CURRICULUM VITAE LUCY HUAJING CHEN December 2016 CONTACT INFORMATION Department of Accountancy and Information Systems Office Phone: 610-519-6321 Villanova School of Business Fax: 610-519-5204 Villanova University Villanova, PA 19085 Email:Lucy.Chen@villanova.edu 1. EDUCATION Ph. D. (Accounting), August 2005, Temple University, Philadelphia, PA. B. S. (Accounting), June 1998. Xiamen University, Xiamen, China 2. ACADEMIC EMPLOYMENT Associate Professor of Accounting (with tenure)- Villanova University, August 2016- The Diana and James Yacobucci 73 Assistant Professor of Accounting- Villanova University, January 2015-August 2016 Assistant Professor of Accounting- Villanova University, January 2011- August 2016 Assistant Professor of Accounting - Arizona State University, August 2005-December 2010 Instructor Temple University, August 2004- July 2005 3. RESEARCH INTEREST: International Accounting, Regulation and Standard Setting, Merger and Acquisition, Fair Value Accounting 4. TEACHING INTEREST: Financial Accounting, Managerial Accounting 5. RESEARCH ACTIVITIES (1). Articles Accepted or Published in Refereed Journals Chen, L. H., H. H. Chung, G. Peters, and J. P. Wynn. 2016. Does incentive-based compensation for chief internal auditors impact objectivity? An external audit risk perspective. Auditing: A Journal of Practice & Theory Forthcoming. Chen, L. H., and I. Khurana. 2015. The impact of SEC disclosure regulation on shareholder wealth: Evidence from the U.S. cross-listed firms. The Accounting Review 90 (1): 199 228. Chen, L. H., J. Krishnan, and H. Sami. 2015. Does fair-value accounting affect analyst forecast accuracy and bias? Evidence from goodwill impairment charges under SFAS 142. Accounting Horizons 29 (1): 141-169. 1
Chen, L. H., S. Deng, P. P. Gupta, and H. Sami. 2015. The SEC s elimination of 20-F reconciliation and information asymmetry. Journal of Contemporary Accounting and Economics 11 (1): 75-87. Chen, L. H., D. Folsom, W. Paek, and H. Sami. 2014. Accounting conservatism, earnings persistence, and pricing multiples on earnings. Accounting Horizons 28 (2): 233-260. Chen, L. H., and H. Sami. 2013. The impact of firm characteristics on trading volume reaction to the earnings reconciliation from IFRS to U.S. GAAP. Contemporary Accounting Research, 30 (2): 697-718. Chen, L. H., J. Krishnan, H. Sami, and H. Zhou. 2013. Auditor attestation under SOX section 404 and earnings informativeness. Auditing: a Journal of Practice and Theory 32 (1): 61-84. Asthana, S. and L. H. Chen. 2012. Differential changes in the value-relevance of earnings and book values over time: Financial versus other industries. International Journal of Accounting and Finance 3 (3): 207-222. Chen, L. H. 2010. Merger abnormal returns and the use of independent fairness opinions. Journal of Accounting, Auditing, and Finance 25 (3): 323-350 (Lead article). Chen, L. H., and H. Sami. 2010. Does the use of fairness opinions impair the acquirers abnormal returns? The litigation risk effect. Advances in Investment Analysis and Portfolio Management 4: 81-112. Chen, L. H., and H. Sami. 2008. Trading volume reaction to the earnings reconciliation from IAS to U.S. GAAP. Contemporary Accounting Research 25 (Spring): 15-53 (Lead article). (2). Presentations at Refereed Conferences reconciliation and cost of debt. American Accounting Association Annual Meeting, Atlanta, GA, August 2014. reconciliation and information asymmetry. Plenary session of 2014 annual Journal of Contemporary Accounting and Economics Symposium, Kuala Lumpur, Malaysia, January 2014. reconciliation and cost of debt. Financial Management Association Annual Meeting, Chicago, IL, October 2013. 2
reconciliation and cost of debt. The 2013 Canadian Accounting Association Annual Conference, Montreal, Quebec, Canada, May 2013. Chen, L. H., and I. Khurana. The impact of SEC disclosure regulation on shareholder wealth: Evidence from the U.S. cross-listed firms. The Annual Congress of the European Accounting Association, Paris, France, May 2013. reconciliation and cost of debt. The 11 th International Accounting Conference of the IAA Research Foundation in Association with EIILM & Deloitte, Kolkata, India, January 2013. reconciliation, information asymmetry, and cost of debt. The Annual Congress of the European Accounting Association, Ljubljana, Slovenia, May 2012. reconciliation, information asymmetry, and cost of debt. International Accounting Section Midyear