CLARA XIAOLING CHEN Department of Accountancy Phone: 217-244-3953 College of Business Fax: 217-244-0902 University of Illinois at Urbana-Champaign E-mail: cxchen@illinois.edu Champaign, IL 61820 ACADEMIC EMPLOYMENT Associate Professor of Accountancy University of Illinois at Urbana Champaign August 2013 present Assistant Professor of Accountancy University of Illinois at Urbana Champaign June 2006 - August 2013 HONONARY APPOINTMENT Special-Term Professor of Accountancy Jinan University, China March 2016-February 2019 Special-Term Professor of Accountancy Zhongnan University of Law and Economics, China 2016-2021 EDUCATION Ph.D., Accounting, University of Southern California June 2006 MAcc. (Masters of Accounting), University of Southern California May 2000 B.A., English, Peking University (China) July 1997 RESEARCH INTERESTS Management accounting and control, especially the design of performance measurement and incentive systems. TEACHING INTERESTS Management accounting and control PUBLICATIONS AND WORKING PAPERS JOURNAL ARTICLES 1. Chen, C. X., E. M. Matsumura, J. Y. Shin, and S. Wu. 2015. "The Effect of Competition Intensity and Competition Type on the Use of Customer Satisfaction Measures in Executive Annual Bonus Contracts." The Accounting Review 90(1): 229-263. 1
2. Chen, C. X., K. Trotman, and F. Zhou. 2015. Nominal versus Interacting Electronic Fraud Brainstorming in Hierarchical Audit Teams. The Accounting Review 90(1): 175-198. 3. Chen, C. X., K. Rennekamp, and F. Zhou. 2015. The Effects of Forecast Type and Performance-Based Incentives on the Quality of Management Forecasts. Accounting, Organizations and Society 46: 8-18. 4. Chen, C. X., S. Chen, F. Pan, and Y. Wang. 2015. Determinants and Consequences of Transfer Pricing Autonomy: An Empirical Investigation. Journal of Management Accounting Research 27(2): 225-259. 5. Chen, C. X. 2015. Discussion of Testing Strategy with Multiple Performance Measures: Evidence from a Balanced Scorecard at Store24. Journal of Management Accounting Research 27(2): 67-73. 6. Chen, C.X., M. Martin, and K. Merchant. 2014. The Effect of Measurement Timing on the Information Content of Customer Satisfaction Measures. Management Accounting Research 25: 187-205. 7. Chen, C. X., M. G. Williamson, and F. Zhou. 2012. Reward System Design and Group Creativity: An Experimental Investigation. The Accounting Review 87(6): 1885-1991. (Winner of 2010 Outstanding Management Accounting Paper Award) 8. Chen, C. X., and T. Sandino. 2012. "Can Wages Buy Honesty? The Relationship between Relative Wages and Employee Theft. Journal of Accounting Research 50(4): 967-1000. 9. Chen, C. X., H. Lu, and T. Sougiannis. 2012. The Agency Problem, Corporate Governance, and the Behavior of Selling, General, and Administrative Costs. Contemporary Accounting Research 29(1): 252-282. 10. Chen, C. X., and P. Adler. 2011. Combining Creativity and Control: Understanding Individual Motivation in Large-Scale Collaborative Creativity." Accounting, Organizations and Society, 36(2): 63-85. 11. Chen, C. X. 2009. Who Really Matters? Revenue Implications of Stakeholder Satisfaction in a Health Insurance Company." The Accounting Review 84(6): 1781-1804. (Winner of 2007 Management Accounting Section Outstanding Dissertation Award) 12. Chen, C. X., W. A. Van der Stede, W., and S. M. Young. 2005. Assessing the Quality of Evidence in Empirical Management Accounting Research: The Case of Survey Studies. Accounting, Organizations and Society 30(7/8): 655-684. 2
