Hanwen Chen

University of International Business and Economics

professor

10# Huixin East Street,Chaoyang District

Beijing, Beijing 100029

China

  • University of International Business and Economics

SCHOLARLY PAPERS

9

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SSRN CITATIONS
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105

CROSSREF CITATIONS

76

Scholarly Papers (9)

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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 5,286 (2,872)
Citation 39

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

2.

The Political Dynamics of Corporate Tax Avoidance: The Chinese Experience

Downloads 2,119 (12,850)
Citation 15

The Political Dynamics of Corporate Tax Avoidance: The Chinese Experience

Number of pages: 52 Posted: 06 Aug 2015 Last Revised: 17 Nov 2020
Hanwen Chen, Song Tang, Donghui Wu and Daoguang Yang
University of International Business and Economics, Shanghai University of Finance and Economics - School of Accountancy, The Chinese University of Hong Kong and University of International Business and Economics (UIBE)-Business School
Downloads 1,166 (31,443)
Citation 5

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Political cycle, Tax avoidance, Agency problem

The Political Dynamics of Corporate Tax Avoidance: The Chinese Experience

The Accounting Review
Number of pages: 50 Posted: 18 Mar 2021
Hanwen Chen, Song Tang, Donghui Wu and Daoguang Yang
University of International Business and Economics, Shanghai University of Finance and Economics - School of Accountancy, The Chinese University of Hong Kong and University of International Business and Economics (UIBE)-Business School
Downloads 953 (41,850)

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Political cycle; Tax avoidance; Agency problem

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
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Citation 25

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

4.

A Comprehensive and Quantitative Internal Control Index: Construction, Validation, and Impact

Review of Quantitative Finance and Accounting, August 2017, Vol. 49, No. 2, pp. 337-377
Number of pages: 64 Posted: 16 Dec 2013 Last Revised: 01 Jul 2017
Hanwen Chen, Wang Dong, Hongling Han and Nan Zhou
University of International Business and Economics, Zhejiang University - School of Management, Zhejiang University - School of Management and University of Cincinnati - Lindner College of Business
Downloads 639 (72,497)
Citation 4

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Internal Control Index; COSO; Analytic Hierarchy Process (AHP); Earnings Quality; Earnings Response Coefficient (ERC)

5.

The Moderating Role of Internal Control in Tax Avoidance: Evidence From a COSO-Based Internal Control Index in China

The Journal of the American Taxation Association, 2020, 42 (1): 23-55
Number of pages: 58 Posted: 29 Dec 2018 Last Revised: 18 Mar 2020
Hanwen Chen, Daoguang Yang, Xinmin Zhang and Nan Zhou
University of International Business and Economics, University of International Business and Economics (UIBE)-Business School, University of International Business and Economics (UIBE) - Business School and University of Cincinnati - Lindner College of Business
Downloads 532 (91,049)
Citation 3

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Tax Avoidance; Internal Control; COSO Framework; Quantile Regression

6.

Religiosity and the Cost of Debt

Journal of Banking and Finance, Vol. 70, No. September, 2016
Number of pages: 51 Posted: 04 Dec 2018 Last Revised: 03 Feb 2021
Hanwen Chen, Henry He Huang, Gerald J. Lobo and Chong Wang
University of International Business and Economics, Yeshiva University - Sy Syms School of Business, University of Houston - C.T. Bauer College of Business and The Hong Kong Polytechnic University
Downloads 65 (580,279)
Citation 10

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7.

Are Evaluations of Audit Quality Influenced by Management’s Intentions and Outcomes?

Asia-Pacific Journal of Accounting and Economics, Volume 22, 2015 - Issue 2
Number of pages: 44 Posted: 03 Jan 2023
Karim Jamal, Hanwen Chen and Le Luo
University of Alberta - Department of Accounting, Operations & Information Systems, University of International Business and Economics and School of Accountancy, Central University of Finance and Economics
Downloads 17 (909,661)

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tone at the top, intentionality, peer review, evaluating auditor conduct, outcome effects

8.

Internal Controls, Risk Management, and Cash Holdings

Journal of Corporate Finance, Vol. 64, 2020
Posted: 26 Aug 2020
Hanwen Chen, Daoguang Yang, Joseph H. Zhang and Haiyan Zhou
University of International Business and Economics, University of International Business and Economics (UIBE)-Business School, University of Memphis and University of Texas - Pan American

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Internal Controls, Risk Management, Cash Holdings, Corporate Spending

9.

Do Higher Rankings Empower CFOs to Better Fulfill their Responsibilities? Empirical Evidence from China

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Do Higher Rankings Empower CFOs to Better Fulfill their Responsibilities? Empirical Evidence from China

Posted: 18 Oct 2016 Last Revised: 20 Oct 2016
Hanwen Chen, Siyi Liu, Hongda Ren and Donghui Wu
University of International Business and Economics, Xiamen University - Accounting Department, Tsinghua University - School of Economics & Management and The Chinese University of Hong Kong

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Chief Financial Officer; Ranking; Corporate governance

Do Higher Rankings Empower CFOs to Better Fulfill their Responsibilities? Empirical Evidence from China

Posted: 18 Oct 2016
Hanwen Chen, Siyi Liu, Hongda Ren and Donghui Wu
University of International Business and Economics, Xiamen University - Accounting Department, Tsinghua University - School of Economics & Management and The Chinese University of Hong Kong

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Chief Financial Officer; Ranking; Corporate governance