driver, consumption systems, homebuilding industry

13.

The Effect of Competition Intensity and Competition Type on the Use of Customer Satisfaction Measures in Executive Annual Bonus Contracts

Accounting Review, Forthcoming
Posted: 15 Aug 2011 Last Revised: 19 Jun 2014
Clara Xiaoling Chen, Ella Mae Matsumura, Jae Yong Shin and Steve Wu
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Wisconsin-Madison - Department of Accounting and Information Systems, Seoul National University - College of Business Administration and The University of Hong Kong - School of Business

Abstract:

Loading...

Managerial incentives; competition; nonfinancial performance measures; customer satisfaction

14.

Reward System Design and Group Creativity: An Experimental Investigation

Accounting Review, Vol. 87, No. 6, 2012
Posted: 09 Apr 2010 Last Revised: 21 Sep 2012
Clara Xiaoling Chen, Michael G. Williamson and Flora H. Zhou
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Illinois at Urbana-Champaign - Department of Accountancy and Georgia State University

Abstract:

Loading...

Reward System Design, Incentives, Creativity, Groups, Tournaments

15.

Can Wages Buy Honesty? The Relationship Between Relative Wages and Employee Theft

Journal of Accounting Research 50(4), 2012: 967-1000
Posted: 18 Sep 2009 Last Revised: 21 Sep 2012
Clara Xiaoling Chen and Tatiana Sandino
University of Illinois at Urbana-Champaign - Department of Accountancy and Harvard Business School - Accounting and Control

Abstract:

Loading...

Wages, employee compensation, management control, employee theft, reciprocity, gift exchange, social norms, retail chains

The Agency Problem, Corporate Governance, and the Asymmetrical Behavior of Selling, General, and Administrative Costs

Contemporary Accounting Research, 29(1) (Spring 2012): 252-282
Posted: 09 Mar 2011 Last Revised: 13 Jan 2016
Clara Xiaoling Chen, Hai Lu and Theodore Sougiannis
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Toronto - Rotman School of Management and University of Illinois at Urbana-Champaign - Department of Accountancy

Abstract:

Loading...

SG&A Cost behavior, cost asymmetry, cost stickiness, agency problem, empire building, downsizing, corporate governance

The Agency Problem, Corporate Governance, and the Asymmetrical Behavior of Selling, General, and Administrative Costs

AAA 2009 Management Accounting Section (MAS) Meeting Paper
Posted: 07 Aug 2008 Last Revised: 13 Jan 2016
Clara Xiaoling Chen, Hai Lu and Theodore Sougiannis
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Toronto - Rotman School of Management and University of Illinois at Urbana-Champaign - Department of Accountancy

Abstract:

Loading...

SG&A Cost behavior, cost asymmetry, cost stickiness, agency problem, empire building, downsizing, corporate governance

Who Really Matters? Revenue Implications of Stakeholder Satisfaction in a Health Insurance Company

AAA 2007 Management Accounting Section (MAS) Meeting
Posted: 12 Jul 2006 Last Revised: 19 Oct 2014
Clara Xiaoling Chen
University of Illinois at Urbana-Champaign - Department of Accountancy

Abstract:

Loading...

Nonfinancial performance measures, customer satisfaction, stakeholder satisfaction, stakeholder theory, health insurance industry

Who Really Matters? Revenue Implications of Stakeholder Satisfaction in a Health Insurance Company

The Accounting Review, Vol. 84, No. 6, November 2009
Posted: 18 May 2010
Clara Xiaoling Chen
University of Illinois at Urbana-Champaign - Department of Accountancy

Abstract:

Loading...

Nonfinancial Performance Measures, Customer Satisfaction, Stakeholder Satisfaction, Stakeholder Theory, Health Care

Other Papers (2)

Total Downloads: 897    Citations: 0
1.

The Effect of Competition on the Contracting Use of Customer Satisfaction: Evidence from the American Customer Satisfaction Index (ACSI)

AAA 2008 MAS Meeting Paper
Number of pages: 56 Posted: 31 Jul 2007 Last Revised: 16 May 2014
Clara Xiaoling Chen, Ella Mae Matsumura and Jae Yong Shin
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Wisconsin-Madison - Department of Accounting and Information Systems and Seoul National University - College of Business Administration
Downloads 542

Abstract:

Loading...

Nonfinancial performance measures, customer satisfaction, competition, CEO compensation

2.

The Effect of Financial Incentive Framing and Descriptive Norms on Internal Whistleblowing

AAA 2013 Management Accounting Section (MAS) Meeting Paper
Number of pages: 38 Posted: 20 Aug 2012 Last Revised: 18 Jun 2014
Clara Xiaoling Chen, Jennifer E. Nichol and Flora H. Zhou
University of Illinois at Urbana-Champaign - Department of Accountancy, Northeastern University and Georgia State University
Downloads 355 (79,802)

Abstract:

Loading...

incentives, peer reporting, internal whistleblowing, norms, rewards, penalties