BOOK CHAPTERS Chen, C. X., S. M. Young, and W. A. Van der Stede. 2007. Doing Management Accounting Survey Research. In C. S. Chapman, A. G. Hopwood, and M. D. Shields (eds), Handbook of Management Accounting Research (Vol. 1), London: Elsevier. 445-478. RESEARCH MONOGRAPHS Chen, C. X., and K. A. Merchant. 2009. Strategy Mapping: An Examination of a Homebuilder s Performance Measurement and Incentive Systems. Research Executive Summaries Series 5(6). London: Chartered Institute of Management Accountants. NON-PEER REVIEWED JOURNAL ARTICLES Chen, C. X., M. Martin, and K. Merchant. Which Customer Satisfaction Measures Predict Future Success (or Failure)? Financial Management, May 2009: 34-35. Chen, C. X., and K. Merchant. Is Customer Satisfaction a Reliable Predictor of Future Financial Performance? Big Builder September 2005: 14. WORKING PAPERS Chen, C. X., J. Nichol., and F. Zhou. 2015. The Effect of Incentive Framing and Descriptive Norms on Internal Whistleblowing. University of Illinois at Urbana-Champaign and Georgia State University. Under 2 nd round review at Contemporary Accounting Research. Chen, C. X., S. Yang, and J. Zhu. 2015. Joint Effect of Bullwhip Effect and Demand Uncertainty on Cost Behavior. University of University of Illinois at Urbana-Champaign and Southwestern University of Finance and Economics. Revise and Resubmit at Management Science. Chen, C. X., E. Cardinaels, and H. Yin. 2015. The Selection and Motivation Effects of Tournament Prize Spread. University of Illinois at Urbana-Champaign, Tilburg University, and Nanyang Technological University. To be submitted to Journal of Accounting Research. Chen, C. X., J. B. Lill, and T. W. Vance. 2015. Management Control System Design and Identified Motivation. University of Illinois at Urbana-Champaign. Chen, C. X., H. Pesch, and L. Wang. 2015. The Effect of Pay Level on the Selection of Value-Congruent Employees in Mission-Driven Organizations. University of Illinois at Urbana-Champaign. 3
Chen, C. X., J. B. Lill, and L. Lucianetti. 2015. Carrots or Sticks? The Effect of Incentive Framing on Radical and Incremental Innovation. University of Illinois at Urbana-Champaign, Georgia State University, and University of Chieti and Pescara (Italy). Chen, C. X., J. Nasev, and T. Gores. 2015. Managerial Overconfidence and Cost Stickiness. University of Illinois at Urbana-Champaign and University of Cologne. WORK IN PROGRESS Chen, C. X. A. Wu, and S. Wu. Penalty and Employee Performance: A Field Experiment. University of Illinois at Urbana-Champaign, National Chengchi University of Taiwan, and University of Hong Kong. HONORS AND AWARDS Raymond A. Hoffman Faculty Excellence Award, Department of Accountancy, University of Illinois at Urbana-Champaign, 2015 PricewaterhouseCoopers Fellowship in Accountancy, Department of Accountancy, University of Illinois at Urbana-Champaign, 2014-present Fred and Virginia Roedgers Fellowship in Accountancy, Department of Accountancy, University of Illinois at Urbana-Champaign, 2014-present Raymond A. Hoffman Faculty Excellence Award, Department of Accountancy, University of Illinois at Urbana-Champaign, 2012 Raymond A. Hoffman Fellowship in Accountancy, Department of Accountancy, University of Illinois at Urbana-Champaign, 2011-2014 Outstanding Management Accounting Paper Award (for paper entitled The Effects of Intergroup and Intragroup Tournament Pay on Group Creativity coauthored with Michael Williamson and Flora Zhou), American Accounting Association Management Accounting Section, 2010 Zimmerman Center for Education and Research in Accountancy Fellowship, Department of Accountancy, University of Illinois at Urbana-Champaign, 2009-2012 Included on the List of Teachers Ranked as Excellent, University of Illinois at Urbana-Champaign, Fall 2010, Fall 2012 Outstanding Dissertation Award (for dissertation entitled Customer Satisfaction, Customer Bargaining Power, and Financial Performance ), American Accounting Association - Management Accounting Section, 2007 Deloitte and Touche Doctoral Fellowship Award, Deloitte and Touche, 2004 4
