Long Chen

Long Chen is an associate professor and accounting area chair in the School of Business at George Mason University. She conducts empirical archival research on issues concerning financial reporting, auditing, corporate governance, and international accounting. Her work has been published in The Accounting Review, Journal of Accounting Research, Advances in Accounting, Auditing: A Journal of Practice & Theory, Journal of Accounting and Public Policy, Journal of Financial Reporting, Journal of Management Accounting Research, and Current Issues in Auditing. 

She has taught the Managerial and Cost Accounting at the undergraduate level and a graduate course on Advanced Managerial Accounting.

Long Chen received her PhD in accounting from Washington University in St. Louis in 2008. Before pursuing her graduate studies, she worked at Lenovo and Hewlett Packard (China) as a management accountant.

Research Interests

• Effects of the institutional environment on accounting choices
• Capital market consequences of accounting choices and managerial decisions

Education

• PhD - Accounting, Washington University in St. Louis
• MS - Accounting, Washington University in St. Louis

Research and Awards

Research

• “Cross-listings and Voluntary Disclosure: International Evidence”, with Y. Dong, J. Ng, and A. Tsang, 2019. Journal of Financial Reporting 4 (2): 89–113. DOI: 10.2308/jfir-52576. 
• “The Relation between Audit Fee Cuts during the Global Financial Crisis and Earnings Quality and Audit Quality”, with G. Krishnan and W. Yu, 2018. Advances in Accounting 43: 14–31. DOI: 10.1016/j.adiac.2018.07.007 
• “Audited Financial Reporting and Voluntary Disclosure of Corporate Social Responsibility (CSR) Reports”, with B. Srinidhi, A. Tsang, and W. Yu, 2016. Journal of Management Accounting Research 28 (2): 53–76. DOI: 10.2308/jmar-51411 
• “Outsourcing the Information System: Determinants, Risks, and Implications for Management Control Systems”, with M. Christ, N. Mintchik, and J. Bierstaker, 2015. Journal of Management Accounting Research 27 (2): 77–120. DOI: 10.2308/jmar-50847 
• “The Effect of Mandatory IFRS Adoption on International Cross-Listings”, with J. Ng and A. Tsang, 2015. The Accounting Review 90 (4): 1395–1435. DOI: 10.2308/accr-50982  
• “Debtholders’ Demand for Conservatism: Evidence from Changes in Directors’ Fiduciary Duties”, with J. K. Aier and M. Pevzner, 2014. Journal of Accounting Research 52 (5): 993-1027 [Lead Article]. DOI: 10.1111/1475-679X.12062 
• Top 10 cited articles published between 2014-2015 that contributed to JAR’s 2016 Impact Factor 
• “Obtaining Assurance for Financial Statement Audits and Control Audits when Aspects of the Financial Reporting Process are Outsourced”, with J. Bierstaker, M. Christ, M. Ege, and N. Mintchik, 2013. Auditing: A Journal of Practice & Theory 32 (supplement 1): 209-250. DOI: 10.2308/ajpt-50382 
• “Pro Forma Disclosures, Audit Fees, and Auditor Resignations”, with G. Krishnan and M. Pevzner, 2012.  Journal of Accounting and Public Policy 31 (3): 237-257 [Lead Article]. DOI: 10.1016/j.jaccpubpol.2011.10.008 

Awards

• AAA FARS Excellence in Reviewing Award, 2022 
• Teaching Excellence Award Finalist, GMU, 2021 
• Dean’s Scholar Award, School of Business, 2017−2022  
• Faculty Service Award, School of Business, 2022, 2021, 2020, 2019 
• Individual Impact Award, School of Business, 2019  
• Thank-A-Teacher Recognition, GMU, 2020, 2017 
• Career Connection Faculty Award Nominee, GMU, 2018, 2017, 2015 
• Study Leave Award, GMU, 2017−2018 
• Outstanding Research and Publication Award, School of Business, 2016, 2015 
• Competitive Summer Research Grant, School of Business, 2016, 2015, 2011  
• Competitive Summer Research Funding, Provost Office, 2014, 2011