conference of American Accounting Association, Phoenix, AZ, February, 2012. Chen, L. H., and I. Khurana. The impact of SEC disclosure regulation on shareholder wealth: Evidence from the U.S. cross-listed firms. American Accounting Association National Meeting, San Francisco, CA, August 2010. Chen, L. H., P. P. Gupta, and H. Sami. The impact of SEC s elimination of 20-F reconciliation requirement for foreign private issuers on the information environment in U.S. capital markets. American Accounting Association National Meeting, San Francisco, CA, August 2010. Chen, L. H., H. H. Chung, and J. P. Wynn. Does incentive-based compensation impair independence of internal auditors? Evidence from Audit Fees. American Accounting Association National Meeting, San Francisco, CA, August 2010. Chen, L. H., and H. Sami. Trading volume reaction to the earnings reconciliation from IFRS to U.S. GAAP: Further evidence. American Accounting Association National Meeting, New York, NY, August 2009. Chen, L. H., H. H. Chung, and J. P. Wynn. Does incentive-based compensation impair independence of internal auditors? Evidence from Audit Fees. Auditing Section Midyear Conference of American Accounting Association, St. Petersburg, Florida, January 2009. Chen, L. H., J. Krishnan, and H. Sami. Does fair-value accounting affect analyst forecast accuracy and bias? Evidence from goodwill impairment charges under SFAS 142. 3
American Accounting Association National Meeting, Anaheim, CA, August 2008. Chen, L. H., and H. Sami. Does the use of fairness opinions impair the acquirers abnormal returns? The litigation risk effect. Journal of Contemporary Accounting and Economics Symposium, HongKong, January 2008. Chen, L. H., and H. Sami. Does the use of fairness opinions impair the acquirers abnormal returns? The litigation risk effect. Financial Management Association Annual Meeting, Orlando, FL, October 2007. Chen, L. H., and H. Sami. Does the use of fairness opinions impair the acquirers abnormal returns? The litigation risk effect. The Annual Congress of the European Accounting Association, Lisbon, Portugal, April 2007. Paek, W., L. H. Chen, and H. Sami. Accounting conservatism, earnings persistence and pricing multiples on Earnings. Journal of Contemporary Accounting and Economics Symposium, Penang, Malaysia, January 2007. Chen, L. H. Merger abnormal returns and the use of independent fairness opinions. American Accounting Association National Meeting, Washington, D. C., August 2006. Chen, L. H., and H. Sami. Trading volume reaction to the earnings reconciliation from IAS to U.S. GAAP. Annual meeting of the British Accounting Association, Portsmouth, United Kingdom, April 2006. Chen, L. H., and H. Sami. Trading volume reaction to the earnings reconciliation from IAS to U.S. GAAP. American Accounting Association National Meeting, Orlando, FL, August 2004. Balsam, S., L. H. Chen, and S. Sankaraguruswamy. Detecting earnings management prior to the grant of CEO stock options. American Accounting Association National Meeting, Orlando, FL, August 2004. Balsam, S., L. H. Chen, and S. Sankaraguruswamy. Detecting earnings management prior to the grant of CEO stock options. American Accounting Association Mid- Atlantic Regional Meeting, Philadelphia, PA, April 2003. (3). Workshop Presentations at Universities University of Texas at San Antonio (scheduled 2017) American University (2016) Arizona State University (2005, 2010) Lehigh University (2010) Rutgers University (2010) 4
Temple University (2004, 2005) Villanova University (2009) University of Delaware (2010) (4). Research Grants Competitive Summer Research Grant, Arizona State University, (2007, 2009, 2010) (5). Media Coverage Chen, L. H., and H. Sami. Trading volume reaction to the earnings reconciliation from IAS to U.S. GAAP. Arizona State University at the west campus website, September 20, 2007. 6. COURSES TAUGHT At Villanova University: Advanced Topics Disclosure and Financial Reporting (Master-level) (summer 2016-) Advanced Accounting (Fall 2012- ) Principles of Managerial Accounting (Spring 2011-Spring 2012) At Arizona State University: External Financial Reporting I (Equivalent to Intermediate Accounting I) (Spring 2009-Present) Uses of Accounting Information I (Equivalent to Introductory Financial Accounting) (Fall 2005-Spring 2008) At Temple University: Principles of Accounting I (Equivalent to Introductory Financial Accounting) (Fall 2004) Principles of Accounting II (Equivalent to Introductory Managerial Accounting) (Summer 2002-Summer 2004) 7. SERVICE ACTIVITIES (1). Editorial Activities Associate Editor for: International Journal of Accounting, Auditing, and Performance Evaluation (2013- ) Editorial Board Member for: Advances in Accounting (2012- ) Journal of International Accounting, Auditing, and Taxation (2012- ) 5