American Accounting Association Doctoral Consortium fellow, 2004 RESEARCH GRANTS National Natural Science Foundation of China (Grant No. 71402086), Co-Principal Investigator (with Yue Wang, Shuang Xue, Donghua Wen, and Yongjing Gao), 205,000 RMB (around $30,000 US Dollars), 2015-2017. General Research Fund (Project No. 793113). Government of Hong Kong, Co-Principal Investigator (with Steve Wu), 233,000 HKD (around $30,000 US Dollars), 2013-2016. Center for Professional Responsibility in Business and Society at the College of Business, University of Illinois at Urbana-Champaign, Co-Principal Investigator (with Jenny Nichol and Flora Zhou), $2250, 2012-2013. University of Illinois Campus Research Board, Co-Principal Investigator (with Flora Zhou), $4000, 2011-2012. University of Illinois Campus Research Board, Co-Principal Investigator (with Flora Zhou), $5400, 2009-2010. Chartered Institute of Management Accountants (CIMA), Co-Principal Investigator (with Kenneth Merchant), 42,000, 2007-2008. American Institute of Certified Public Accountants (AICPA), Co-Principal Investigator (with James Gong), $18,000, 2007-2008. SELECTED MEDIA CITATIONS OF RESEARCH Forbes January 17, 2013 CSR Wire (Corporate Social Responsibility Newswire) December 12, 2012 Financial Times November 16, 2012 CNBC August 1, 2012 Huffington Post July 30, 2012 INVITED PRESENTATIONS 2016: American Accounting Association Management Accounting Section Midyear Meeting, Dallas, Texas (January 2016) Georgia State University (March 2016) 3 rd Advances in Management Accounting World Conference on Management Accounting Research, Monterey, CA (scheduled for May 2016) 5
Accounting, Organizations, and Society Conference on Quantitative Empirical Research on Management Accounting (scheduled for July 2016), Shanghai, China, Plenary Presentation University of Pittsburgh (scheduled for Fall 2016) 10 th Conference on New Directions in Management Accounting (scheduled for December 2016), Belgium, Plenary Speaker 2015: Singapore Management University (Singapore, November 2015) Nanyang Technological University (Singapore, November 2015) Zhongnan University of Economics and Law (China, June 2015) Northeastern University (April 2015) American Accounting Association Management Accounting Section Midyear Meeting, Newport Beach, CA (January 2015) 2014: Accounting, Organizations and Society Conference on Accounting Estimates (Chicago, October 2014) Nanyang Technological University (Singapore, July 2014) Wilfrid Laurier University (June 2014) Tilburg University (The Netherlands, April 2014) Maastricht University (The Netherlands, April 2014) Michigan State University (March 2014) Orlando, FL 2013: Harvard Business School (September 2013) University of California at Irvine (February 2013) American Accounting Association Annual Meeting, Anaheim, CA. Global Management Accounting Research Symposium, East Lansing, MI European Accounting Association 2013 conference, Paris, France New Orleans, LA 2012: University of Washington American Accounting Association Annual Meeting, Washington, D.C. Global Management Accounting Research Symposium, Copenhagen, Denmark Houston, TX International Symposium on Management Accounting Research, Shanghai, China 2011: University of Arizona University of Texas at Austin Southern Illinois University Carbondale American Accounting Association Annual Meeting, Denver, CO 6
International Symposium on Management Accounting and Control, Shanghai, China Atlanta, GA 2010: University of Kentucky Erasmus University (Netherlands) American Accounting Association Annual Meeting, San Francisco, CA Global Management Accounting Research Symposium, East Lansing, MI International Symposium on Management Accounting and Control, Beijing, China Seattle, WA 2009: University of California at Irvine American Accounting Association Annual Meeting, New York, NY St. Pete Beach, FL 2008: American Accounting Association Annual Meeting, Anaheim, CA Global Management Accounting Research Symposium, Sydney, Austrialia Long Beach, CA 2007: American Accounting Association Annual Meeting, Chicago, IL Fort Worth, TX 2006: University of Illinois, University of Washington, University of Utah, University of British Columbia, University of Toronto Clearwater Beach, FL 2005: Handbook of Management Accounting Research Conference, Oxford, U.K INVITED CONFERENCE DISCUSSIONS 2016: American Accounting Association Management Accounting Section Midyear Meeting, Dallas, Texas (January 2016) 2015: American Accounting Association Management Accounting Section Midyear Meeting, Newport Beach, CA Journal of Management Accounting Research Conference Plenary Session: From Strategy to Outcomes The Role of Performance Measurement (Discussed paper Testing Strategy with Multiple Performance Measures: Evidence from a Balanced 7
