Clara Xiaoling Chen

University of Illinois at Urbana-Champaign - Department of Accountancy

Assistant Professor

1206 South Sixth Street

Champaign, IL 61820

United States

University of Illinois at Urbana-Champaign

Assitant Professor

389 Wohlers Hall

1206 S. Sixth Street

Champaign, IL 61820

United States

SCHOLARLY PAPERS

22

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4,043

SSRN CITATIONS
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Top 26,707

in Total Papers Citations

19

CROSSREF CITATIONS

15

Scholarly Papers (22)

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: 13 Dec 2019
Clara Xiaoling Chen, Clara Xiaoling Chen, Jeremy B. Lill and Thomas W. Vance
University of Illinois at Urbana-ChampaignUniversity of Illinois at Urbana-Champaign - Department of Accountancy, University of Kansas and Colorado State University, Fort Collins - Department of Accounting
Downloads 657 (56,936)
Citation 2

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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, Clara Xiaoling Chen, Shimin Chen, Fei Pan and Yue Wang
University of Illinois at Urbana-ChampaignUniversity 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 559 (69,745)
Citation 1

Abstract:

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transfer pricing, autonomy, decentralization, agency theory

3.

Disaggregation and the Quality of Management Earnings Forecasts

Number of pages: 50 Posted: 20 Sep 2008
Clara Xiaoling Chen, Clara Xiaoling Chen, Rajib Doogar, Laura Yue Li and Theodore Sougiannis
University of Illinois at Urbana-ChampaignUniversity 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 530 (74,595)
Citation 10

Abstract:

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Management earnings forecasts

4.

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, Clara Xiaoling Chen, MJ Kim, Laura Yue Li and Wei Zhu
University of Illinois at Urbana-ChampaignUniversity 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 429 (96,035)
Citation 2

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performance goals, target setting, risk taking, executive compensation

5.

Supplier-Base Concentration and Cost Structure

AAA 2018 Management Accounting Section (MAS) Meeting
Number of pages: 48 Posted: 31 Jul 2017 Last Revised: 22 Jan 2022
Clara Xiaoling Chen, Clara Xiaoling Chen, Lulu Di, Wei Jiang and Wei Li
University of Illinois at Urbana-ChampaignUniversity 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 375 (112,032)

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Supplier concentration, cost structure, cost management, interfirm relationship

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, Clara Xiaoling Chen and Clara Xiaoling Chen
University of Southern California - Management and Organization Department and University of Illinois at Urbana-ChampaignUniversity of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 346 (121,729)
Citation 7

Abstract:

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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, Clara Xiaoling Chen and Clara Xiaoling Chen
University of Southern California - Management and Organization Department and University of Illinois at Urbana-ChampaignUniversity of Illinois at Urbana-Champaign - Department of Accountancy

Abstract:

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

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, Clara Xiaoling Chen, Kristina M. Rennekamp and Flora H. Zhou
University of Illinois at Urbana-ChampaignUniversity of Illinois at Urbana-Champaign - Department of Accountancy, SC Johnson Graduate School of Management and Bentley University
Downloads 345 (122,889)
Citation 5

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

8.

CFO Overconfidence and Cost Behavior

Journal of Management Accounting Research (http://aaapubs.org/)
Number of pages: 44 Posted: 17 Aug 2018 Last Revised: 12 Aug 2021
Clara Xiaoling Chen, Clara Xiaoling Chen, Julia Nasev and Steve Wu
University of Illinois at Urbana-ChampaignUniversity of Illinois at Urbana-Champaign - Department of Accountancy, Ludwig-Maximilians-University Munich and The University of Hong Kong - School of Business
Downloads 243 (176,010)
Citation 1

Abstract:

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

9.

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

Number of pages: 52 Posted: 12 Aug 2021
Clara Xiaoling Chen, Clara Xiaoling Chen, Wei Jiang and Wentao Yao
University of Illinois at Urbana-ChampaignUniversity of Illinois at Urbana-Champaign - Department of Accountancy, Renmin University of China and Xiamen University - School of Management
Downloads 138 (288,241)

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Customer-base Concentration, Radical Innovation, Incremental Innovation, Financial Constraints, Investment Irreversibility

10.

