Jeff Zeyun Chen

Texas Christian University

Associate Professor

2900 Lubbock Ave

Fort Worth, TX 76109

United States

  • Texas Christian University

SCHOLARLY PAPERS

17

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Top 5,132

in Total Papers Downloads

13,514

SSRN CITATIONS
Rank 8,482

SSRN RANKINGS

Top 8,482

in Total Papers Citations

100

CROSSREF CITATIONS

79

Scholarly Papers (17)

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1.

Effects of Audit Quality on Earnings Management and Cost of Equity Capital: Evidence from China

Contemporary Accounting Research, Vol. 28, No.3, pp. 892-925, September 2011
Number of pages: 55 Posted: 14 Mar 2008 Last Revised: 30 Sep 2011
Hanwen Chen, Jeff Zeyun Chen, Gerald J. Lobo and Yanyan Wang
University of International Business and Economics, Texas Christian University, University of Houston - C.T. Bauer College of Business and Xiamen University
Downloads 5,254 (2,794)
Citation 38

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audit quality, cost of equity capital, earnings management, state-owned enterprises

2.

On the Use of Accounting vs. Real Earnings Management to Meet Earnings Expectations - A Market Analysis

Number of pages: 55 Posted: 12 Dec 2007 Last Revised: 21 Jun 2017
Jeff Zeyun Chen, Lynn L. Rees and Shiva Sivaramakrishnan
Texas Christian University, Utah State University - School of Accountancy and Rice University
Downloads 3,030 (7,048)
Citation 11

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earnings forecasts, financial analysts, earnings management, meet or beat expectations

3.

Association Between Borrower and Lender State Ownership and Accounting Conservatism

Journal of Accounting Research, Vol. 48, No. 5, pp. 973-1014, December 2010
Number of pages: 61 Posted: 19 Aug 2010 Last Revised: 17 Oct 2010
Hanwen Chen, Jeff Zeyun Chen, Gerald J. Lobo and Yanyan Wang
University of International Business and Economics, Texas Christian University, University of Houston - C.T. Bauer College of Business and Xiamen University
Downloads 951 (41,160)
Citation 26

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Accounting conservatism, Debt contracting, State-owned enterprises, State-owned banks

4.

Audit-Firm Profitability: Determinants and Implications for Audit Outcomes

European Accounting Review, Forthcoming
Number of pages: 47 Posted: 23 May 2021 Last Revised: 21 Feb 2023
Jeff Zeyun Chen, Anastasios Elemes, Ole-Kristian Hope and Aaron Yoon
Texas Christian University, ESSEC Business School, University of Toronto - Rotman School of Management and Northwestern University - Department of Accounting Information & Management
Downloads 696 (62,898)
Citation 3

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Auditing, Audit Firms, Audit-Firm Profitability, Key Audit Matters, Private Firms, Audit Quality, Audit Effort

5.

Key Audit Matters and the Pricing of Audit Services: Evidence from Hong Kong

Number of pages: 67 Posted: 22 Jul 2020 Last Revised: 09 Sep 2020
Jeff Zeyun Chen, Karen K. Nelson, Yanyan Wang and Lisheng Yu
Texas Christian University, Texas Christian University - Department of Accounting, Xiamen University and Business School,Sun Yat-sen University
Downloads 613 (74,049)
Citation 1

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Key Audit Matters; Expanded Auditor Reports; Audit Fees; Textual Analysis

6.

Information Processing Costs and Corporate Tax Avoidance: Evidence from the SEC's XBRL Mandate

Journal of Accounting and Public Policy, Vol. 40, No. 2, 106822
Number of pages: 49 Posted: 26 Mar 2016 Last Revised: 16 Mar 2021
Jeff Zeyun Chen, Hyun A. Hong, Jeong-Bon Kim and Jiwoo Ryou
Texas Christian University, University of California, Riverside (UCR) - A. Gary Anderson Graduate School of Management, Simon Fraser University and West Virginia University
Downloads 520 (90,724)
Citation 2

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XBRL reporting; tax avoidance; information processing costs; IRS monitoring; tax audit risk; tax accrual

7.

Global vs. Local ESG Ratings: Evidence from China

Number of pages: 46 Posted: 27 Dec 2022 Last Revised: 31 Dec 2022
Jeff Zeyun Chen, Zengquan Li, Ting Mao and Aaron Yoon
Texas Christian University, Shanghai University of Finance and Economics - School of Accountancy, The Chinese University of Hong Kong and Northwestern University - Department of Accounting Information & Management
Downloads 483 (99,530)

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ESG Ratings; ESG Risks; Global vs Local; China

8.

Do Firms That Have a Common Signing Auditor Exhibit Higher Earnings Comparability?

The Accounting Review, Volume 95, Issue 3, pp 115–143
Number of pages: 54 Posted: 26 Jun 2019 Last Revised: 17 Dec 2022
Jeff Zeyun Chen, Mei-Hui Chen, Chen‐Lung Chin and Gerald J. Lobo
Texas Christian University, National Defense University, National Chengchi University and University of Houston - C.T. Bauer College of Business
Downloads 468 (103,020)
Citation 3

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individual auditor style, earnings comparability, auditor demographic characteristics, teamwork experience

9.