Scorecard at Store24 ) 2014: Orlando, FL 2013: American Accounting Association Annual Meeting, Anaheim, CA. European Accounting Association 2013 conference New Orleans, LA 2012: American Accounting Association Annual Meeting, Washington, D.C. Houston, TX 2011: Atlanta, GA American Accounting Association Annual Meeting, Denver, CO International Symposium on Management Accounting and Control, Shanghai, China 2010: American Accounting Association Annual Meeting, San Francisco, CA International Symposium on Management Accounting and Control, Beijing, China American Accounting Association Management Accounting Conference, Seattle, WA 2009: American Accounting Association Annual Meeting, New York, NY St. Pete Beach, FL 2008: Long Beach, CA 2007: Fort Worth, TX TEACHING University of Illinois at Urbana-Champaign, Department of Accountancy ACCY 302 (Decision-Making for Accountancy), Fall 2006-2015 PROFESSIONAL SERVICES Editorial Board member: The Accounting Review, 2013-2014 Accounting, Organizations and Society, 2014-present Journal of Management Accounting Research, 2016-present Management Accounting Research, 2014-present 8
Advances in Management Accounting, 2015-present The International Journal of Accounting, 2009-2015 Journal of Management Accounting Studies (China), 2011-present Ad Hoc Reviewer for: The Accounting Review, Contemporary Accounting Research, Management Science, Review of Accounting Studies, Organization Science, Accounting Horizons, Journal of Accounting and Public Policy, Behavioral Research in Accounting, Accounting and Finance American Accounting Association Annual Meeting, American Accounting Association Western Region Conference, Israel Science Foundation, University of Illinois at Urbana-Champaign Campus Research Board Co-organizer, 2017 and 2018 AAA Management Accounting Section Midyear Meeting Co-organizer, 2014 and 2015 AAA Management Accounting Section Midyear Meeting Doctoral Colloquium Faculty resident, 2013 AAA Management Accounting Section Midyear Meeting Doctoral Colloquium Panelist, 2013 American Accounting Association Management Accounting Section Conference, Panel Session Do Management Control Systems Help or Hinder Business Innovation? (Panel discussion featured in Control by design: Managing Innovation in Finance and Management April 2013: 26-28) Member, AAA Management Accounting Section Executive Committee, 2013-2014, 2014-2015 Member, AAA Management Accounting Section Outstanding Management Accounting Paper Award Committee, 2010-2011 DEPARTMENT SERVICES Department Advisory Committee, University of Illinois Accountancy Department (2014-2015, 2015-2016) Coordinator of ACCY 302 (Decision Making for Accountancy), 2011-present Faculty Recruiting Committee, University of Illinois Accountancy Department (2009-2010, 2011-2012, 2012-2013, 2013-2014, 2015-2016) Doctoral Program Committee, University of Illinois Accountancy Department (2012-2013, 2013-2014, 2014-2015, 2015-2016) 9
Curriculum Management Committee, University of Illinois Accountancy Department (2011-present) Publication Review Task Force, University of Illinois Accountancy Department (2009-2010) Dissertation Committee Co-Chair: Steve Yu-Ching Wu (placed at the University of Hong Kong) Dissertation Committee Chair: Jennifer Nichol (placed at Northeastern University) Dissertation Committee Member: Elizabeth Alterio, Jeremy Lill COLLEGE SERVICES College of Business Research Committee, University of Illinois, 2014-2015 College of Business MBA Faculty Advisory Committee, University of Illinois, 2014-2015 College of Business imba Faculty Advisory Committee, University of Illinois, 2015-2016 UNIVERSITY SERVICES Council on Learning Outcomes Assessment, University of Illinois, 2/2016-5/2017 PROFESSIONAL MEMBERSHIP American Accounting Association - Management Accounting Section PROFESSIONAL EXPERIENCE Accountant, Los Angeles Center Studios, Los Angeles, CA, 2000-2001 10