Clara Xiaoling Chen

Search results

• 2024

  Board Gender Diversity and Investment Efficiency: Global Evidence from 83 Country-Level Interventions

  Baik, D., Chen, C. X. & Godsell, D., May 2024, In: Accounting Review. 99, 3, p. 1-36 36 p.

  Research output: Contribution to journal › Article › peer-review

  • Investment Efficiency 100%
  • Board Gender Diversity 100%
  • Diversity Initiatives 42%
  • Robustness Testing 14%
  • Event Time 14%

• Can second-chance provisions increase the effectiveness of penalty contracts? Evidence from a quasi field experiment

  Chen, C. X., Wang, L. W., Wu, A. & Wu, S. Y., Sep 1 2024, In: Contemporary Accounting Research. 41, 3, p. 1672-1694 23 p.

  Research output: Contribution to journal › Article › peer-review

  Open Access

  • Second Chance 100%
  • Quasi-field Experiment 100%
  • Penalty Contract 100%
  • Causality Analysis 100%
  • Developing Countries 100%

• The bullwhip effect, demand uncertainty, and cost structure

  Chen, C. X., Liang, J., Yang, S. & Zhu, J., Mar 1 2024, In: Contemporary Accounting Research. 41, 1, p. 195-225 31 p.

  Research output: Contribution to journal › Article › peer-review

  Open Access

  • Cost Structure 100%
  • Demand Uncertainty 100%
  • Uncertain Structures 100%
  • Bullwhip Effect 100%
  • Firm Level 100%
• 2023

  Performance measurement system diversity and product innovation: Evidence from longitudinal survey data

  Chen, C. X., Lill, J. B. & Lucianetti, L., Nov 2023, In: Accounting, Organizations and Society. 111, 101480.

  Research output: Contribution to journal › Article › peer-review

  • Longitudinal Survey Data 100%
  • System Product 100%
  • Performance Measurement System 100%
  • System Diversity 100%
  • Product Innovation 100%

• Supplier-Base Concentration and Cost Structure

  Chen, C. X., Di, L., Jiang, W. & Li, W., Jun 1 2023, In: Journal of Management Accounting Research. 35, 2, p. 69-96 28 p.

  Research output: Contribution to journal › Article › peer-review

  • Cost Structure 100%
  • Supply Chain Risk 100%
  • Supplier-base Concentration 100%
  • Supply Risk 100%
  • Cost Elasticity 40%
• 2022

  Accounting Performance Goals in CEO Compensation Contracts and Corporate Risk Taking

  Chen, C. X., Kim, M., Li, L. Y. & Zhu, W., Aug 2022, In: Management Science. 68, 8, p. 6039-6058 20 p.

  Research output: Contribution to journal › Article › peer-review

  • Performance Goals 100%
  • CEO Compensation 100%
  • Contractual Risks 100%
  • Compensation Contract 100%
  • Corporate Risk-taking 100%

• CFO Overconfidence and Cost Behavior

  Chen, C. X., Nasev, J. & Wu, S. Y. C., 2022, In: Journal of Management Accounting Research. 34, 2, p. 117-135 19 p.

  Research output: Contribution to journal › Article › peer-review

  • Resource Adjustment 100%
  • Cost Behavior 100%
  • CFO Overconfidence 100%
  • Overconfidence Behavior 100%
  • Financial Managers 100%

• The Effect of Advice Valence on the Perceived Credibility of Data Analytics

  Chen, C. X., Hudgins, R. & Wright, W. F., Jun 1 2022, In: Journal of Management Accounting Research. 34, 2, p. 97-116 20 p.

  Research output: Contribution to journal › Article › peer-review

  • Valence 100%
  • Data Analytics 100%
  • Perceived Credibility 100%
  • Decision Making 100%
  • Motivated Reasoning 100%

• The Effects of Goal Publicity and Incentives on Self-Set Performance Goals

  Chen, C. X., Yin, H. & Zhang, Y. M., Mar 1 2022, In: Journal of Management Accounting Research. 34, 1, p. 117-132 16 p.

