CHEN Chih-Ying
Dr Chen Chih-Ying is an Associate Professor in the School of Accountancy and the Co-Director of School of Accountancy Research (SOAR) at Singapore Management University. He has conducted research related to financial analysts’ earnings forecasts and stock recommendations, audit quality and auditor selection, corporate governance, and executive compensation. His research papers have been published in Contemporary Accounting Research, Review of Accounting Studies, The Accounting Review, and several other journals. He is currently on the editorial board of Auditing: A Journal of Practice and Theory, International Journal of Auditing, Review of Accounting and Auditing and Accounting and Finance.
Education
PhD, University of California, Berkeley, US
MBA, University of Rochester, US
MAcc, Soochow University, Taiwan
BA, National Taiwan University
Research Interests
Accounting Information and Capital Markets
Analyst Forecasts and Stock Recommendations
Audit Markets and Audit Quality
Corporate Governance in Emerging Markets
Financial Reporting and Disclosure
Teaching Interests
Financial Accounting
Selected Recognition and Awards
Lee Kuan Yew Fellowship for Research Excellence, SMU, 2009
Most Outstanding Faculty Award, School of Accountancy, SMU, 2008
Wayne S. Boutell Memorial Teaching Award, Haas School of Business, University of California, Berkeley, 1996
Outstanding Teaching Award, University of California, Berkeley, 1996
Selected Appointments and Services
Co-Director, School of Accountancy Research (SOAR), SMU, since 2010
Member, Editorial Board,Accounting and Finance, since July 2013
Member, Editorial Board, Auditing: A Journal of Practice and Theory, since July 2011
Member, Editorial Board, International Journal of Auditing, since January 2010
Ad hoc reviewer for Abacus, Auditing: A Journal of Practice and Theory, Contemporary Accounting Research, International Journal of Auditing, Managerial Auditing, Review of Accounting Studies, Taiwan Accounting Review, The Accounting Review.
Selected Publications
“Do Analysts and Investors Fully Understand the Persistence of the Items Excluded from Street Earnings?”, Review of Accounting Studies 15 (March 2010): 32-69
“NASD Rule 2711 and Changes in Analysts’ Independence in Making Stock Recommendations”, with Peter F. Chen, The Accounting Review 84 (July 2009): 1041-1071
“Audit Partner Tenure, Audit Firm Tenure, and Discretionary Accruals: Does Long Auditor Tenure Impair Earnings Quality?”, with Chan-Jane Lin and Yu-Chen Lin, Contemporary Accounting Research 25 (Summer 2008): 415-445
“Unexpected Earnings, Abnormal Accruals, and Changes in CEO Bonuses”, with Jia-Wen Liang and Steve W. J. Lin, International Journal of Accounting Studies 2006 Special Issue: 25-50
“Investment Opportunities and the Relation between Equity Value and Employees’ Bonus”, Journal of Business Finance & Accounting 30 (September/October 2003): 941-973.