Education

  • D.B.A., Jacksonville University, 2019
  • M.B., University of Queensland, Australia, 2007
  • B.A., Nanchang Hangkong University, China, 2000

Courses

  • Advanced Accounting
  • Information Systems Controls and Audit
  • Cost Accounting
  • Accounting Information Systems
  • Financial Accounting
  • Accounting for Decision Making (MBA-Level)

Research Interests

  • Earnings Quality
  • Capital Structure
  • Forensic Accounting

Biography

Ying “Caroline” Chen, D.B.A., CPA, CMA, is an Assistant Professor of Accounting at the Greehey School of Business, St. Mary’s University. With over a decade of experience in higher education and three years in the hotel industry’s internal control, Chen brings a diverse and well-rounded perspective to her role.

Chen earned her doctorate in accounting from the Davis College of Business at Jacksonville University in April 2019. Her research interests span various topics, including earnings management, capital structure, operating efficiency, accounting education and accounting information systems. Her scholarly contributions have been published in prestigious peer-reviewed journals within her discipline, showcasing her commitment to advancing knowledge and pushing the boundaries of her field.

At the core of Chen’s teaching philosophy is the belief in “learning by doing” and integrating analytical and critical thinking skills into accounting courses. She emphasizes using modern tools such as Excel, Tableau, PowerBI, Alteryx, IDEA and UiPath to prepare students for the data-driven business world. This approach ensures students acquire a competitive edge to excel in their professional endeavors. Chen’s extensive teaching portfolio includes accounting principles, managerial accounting, cost accounting, accounting information systems, accounting information systems and audits, accounting data analytics, financial statement analysis, intermediate accounting, advanced accounting and accounting for decision-making.

In addition to teaching and conducting research, Chen actively participates in professional forums, presenting her research at the renowned American Accounting Association annual meetings. She also serves as a reviewer for academic conferences and peer-reviewed journals, contributing to the dissemination and validation of cutting-edge research in accounting. Through these activities, Chen stays at the forefront of accounting education and research, bringing valuable insights and experiences to her classroom and the academic community.

Publications

Chen, Y., Valenzuela, E., & Capener, D. (2024). How hotel firm value fluctuates with alternative leveraging strategies. American Journal of Economics and Sociology, 83, 177–197https://doi.org/10.1111/ajes.12528

Valenzuela, E., & Chen, Y. (2023). The impact of director blockholders on abnormal accruals and inventory. Journal of Corporate Accounting & Finance, 34, 193–207. https://doi.org/10.1002/jcaf.22641

Chen, Y., Capener, D., & Valenzuela, E. (2023). Valuation effects of earnings management on hotel firm value. American Journal of Economics and Sociology, 82, 167–185. https://doi.org/10.1111/ajes.12502

Chen, Y., Capriotti, K., & D’Aquila, J. (2021). Miller Energy’s fraud and KPMG’s audit failure. Journal of Forensic and Investigative Accounting, 13(3), Special Issue. http://s3.amazonaws.com/web.nacva.com/JFIA/Issues/JFIA-2021-No3-9.pdf

Chen, Y. & Capener, D.,(2021). Global value perceptions: The case of luxury hotels. SAM Advanced Management Journal, 86(2),32-44. http://doi.org/10.52770/WCNG5119

Awards

  • Outstanding Teaching Award, Rankin College of Business, Southern Arkansas University, 2022
  • DBA Graduate Scholarship, Jacksonville University, 2016-2019
  • Technology Graduate Assistantship, Jacksonville University, 2016-2019
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