  Research output: Contribution to journal › Article › peer-review

  • Performance Goals 100%
  • Performance Goal 100%
  • Incentives 100%
  • Self-Set Goal 100%
  • Incentive 100%
• 2020

  Management control system design and employees’ autonomous motivation

  Chen, C. X., Lill, J. B. & Vance, T. W., Jun 1 2020, In: Journal of Management Accounting Research. 32, 3, p. 71-91 21 p.

  Research output: Contribution to journal › Article › peer-review

  • Management Control System Design 100%
  • Autonomous Motivation 100%
  • Management Audit 100%
  • Control System 100%
  • Professional Occupations 50%

• Selection Benefits of Below-Market Pay in Social-Mission Organizations: Effects on Individual Performance and Team Cooperation

  Chen, C. X., Pesch, H. L. & Wang, L. W., Jan 1 2020, In: Accounting Review. 95, 1, p. 57-77 21 p.

  Research output: Contribution to journal › Article › peer-review

  • Individual Performance 100%
  • Team Collaboration 100%
  • Social Mission 100%
  • Organization Effect 100%
  • Mission Organizations 100%

• Tailoring the weights on objective versus subjective performance measures between top management and middle managers: Evidence from performance-based equity incentive plans

  Chen, C. X., Gao, Y., Wang, Y. & Xue, S., 2020, In: Journal of Management Accounting Research. 32, 3, p. 49-70 22 p.

  Research output: Contribution to journal › Article › peer-review

  • Performance-based 100%
  • Middle Managers 100%
  • Top Management 100%
  • Equity Incentives 100%
  • Subjective Performance Measures 100%
• 2018

  Leveling the playing field: The selection and motivation effects of tournament prize spread information

  Cardinaels, E., Chen, C. X. & Yin, H., Jul 2018, In: Accounting Review. 93, 4, p. 127-149 23 p.

  Research output: Contribution to journal › Article › peer-review

  Open Access

  • Selection Effect 100%
  • Playing Field 100%
  • Motivation Effect 100%
  • Playground 100%
  • Self-Selection 100%
• 2017

  Discussion of "Management control for stimulating different types of creativity: The role of budgets"

  Chen, C. X., Sep 1 2017, In: Journal of Management Accounting Research. 29, 3, p. 23-26 4 p.

  Research output: Contribution to journal › Article › peer-review

  • Creative Activity 100%
  • Management Control 100%
  • Management Audit 100%
  • Case Study 100%
  • Control System 100%

• The Effect of Incentive Framing and Descriptive Norms on Internal Whistleblowing

  Chen, C. X., Nichol, J. E. & Zhou, F. H., Dec 1 2017, In: Contemporary Accounting Research. 34, 4, p. 1757-1778 22 p.

  Research output: Contribution to journal › Article › peer-review

  • Descriptive Norms 100%
  • Internal Whistleblowing 100%
  • Incentive 100%
  • Whistleblowing 100%
  • Control System 100%
• 2015

  Determinants and Consequences of Transfer Pricing Autonomy: An Empirical Investigation

  Chen, C. X., Chen, S., Pan, F. & Wang, Y., Sep 1 2015, In: Journal of Management Accounting Research. 27, 2, p. 225-259 35 p.

  Research output: Contribution to journal › Article › peer-review

  • Transfer Pricing 100%
  • Autonomy 100%
  • Top Management 40%
  • Rate Difference 20%
  • Performance Evaluation 20%

• Discussion of: Testing strategy with multiple performance measures: Evidence from a balanced scorecard at store24

  Chen, C. X., Sep 1 2015, In: Journal of Management Accounting Research. 27, 2, p. 67-73 7 p.

  Research output: Contribution to journal › Article › peer-review

  • Performance Measurement System 100%
  • Testing Strategy 100%
  • Internal Performance 100%
  • Balanced Score Card 100%
  • Multiple Performance Measures 100%

• Nominal versus interacting electronic fraud brainstorming in hierarchical audit teams

  Chen, C. X., Trotman, K. T. & Zhou, F., Jan 1 2015, In: Accounting Review. 90, 1, p. 175-198 24 p.

