Jeff Zeyun Chen

Texas Christian University

Associate Professor

2900 Lubbock Ave

Fort Worth, TX 76109

United States

SCHOLARLY PAPERS

15

DOWNLOADS
Rank 4,675

SSRN RANKINGS

Top 4,675

in Total Papers Downloads

11,125

SSRN CITATIONS
Rank 9,400

SSRN RANKINGS

Top 9,400

in Total Papers Citations

56

CROSSREF CITATIONS

81

Scholarly Papers (15)

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 5,059 (2,006)
Citation 25

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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 2,833 (5,513)
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 934 (30,940)
Citation 16

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

4.

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 464 (77,352)
Citation 2

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

5.

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 313 (121,109)
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
Downloads 279 (136,036)
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

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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

7.

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 270 (141,984)
Citation 1

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

8.

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 (167,678)
Citation 5

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

9.

Audit-Firm Profitability: Determinants and Implications for Key Audit Matter Reporting

Number of pages: 55 Posted: 23 May 2021 Last Revised: 23 Jul 2021
Texas Christian University, ESSEC Business School, University of Toronto - Rotman School of Management and Northwestern University - Department of Accounting Information & Management
Downloads 201 (188,869)
Citation 1

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

10.

Does Coverage by Long-term Growth Forecasting Analysts Mitigate Market Underreaction to Information about Innovative Efficiency?

Number of pages: 55 Posted: 05 Oct 2016 Last Revised: 06 Apr 2020
Jeff Zeyun Chen, Philip B. Shane, Liu Yang and Joseph Zhang
Texas Christian University, College of William & Mary, University of Miami and University of Memphis
Downloads 171 (216,851)
Citation 1

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

11.

David versus Goliath: Audit Service Differentiation and Audit Quality in UK Private Firms

Number of pages: 55 Posted: 29 Jan 2018 Last Revised: 30 Jun 2019
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 152 (239,418)
Citation 1

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Big 4, private firms, financial reporting quality, tax planning

12.

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
Downloads 118 (290,847)

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

13.

Big 4 Office Political Connections and Client Restatements

European Accounting Review, Forthcoming
Number of pages: 51 Posted: 02 Dec 2020 Last Revised: 12 Jan 2021
Anastasios Elemes and Jeff Zeyun Chen
ESSEC Business School and Texas Christian University
Downloads 85 (360,923)

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

14.

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 19 (643,085)
Citation 4

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

15.

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