Ad hoc Reviewer for: Review of Accounting Studies Accounting Horizons Journal of Accounting, Auditing, and Finance Journal of Accounting and Public Policy Journal of Business Research The International Journal of Accounting Accounting and Business Research The Journal of International Accounting Research Advances in Accounting Asia-Pacific Journal of Accounting and Economics Journal of International Accounting, Auditing, and Taxation International Journal of Accounting, Auditing, and Performance Evaluation Asian Review of Accounting International Journal of Accounting and Finance American Accounting Association Annual Meeting (2007-2009, 2013) American Accounting Association International Accounting Section Midyear Meeting (2016) American Accounting Association Auditing Section Midyear Meeting (2017) American Accounting Association FAR Midyear Meeting (2007) American Accounting Association Western Meeting (2009) (2). Service to the Profession Invited Panelist for American Accounting Association 2017 New Faculty Consortium Coordinator of 2016 Ethics Teaching CPE Session of the American Accounting Association Annual Meeting (2015-2016) Co-chair of 2015 Ethics Research Symposium, American Accounting Association (2014-2015) Member of Professionalism and Ethics Committee, American Accounting Association (2013-2015) Member of the Membership Committee of International Accounting Section of the American Accounting Association (2013-2015) Member of the Publications Committee of International Accounting Section of the American Accounting Association (2014-2016) Other professional service: Discussant, American Accounting Association Annual Meeting (2007, 2009, 2012, 2013) Discussant, American Accounting Association Mid-Atlantic Regional Meeting (2005) Moderator, American Accounting Association Annual Meeting (2009, 2013) Moderator, International Accounting Section of The American Accounting Association Midyear Meeting (2014) 6
(3). Service to the University Member of budget committee of university senate (2016-2018) Member of MAC program committee (2016-2017) Faculty mentor for 2017 Villanova Match Research Program for First Year Students Member of Management Department Undergraduate Curriculum Standing Committee (IB co-major and minor) (2016-2017) Member of University Phi Kappa Phi Executive Committee, Villanova University (2013-2016) Member of College Research Committee, Villanova University (2013-) Member of College Transition to Tenure Task Force Committee, Villanova University (2011- ) Member of Departmental Undergraduate Curriculum Committee, Villanova University (2011- ) Member of Research Committee of Accounting Department, Villanova University (2011- ) Member of International Strategy Committee of the business school, Arizona State University (2006-2008) Member of the Research Focus Group of the west campus, Arizona State University Honor student faculty advisor, Arizona State University Help launch a commercial for the business school, Arizona State University 8. HONORS AND AWARDS 2015 The Diana and James Yacobucci 73 Assistant Professorship 2014 Center for Global Leadership Research Excellence Award, Villanova University 2013 Center for Global Leadership Research Excellence Award, Villanova University Center for Global Leadership Research Excellence Award Honorable Mention, Villanova University 2012 2005 American Accounting Association New Faculty Consortium Fellow 2004 Merves Scholar for outstanding achievement in the field of accounting 2003 American Accounting Association Doctoral Consortium Fellow 2000-2004 Graduate Assistantship, Temple University 1998 Waived from the entry exam for the master s program, Xiamen University 1997 Cankunyoubo Scholarship, Xiamen University 1996 Ru an Scholarship, Xiamen University 1994-1998 First-place scholarship, Xiamen University 1994 Waived from the entry exam for the undergraduate program, Xiamen University 7
9. MEMBERSHIP American Accounting Association 10. OTHER ACITIVITIES Attend teaching and learning conference wow event organized by American Accounting Association, August 7, 2012. 8