The Bullwhip Effect, Demand Uncertainty, and Cost Structure

Number of pages: 42 Posted: 24 May 2021
Clara Xiaoling Chen, Clara Xiaoling Chen, Jing Liang, Shilei Yang and Jing Zhu
University of Illinois at Urbana-ChampaignUniversity of Illinois at Urbana-Champaign - Department of Accountancy, Southwestern University of Finance and Economics (SWUFE), Southwestern University of Finance and Economics (SWUFE) and Southwestern University of Finance and Economics (SWUFE)
Downloads 123 (314,348)

Abstract:

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bullwhip effect, cost structure, demand uncertainty, cost behavior

11.

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, Clara Xiaoling Chen, Ryan Hudgins and William F. Wright
University of Illinois at Urbana-ChampaignUniversity of Illinois at Urbana-Champaign - Department of Accountancy, University of Western Ontario - Richard Ivey School of Business and University of Illinois
Downloads 102 (357,603)

Abstract:

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data analytics, source credibility, motivated reasoning, advice

12.

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, Clara Xiaoling Chen, Yongjing Gao, Yue Wang and Shuang Xue
University of Illinois at Urbana-ChampaignUniversity 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 85 (400,746)
Citation 1

Abstract:

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

13.

Interdependence of Performance Measurement System Choices for Innovation

Number of pages: 53 Posted: 23 Feb 2022
Clara Xiaoling Chen, Clara Xiaoling Chen, Jeremy B. Lill and Lorenzo Lucianetti
University of Illinois at Urbana-ChampaignUniversity of Illinois at Urbana-Champaign - Department of Accountancy, University of Kansas and University of Chieti and Pescara
Downloads 42 (562,072)

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Performance measurement system, innovation, performance measurement diversity, complementarity

14.

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, Clara Xiaoling Chen, Jennifer E. Nichol and Flora H. Zhou
University of Illinois at Urbana-ChampaignUniversity of Illinois at Urbana-Champaign - Department of Accountancy, Northeastern University and Bentley University
Downloads 36 (593,747)
Citation 3

Abstract:

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rewards, penalties, internal whistleblowing

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, Clara Xiaoling Chen, Laura W. Wang, Anne Wu and Steve Wu
University of Illinois at Urbana-ChampaignUniversity of Illinois at Urbana-Champaign - Department of Accountancy, University of Illinois at Urbana-Champaign, National Chengchi University (Taipei) and Western University
Downloads 33 (611,064)

Abstract:

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penalty, second chance, fairness, performance

16.

Nominal versus Interacting Electronic Fraud Brainstorming in Hierarchical Audit Teams

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

Abstract:

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

17.

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

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

Abstract:

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

18.

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, Clara Xiaoling Chen, Ella Mae Matsumura, Jae Yong Shin and Steve Wu
University of Illinois at Urbana-ChampaignUniversity 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:

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Managerial incentives; competition; nonfinancial performance measures; customer satisfaction

19.

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, Clara Xiaoling Chen, Michael G. Williamson and Flora H. Zhou
University of Illinois at Urbana-ChampaignUniversity 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

20.

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, Clara Xiaoling Chen and Tatiana Sandino
University of Illinois at Urbana-ChampaignUniversity 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

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, Clara Xiaoling Chen, Hai Lu and Theodore Sougiannis
University of Illinois at Urbana-ChampaignUniversity 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:

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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, Clara Xiaoling Chen, Hai Lu and Theodore Sougiannis
University of Illinois at Urbana-ChampaignUniversity 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:

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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 and Clara Xiaoling Chen
University of Illinois at Urbana-ChampaignUniversity 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 and Clara Xiaoling Chen
University of Illinois at Urbana-ChampaignUniversity 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: 977
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, Clara Xiaoling Chen, Ella Mae Matsumura and Jae Yong Shin
University of Illinois at Urbana-ChampaignUniversity 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 568

Abstract:

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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, Clara Xiaoling Chen, Jennifer E. Nichol and Flora H. Zhou
University of Illinois at Urbana-ChampaignUniversity of Illinois at Urbana-Champaign - Department of Accountancy, Northeastern University and Bentley University
Downloads 409 (79,802)

Abstract:

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