Jennifer Chen was an outstanding graduate from BYU-Hawaii’s accounting program. She obtained her master’s degree from the University of Nevada, Las Vegas, and earned her doctorate from the University of Central Florida. Professor Chen has extensive work experience in Asia. Her research focuses on accounting at the interface of organizations and society with specific emphases on public policy and corporate social responsibility.
She has published in top-ranking academic journals such as Critical Perspective on Accounting, The Journal of Business Ethics, and Accounting and the Public Interest. Her research has been cited in numerous accounting and business journals worldwide. In addition to her academic achievements, she has also published applied research for accounting practitioners.
Professor Chen joined BYU-Hawaii’s accounting faculty in 2005. Since then she has received several notable awards for her commitment to quality education, including the Exemplary Faculty Award. Professor Chen and her husband Mike have two children.
Education:
Doctor of Philosophy in Business Administration, University of Central Florida, 2005.
Master of Science in Accountancy, University of Nevada, Las Vegas, 2001.
Bachelor of Science in Accounting, Brigham Young University–Hawaii, 1999.
Academic Experience:
2017- Present Professor of Accounting, Brigham Young University–Hawaii.
2013- 2018 Accounting Department Chair, Brigham Young University–Hawaii.
2011- 2017 Associate Professor of Accounting, Brigham Young University–Hawaii.
2005 - 2011 Assistant Professor of Accounting, Brigham Young University–Hawaii.
2003 - 2005 Instructor, Dixon School of Accounting, University of Central Florida.
2001 - 2003 Research Assistant, Dixon School of Accounting, University of Central Florida.
1999 - 2001 Teaching/Research Assistant, University of Nevada, Las Vegas.
1997 - 1999 Accounting Lab Tutor/Teaching Assistant, Brigham Young University–Hawaii.
Research and Publications:
Referred Academic Publications and Journal Articles
Wood, D. A., et al. 2023. The Chat GPT artificial intelligence chatbot: How well does it answer accounting assessment questions? Issues in Accounting Education, 38 (4): 81-108. DOI: 10.2308/ISSUES-2023-013. (Paper published with 300+ coauthors).
“Does Managerial Ability Affect the Quality of Environmental Financial Disclosure?” with Jason Chen (2020) Sustainability Accounting, Management and Policy Journal,11(6): 1055-1073.
https://doi.org/10.1108/SAMPJ-09-2018-0248
“Love, Marriage, and the Tax Cuts and Jobs Act” with Jason Chen (2019) Tax Notes, 164(5):683-685.
“Underpayment Tax Penalties After the Tax Cuts and Jobs Act” with Jason Chen (2019) Tax Notes, 163(9):1377-1379.
“Manipulative Environmental Disclosure: Further Analysis of Corporate Projections of Environmental Capital Spending” with Jason C. Chen and Dennis M. Patten (2014) Accounting and the Public Interest, 14(1):87-109. DOI: 10.2308/apin-51123
“Initiating Disclosure of Environmental Liability Information: An Empirical Analysis of Firm Choice” with Charles H. Cho and Dennis M. Patten (2014) Journal of Business Ethics, 125(4):1-12. DOI: 10.1007/s10551-013-1939-0
“Toward a More Coherent Understanding of the Organization-Society Relationship: A Theoretical Consideration for Social and Environmental Accounting Research” with Robin W. Roberts (2010) Journal of Business Ethics, 97(4):651-665.
(Web of Science ranked this paper 132 in the category of Business (published between 2010 to 2014).
http://dx.doi.org/10.1007/s10551-010-0531-0
“Corporate Charitable Contributions: A Corporate Social Performance or Legitimacy Strategy?” with Dennis M. Patten, and Robin W. Roberts (2008). Journal of Business Ethics, 82(1):131-144. DOI: 10.1007/s10551-007-9567-1
“The Politics of Environmental Disclosure Regulation in the Chemical and Petroleum Industries: Evidence from the Emergency Planning and Community Right-to-Know Act of 1986” with Charles H. Cho and Robin W. Roberts (2008). Critical perspectives on Accounting, (19):450-465.
https://doi.org/10.1016/j.cpa.2007.03.014
Working Papers
“Diverse Contents and Cross-Cultural Competency: A Group Investigation Approach”
“Students’ preferences after the COVID-19 pandemic disruption. Returning to campus or staying away?”
“Top skills for the Accounting Professional in Today’s Workplace: Perceptions of novice and experienced accountants and geographic influences”
“Corporate Social Performance and Corporate Sponsored Foundations”
“Disclosure of Corporate Environmental Capital Expenditures and Companies’ Reputation”
Academic Conference Presentations and Proceedings
“How do Accountants Rank Skills?”. The 44th European Accounting Association Annual Congress, Espoo, Finland, May 2023.
“Diverse Content and Cooperative Learning”. The 8th North American Conference for CSEAR, Toronto, Canada, June 2022.
“Diverse Content and Cultural Competency”. The 43rd European Accounting Association Annual Congress, Bergen, Norway, May 2022.
“An Exploratory Study on the Association between Managerial Heterogeneity and the Quality of Environmental Financial Disclosure” The 41st Annual Congress of the European Accounting Association, Milan, Italy, May 2018.
“Current U.S. Tax Laws and the Fulfilment of Corporate Foundations’ Social Functions: Evidence from 990-Returns of Private Foundations” The 40th Annual Congress of the European Accounting Association, Valencia, Spain, May 2017.
“Corporate Environmental Capital Expenditures: An Examination of the Disclosure’s Impact on Companies’ Environmental Reputation” The 2016 North American Congress on Social and Environmental Accounting Research, Normal, IL, June 2016.
