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

7

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Top 6,517

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6,588

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Top 16,797

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20

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Scholarly Papers (7)

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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 4,769 (1,578)

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

2.

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 919 (23,957)

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

3.

The Political Dynamics of Corporate Tax Avoidance: The Chinese Experience

Number of pages: 52 Posted: 06 Aug 2015 Last Revised: 22 Sep 2015
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 426 (66,231)

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Political cycle, Tax avoidance, Agency problem

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 392 (73,153)

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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, Forthcoming, doi:10.2308/atax-52408
Number of pages: 58 Posted: 29 Dec 2018 Last Revised: 16 Mar 2019
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 82 (295,513)

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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
Posted: 04 Dec 2018
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

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7.

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