Changes in Cash: Persistence and Pricing Implications

Downloads 293 (173,569)
Citation 3

Changes in Cash: Persistence and Pricing Implications

Number of pages: 50 Posted: 19 Feb 2014
Jeff Zeyun Chen and Philip B. Shane
Texas Christian University and College of William & Mary - Raymond A. Mason School of Business
Downloads 293 (172,562)
Citation 3

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Earnings persistence; Free cash flow; Fundamentals-driven changes in cash, Suboptimal cash build-up, Suboptimal cash reduction; Market efficiency with respect to changes in cash

Changes in Cash: Persistence and Pricing Implications

Journal of Accounting Research, Vol. 52, No. 3, 2014
Posted: 11 Sep 2014
Jeff Zeyun Chen and Philip B. Shane
Texas Christian University and College of William & Mary - Raymond A. Mason School of Business

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Earnings persistence; Free cash flow; Fundamentals-driven changes in cash; Suboptimal cash build-up; Suboptimal cash reduction; Market efficiency with respect to changes in cash

10.

Labor Skill and Accounting Conservatism

Number of pages: 50 Posted: 23 Mar 2022
Jeff Zeyun Chen, Youngki Jang, Boochun Jung and Minyoung Noh
Texas Christian University, University of Delaware, University of Hawaii at Manoa - School of Accountancy and California State University, Los Angeles - Department of Accounting
Downloads 274 (185,940)

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Labor skill, conservatism, labor adjustment costs, competition, employee turnover, financial constrain

11.

Loan Collateral and Financial Reporting Conservatism: Chinese Evidence

Journal of Banking and Finance, Vol. 37, No.12, pp. 4989–5006, December 2013
Number of pages: 58 Posted: 04 Sep 2013 Last Revised: 18 Dec 2013
Jeff Zeyun Chen, Gerald J. Lobo, Yanyan Wang and Lisheng Yu
Texas Christian University, University of Houston - C.T. Bauer College of Business, Xiamen University and Business School,Sun Yat-sen University
Downloads 244 (208,554)
Citation 7

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Loan collateral, Financial reporting conservatism, Debt contracting, Default risk, Asset tangibility

12.

Long-term Growth Forecasts and Market Efficiency with Respect to the Innovative Efficiency of R&D-Intensive Firms

Number of pages: 65 Posted: 05 Oct 2016 Last Revised: 25 Oct 2021
Jeff Zeyun Chen, Philip B. Shane, Liu Yang and Joseph Zhang
Texas Christian University, College of William & Mary - Raymond A. Mason School of Business, University of Miami and University of Memphis
Downloads 210 (240,567)
Citation 1

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Innovation, Patents, Long-term growth, Analysts’ forecasts, Market efficiency

13.

David versus Goliath: The Relation Between Auditor Size and Audit Quality for U.K. Private Firms

European Accounting Review, Forthcoming
Number of pages: 58 Posted: 29 Jan 2018 Last Revised: 23 Sep 2021
Jeff Zeyun Chen, Anastasios Elemes and Gerald J. Lobo
Texas Christian University, ESSEC Business School and University of Houston - C.T. Bauer College of Business
Downloads 204 (247,003)
Citation 1

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Big 4, private firms, audit quality, tax planning

14.

Big 4 Office Political Connections and Client Restatements

European Accounting Review, Forthcoming
Number of pages: 51 Posted: 02 Dec 2020 Last Revised: 13 Jan 2023
Anastasios Elemes and Jeff Zeyun Chen
ESSEC Business School and Texas Christian University
Downloads 124 (373,926)

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Political connections, restatements, audit quality, audit office, Big 4, auditor independence, regulation

15.

Information Transparency and Investment in Follow-on Innovation

Contemporary Accounting Research, Forthcoming
Number of pages: 65 Posted: 28 Dec 2022
Jeff Zeyun Chen, Yongtae Kim, Joseph Zhang and Liu Yang
Texas Christian University, Santa Clara University - Leavey School of Business, University of Memphis and Wichita State University
Downloads 103 (427,510)

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Innovation, information transparency, corporate investment, information externality, patents, patent citations

16.

Loan Collateral and Accounting Conservatism

CAAA Annual Conference 2011
Number of pages: 54 Posted: 10 Jan 2011
Jeff Zeyun Chen, Gerald J. Lobo, Yanyan Wang and Lisheng Yu
Texas Christian University, University of Houston - C.T. Bauer College of Business, Xiamen University and Business School,Sun Yat-sen University
Downloads 47 (653,993)
Citation 4

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Loan Collateral, Accounting Conservatism, Debt Contracting, State-Owned Enterprises, State-Owned Banks

17.

The Association between SFAS No. 157 Fair Value Hierarchy Information and Conditional Accounting Conservatism

The Accounting Review, Volume 93, Issue 5, pp. 119 - 144
Posted: 08 Nov 2017 Last Revised: 11 Aug 2020
Jonathan Black, Jeff Zeyun Chen and Marc Cussatt
Purdue University - Department of Accounting, Texas Christian University and Clemson University

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SFAS No. 157, fair value hierarchy, conditional conservatism, verifiability