  Research output: Contribution to journal › Article › peer-review

  • Fraud 100%
  • Fraud Brainstorming 100%
  • Electronic Fraud 100%
  • Audit Teams 100%
  • Social Loafing 100%

• The Effect of Competition Intensity and Competition Type on the Use of Customer Satisfaction Measures in Executive Annual Bonus Contracts

  Chen, C. X., Matsumura, E. M., Shin, J. Y. & Wu, S. Y. C., Jan 1 2015, In: Accounting Review. 90, 1, p. 229-263 35 p.

  Research output: Contribution to journal › Article › peer-review

  • Satisfaction Index 100%
  • Customer Satisfaction 100%
  • Competition Effect 100%
  • Competition Type 100%
  • Bonus Contracts 100%

• The effects of forecast type and performance-based incentives on the quality of management forecasts

  Chen, C. X., Rennekamp, K. M. & Zhou, F. H., Oct 1 2015, In: Accounting, Organizations and Society. 46, p. 8-18 11 p.

  Research output: Contribution to journal › Article › peer-review

  • Management Forecasts 100%
  • Quality Management 100%
  • Performance-based Incentives 100%
  • Incentives 100%
  • Incentive 100%
• 2014

  The effect of measurement timing on the information content of customer satisfaction measures

  Chen, C. X., Martin, M. & Merchant, K. A., Sep 2014, In: Management Accounting Research. 25, 3, p. 187-205 19 p.

  Research output: Contribution to journal › Article › peer-review

  • Information Content 100%
  • Satisfaction Index 100%
  • Customer Satisfaction 100%
  • Information Value 100%
  • Industry 50%
• 2012

  Can Wages Buy Honesty? The Relationship Between Relative Wages and Employee Theft

  Chen, C. X. & Sandino, T., Sep 2012, In: Journal of Accounting Research. 50, 4, p. 967-1000 34 p.

  Research output: Contribution to journal › Article › peer-review

  • Wages 100%
  • Wage Theft 100%
  • Relative Wages 100%
  • Employee Time Theft 100%
  • Social Norms 100%

• Reward System Design and Group Creativity: An Experimental Investigation

  Chen, C. X., Williamson, M. G. & Zhou, F. H., Nov 2012, In: Accounting Review. 87, 6, p. 1885-1911 27 p.

  Research output: Contribution to journal › Article › peer-review

  • System Design 100%
  • Reward System 100%
  • Creative Design 100%
  • Group Creativity 100%
  • Piece Rate 100%

• The Agency Problem, Corporate Governance, and the Asymmetrical Behavior of Selling, General, and Administrative Costs

  Chen, C. X., Lu, H. & Sougiannis, T., Mar 2012, In: Contemporary Accounting Research. 29, 1, p. 252-282 31 p.

  Research output: Contribution to journal › Article › peer-review

  Open Access
• 2011

  Combining creativity and control: Understanding individual motivation in large-scale collaborative creativity

  Adler, P. S. & Chen, C. X., Feb 2011, In: Accounting, Organizations and Society. 36, 2, p. 63-85 23 p.

  Research output: Contribution to journal › Article › peer-review

  • Individual Motivation 100%
  • Collaborative Creativity 100%
  • Management Audit 100%
  • Individuals Motivation 100%
  • Self-Construals 100%
• 2009

  Who really matters? Revenue implications of stakeholder satisfaction in a health insurance company

  Chen, C. X., Nov 2009, In: Accounting Review. 84, 6, p. 1781-1804 24 p.

  Research output: Contribution to journal › Article › peer-review

  • Stakeholder Satisfaction 100%
  • Health Insurance Companies 100%
  • Social Security 100%
  • Insurance 100%
  • Health Insurance 100%
• 2005

  Assessing the quality of evidence in empirical management accounting research: The case of survey studies

  Van der Stede, W. A., Young, S. M. & Chen, C. X., 2005, In: Accounting, Organizations and Society. 30, 7-8, p. 655-684 30 p.

  Research output: Contribution to journal › Article › peer-review

  • Quality Assessment 100%
  • Management Accounting 100%
  • Management Accounting Research 100%
  • Accounting Management 100%
  • Year Period 100%