Hanwen Chen

University of International Business and Economics

professor

10# Huixin East Street,Chaoyang District

Beijing, Beijing 100029

China

SCHOLARLY PAPERS

7

DOWNLOADS
Rank 6,554

SSRN RANKINGS

Top 6,554

in Total Papers Downloads

6,630

CITATIONS
Rank 10,011

SSRN RANKINGS

Top 10,011

in Total Papers Citations

78

Scholarly Papers (7)

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
University of International Business and Economics, Texas Christian University, University of Houston - C.T. Bauer College of Business and Xiamen University
Downloads 4,790 (1,594)
Citation 3

Abstract:

Loading...

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
University of International Business and Economics, Texas Christian University, University of Houston - C.T. Bauer College of Business and Xiamen University
Downloads 919 (24,304)
Citation 3

Abstract:

Loading...

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 436 (65,181)
Citation 1

Abstract:

Loading...

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 397 (72,978)
Citation 1

Abstract:

Loading...

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 88 (286,218)

Abstract:

Loading...

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
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

Abstract:

Loading...

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

Abstract:

Loading...

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

Abstract:

Loading...

Chief Financial Officer; Ranking; Corporate governance