“Manipulative Environmental Disclosure: Further Analysis of Corporate Projections of Environmental Capital Spending” The 28th Annual Asia-Pacific Conference in International Accounting Issue, Taipei, Taiwan, Oct, 2014.
“Initiating Disclosure of Environmental Liability Information:
An Empirical Analysis of Firm Choice” The 2011 North American Congress on Social
and Environmental Accounting Research, Montreal, Canada, May, 2011.
“What Counts as “Theories” in Academic Social and Environmental Accounting Research? A Research Note on Social and Environmental Accounting Literature” The 2010 American Accounting Association Annual Meetings, San Francisco, CA. August, 2010.
“Financial Report Projections of Environmental Capital Expenditures: A Tool of Impression Management?” The 2009 American Accounting Association Annual Meetings, NY, August, 2009.
“Business Social Responsibility: Views of Corporate Executives”
The 2008 North American Congress on Social and Environmental Accounting Research,
Montreal, Canada, August, 2008.
“Auditor Independence: A Note on Investor’s View and Cultural Influence” The 19th Annual Asia-Pacific Conference in International Accounting Issue, Kuala Lumpur, Malaysia, Nov. 2007.
“Social Accounting: A Theoretical Consideration” The 29th Annual Congress of the European Accounting Association, Dublin, Ireland, March, 2006.
“Corporate Foundations and Tax laws” American Accounting Association, Government and Non-Profit Section Mid-Year Meeting, Miami, FL, 2006.
“Corporate Charitable Contributions: A Corporate Social Performance or Legitimation Strategy?” Brigham Young University Accounting Research Annual Symposium, Provo, UT, 2005.
“Legitimacy Theory, Institutional Theory, Resources Dependence Theory and Stakeholder Theory: Are They Commensurable?” International Social and Environmental Accounting Research Conference, Barcelona, Spain, September 2005.
“Current Tax Laws and Corporate Sponsored Foundations” Brigham Young University Accounting Research Annual Symposium, Provo, UT, 2004.
“Perception of Auditor Independence and Public Policy” The 15th Annual Conference for Chinese American Scholar Association of Florida, 2004.
“Perception of Auditor Independence: A Cross-Cultural Study”
American Accounting Association Southeast Regional Meeting, Lexington, KY, 2004.
Invited Presentations:
“Enter to Learn” BYUH Devotional Speaker, Laie Hawaii, August, 2007.
“They Are Not Lost Unto the Father” BYUH Devotional Speaker, Laie, Hawaii, January, 2017
“Finding Balance” Panellist at Management Society BYU-Hawaii Chapter Women in Business Webinar Series & Panel Discussion, 2017.
“Corporate Social Responsibility: Why or Why not” BYUH Faculty Advisory Committee (FAC) Forum, March 2017.
“My Leadership Story” Speaker. BYU Management Society BYUH Chapter, Laie Hawaii, May 2018.
“Career Workshop” Speaker. BYUH Taiwan Chapter, Laie Hawaii, November 2021.
Teaching Experience:
Accounting Courses taught at BYU Hawaii include:
Introduction to Financial Accounting (Acct 201)
Introduction to Managerial Accounting (Acct 203)
Intermediate Accounting I, II and III (Acct 301, 302 and Acct 400)
Federal Taxation I (Acct 321)
International Accounting and Accounting Research (Acct 440)
Supervise 30+ student research projects annually
Selected Professional and Community Service:
Academic Journal and Conference Reviewer for
Accounting and the Public Interest
Advances in International Accounting
American Accounting Association Annual Meetings
Issues in Social and Environmental Accounting
Journal of Accounting and Public Policy
Journal of Business Ethics
Journal of Environmental Management
Scientific Committee Member of North American Congress on Social and Environmental Accounting Research
Sustainability Accounting, Management and Policy Journal
Editorial Board
Issue in Social and Environmental Accounting
Sustainability Accounting, Management and Policy Journal
Dissertation Supervision
External committee member for Anna Alon
“Three Studies Related to the Institutionalization of International Financial Reporting Standards”. Doctoral Dissertation, University of Central Florida. Completed July 2010.
University Services
BYUH Promotional and Review Committee 2021 to present.
Faculty Unit lead on AEFIS 2021
Faculty union CFS third-year candidate performance review committee 2020
Assessment specialist for the Office of Rose Ram, Associated Academic VP, Curriculum & Assessment. 2018 to present.
Chair of Accounting Department 2013 to 218.
Chair of BYU Hawaii University Assessment Committee, 2010 to 2012; 2021 to present. Member of Committee from 2009-2010.
Member of BYU Hawaii University Academic Exceptions Committee, 2007-2009.
Faculty Advisor to Accounting Lab, BYU–Hawaii, 2005 to 2012, 2017 to 2018. 2021 to present.
Advisor to Taiwan Student Chapter, BYU–Hawaii, 2006 to 2012.
BYUH Search Committees
Member of Organizational Behavior Faculty Search Committee, 2006
Member of Strategy/Operation Management Faculty Search Committee, 2007
Member of Financial Faculty Search Committee, 2008, 2024.
Member of Accounting Faculty Search Committee, 2008, 2010, 2011, 2014, 2017, 2020, 2021
Member of Administrative Assistant Search Committee, 2013
Member of Employer Relation Manager Career Services Search Committee, 2013
Awards/Honors
Exemplary Faculty Award 2012, BYU–Hawaii
Faculty Recognition Awards for the 2008-2010, BYU–Hawaii
School of Business Research Award, 2008 BYU–Hawaii
Professional Organizations I Am Associated with:
American Accounting Association
Beta Gamma Sigma
Centre for Social & Environmental Accounting Research
European Accounting Association
Phi Kappa Phi
CV Last Revised 4/30/2024