Jeff Zeyun Chen

Texas Christian University

Associate Professor

2900 Lubbock Ave

Fort Worth, TX 76109

United States

SCHOLARLY PAPERS

16

DOWNLOADS
Rank 4,830

SSRN RANKINGS

Top 4,830

in Total Papers Downloads

12,025

SSRN CITATIONS
Rank 9,220

SSRN RANKINGS

Top 9,220

in Total Papers Citations

57

CROSSREF CITATIONS

80

Scholarly Papers (16)

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 5,129 (2,293)
Citation 26

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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 2,927 (6,044)
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 936 (34,837)
Citation 16

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

4.

Audit-Firm Profitability: Determinants and Implications for Audit Outcomes

Rotman School of Management Working Paper No. 3848871
Number of pages: 58 Posted: 23 May 2021 Last Revised: 19 Apr 2022
Texas Christian University, ESSEC Business School, University of Toronto - Rotman School of Management and Northwestern University - Department of Accounting Information & Management
Downloads 487 (81,688)
Citation 2

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

5.

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 Ji Woo Ryou
Texas Christian University, University of California, Riverside (UCR) - A. Gary Anderson Graduate School of Management, City University of Hong Kong and West Virginia University
Downloads 484 (82,283)
Citation 2

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

6.

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 Xiamen University
Downloads 423 (96,444)
Citation 1

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

7.

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: 10 Aug 2020
Texas Christian University, National Defense University, National Chengchi University and University of Houston - C.T. Bauer College of Business
Downloads 377 (110,070)
Citation 3

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

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 281 (150,027)
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

9.

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 Xiamen University
Downloads 227 (185,731)
Citation 5

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

10.

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 187 (221,837)
Citation 1

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

11.

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 169 (241,841)
Citation 1

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Big 4, private firms, audit quality, tax planning

12.

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 Nebraska at Omaha, University of Hawaii at Manoa - School of Accountancy and California State University, Los Angeles - Department of Accounting
Downloads 142 (278,879)

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

13.

The Market Value of Inventory

Number of pages: 44 Posted: 25 Jun 2018
Jeff Zeyun Chen, Boochun Jung, Duri Park and Philip B. Shane
Texas Christian University, University of Hawaii at Manoa - School of Accountancy, Drexel University and College of William & Mary - Raymond A. Mason School of Business
Downloads 131 (296,611)

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Market Value of Inventory Holdings; Abnormal Inventory; Supply Chain Management

14.

Big 4 Office Political Connections and Client Restatements

European Accounting Review, Forthcoming
Number of pages: 51 Posted: 02 Dec 2020 Last Revised: 21 Sep 2021
Anastasios Elemes and Jeff Zeyun Chen
ESSEC Business School and Texas Christian University
Downloads 99 (360,773)

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

15.

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 Xiamen University
Downloads 26 (648,781)
Citation 4

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

16.

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