Clara Xiaoling Chen

University of Illinois at Urbana-Champaign - Department of Accountancy

Professor

1206 South Sixth Street

Champaign, IL 61820

United States

  • University of Illinois at Urbana-Champaign - Department of Accountancy

SCHOLARLY PAPERS

24

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36

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13

Scholarly Papers (24)

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1.

Management Control System Design and Employees’ Autonomous Motivation

Journal of Management Accounting Research (2017)
Number of pages: 41 Posted: 17 Aug 2014 Last Revised: 28 Jan 2023
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 777 (56,368)
Citation 1

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Self-determination Theory; Motivation; Management Control Systems; Levers of Control; Perceived Locus of Causality; Autonomous Motivation

2.

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 623 (75,072)
Citation 1

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transfer pricing, autonomy, decentralization, agency theory

3.

Accounting Performance Goals in CEO Compensation Contracts and Corporate Risk Taking

Chen, CX., Kim, M., Li, LY., and Zhu, W. (2021), Accounting Performance Goals in CEO Compensation Contracts and Corporate Risk Taking, Management Science (Accepted)
Number of pages: 42 Posted: 18 Feb 2020 Last Revised: 12 Jun 2021
Clara Xiaoling Chen, MJ Kim, Laura Yue Li and Wei Zhu
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Wisconsin - Madison - Department of Accounting and Information Systems, University of Illinois at Urbana-Champaign and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 584 (81,297)
Citation 6

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performance goals, target setting, risk taking, executive compensation

4.

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 564 (84,973)
Citation 10

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Management earnings forecasts

5.

Supplier-Base Concentration and Cost Structure

https://doi.org/10.2308/JMAR-2022-009
Number of pages: 60 Posted: 31 Jul 2017 Last Revised: 25 Jul 2023
Clara Xiaoling Chen, Lulu Di, Wei Jiang and Wei Li
University of Illinois at Urbana-Champaign - Department of Accountancy, Southwestern University of Finance and Economics (SWUFE), Renmin University of China and University of Washington-Bothell
Downloads 479 (103,922)

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Supplier-base concentration; supply risk; cost structure, cost elasticity; interfirm relationship

6.

CFO Overconfidence and Cost Behavior

Journal of Management Accounting Research (http://aaapubs.org/)
Number of pages: 44 Posted: 17 Aug 2018 Last Revised: 30 Jul 2023
Clara Xiaoling Chen, Julia Nasev and Steve Wu
University of Illinois at Urbana-Champaign - Department of Accountancy, Ludwig-Maximilians-University Munich and The University of Hong Kong - School of Business
Downloads 405 (126,479)
Citation 1

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

7.

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 Management and Bentley University
Downloads 375 (137,937)
Citation 9

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

8.

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

Downloads 368 (141,273)

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 368 (140,195)
Citation 7

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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

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

9.

Do Major Customers Help or Hurt Innovation? The Effects of Customer-Base Concentration on Innovation Volume and Radicalness

Number of pages: 54 Posted: 12 Aug 2021 Last Revised: 15 Mar 2023
Clara Xiaoling Chen, Wei Jiang and Wentao Yao
University of Illinois at Urbana-Champaign - Department of Accountancy, Renmin University of China and Xiamen University - School of Management
Downloads 217 (241,590)
Citation 1

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Customer-base concentration; innovation radicalness; financial constraints; investment irreversibility

10.

The Effect of Advice Valence on the Perceived Credibility of Data Analytics

Journal of Management Accounting Research, Forthcoming; doi: https://doi.org/10.2308/JMAR-2020-015
Number of pages: 48 Posted: 27 Sep 2021
Clara Xiaoling Chen, Ryan Hudgins and William F. Wright
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Western Ontario - Richard Ivey School of Business and University of Illinois
Downloads 154 (326,808)
Citation 1

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data analytics, source credibility, motivated reasoning, advice

11.

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, 2019
Number of pages: 54 Posted: 04 Jan 2020
Clara Xiaoling Chen, Yongjing Gao, Yue Wang and Shuang Xue
University of Illinois at Urbana-Champaign - Department of Accountancy, affiliation not provided to SSRN, Shanghai University of Finance and Economics and Shanghai University of Finance and Economics
Downloads 133 (367,145)
Citation 1

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Compensation contracts, performance measure weights, incentives, tailoring, middle managers

12.

Labor Market Participants’ Reactions to Salary Range Disclosures

Number of pages: 49 Posted: 08 Nov 2023
Clara Xiaoling Chen, Victoria Fung and Lisa LaViers
University of Illinois at Urbana-Champaign - Department of Accountancy, The University of Illinois at Urbana-Champaign and A.B. Freeman School of Business at Tulane
Downloads 126 (382,486)

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pay transparency, pay range, disclosure, gender, pay fairness, job postings, human capital

13.

Performance Measurement System Diversity and Product Innovation: Evidence from Longitudinal Survey Data

Accounting, Organizations and Society, Forthcoming
Number of pages: 46 Posted: 23 Feb 2022 Last Revised: 16 Aug 2023
Clara Xiaoling Chen, Jeremy B. Lill and Lorenzo Lucianetti
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Kansas and University of Chieti and Pescara
Downloads 87 (494,371)

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Performance measurement system; product innovation; performance measurement diversity; diagnostic controls; interactive controls; interdependence; complementarity

14.

The Power of Sharing Failures: The Effects of Failure Disclosure on Exploration Performance

Number of pages: 38 Posted: 26 May 2023
Clara Xiaoling Chen, Xian Huang and Laura W. Wang
University of Illinois at Urbana-Champaign - Department of Accountancy, Xiamen University - Department of Accounting and University of Illinois at Urbana-Champaign
Downloads 78 (527,803)

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failure disclosure, exploration, performance evaluation, cognitive reappraisal, emotion regulation

15.

Can Second Chance Provisions Increase the Effectiveness of Penalty Contracts? Evidence from a Quasi-Field Experiment

Number of pages: 36 Posted: 20 Jan 2022
Clara Xiaoling Chen, Laura W. Wang, Anne Wu and Steve Wu
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Illinois at Urbana-Champaign, National Chengchi University (Taipei) and Western University
Downloads 64 (587,748)

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penalty, second chance, fairness, performance

16.

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 Bentley University
Downloads 58 (617,259)
Citation 6

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rewards, penalties, internal whistleblowing

17.

The Bullwhip Effect, Demand Uncertainty, and Cost Structure

Contemporary Accounting Research, Forthcoming
Number of pages: 50 Posted: 24 May 2021 Last Revised: 22 Sep 2023
Clara Xiaoling Chen, Jing Liang, Shilei Yang and Jing Zhu
University of Illinois at Urbana-Champaign - Department of Accountancy, Chengdu University of Technology, Southwestern University of Finance and Economics (SWUFE) and Southwestern University of Finance and Economics (SWUFE)
Downloads 30 (797,178)

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bullwhip effect, cost structure, demand uncertainty, cost behavior

18.

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 Bentley University

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

19.

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

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

20.

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

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Managerial incentives; competition; nonfinancial performance measures; customer satisfaction

21.

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 Bentley University

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Reward System Design, Incentives, Creativity, Groups, Tournaments

22.

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

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

23.

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

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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

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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

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

24.

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

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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

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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

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

Other Papers (2)

Total Downloads: 1,023
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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 591

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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 Bentley University
Downloads 432 (79,802)

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