WKU logo
Office of Development
The Spirit Makes the Master

benefits
faculty
donors
contacts
reports
home
WKU Photo
 

Yining Chen

Gordon Ford College of Business
Western Kentucky University

 

ACADEMIC PREPARATION

 Ph.D. University of South Carolina, 1993

Major: Accounting Minor: Management Information Systems

Dissertation: The Error Detection of Structural Analytical Procedures: A Simulation Study

MAcc University of South Carolina, 1989

BBA Accounting, National Cheng Chi University, 1986


TEACHING EXPERIENCE

 Western Kentucky University , KY
Professor of Accounting, 2005-present

Ohio University, Athens, OH
Associate Professor of Accountancy, 2001-2005
Assistant Professor of Accountancy, 1995-2001

Concordia University, Montreal, CANADA
Assistant Professor of Accounting, 1993-1994

University of South Carolina, Columbia, SC
Graduate Assistant, 1989-1993

Courses Taught:
Accounting Information Systems, Intermediate Accounting, Mergers & Acquisitions, Financial Accounting, Managerial Accounting, Survey of Accounting

 
SCHOLARLY ACCOMPLISHMENTS

Articles in Refereed Journals

  • “eGovernment Strategies in Developed and Developing Countries – An Implementation Framework and A Case Study,” Journal of Global Information Management (forthcoming), coauthored with W. Huang, H. M. Chen, and K. H. Ching.
  • “Faculty Research Productivity: Motivational Factors and Implications,” Journal of Education for Business (forthcoming), coauthored with A. Gupta and L. B. Hoshower
  • “STP Technology: An Overview and A Conceptual Framework,” Information & Management (a Class A journal in MIS) (forthcoming), coauthored with W. Huang and J. Hee
  • “Persuading Students of Their Responsibilities in the Learning Process,” College Teaching & Learning (forthcoming), coauthored with L. B. Hoshower
  • “Predicting Impending Bankruptcy from Auditor Qualified Opinions and Audit Firm Changes,” Journal of Applied Business Research (forthcoming), coauthored with D. Senteney and A. Gupta
  • “Faculty Perceptions of Research Rewards” College Teaching & Learning (Vol. 1, No. 12, December 2004): 1-12, coauthored with A. Cupta and L. B. Hoshower
  • “What Motivates Students to Participate in Teaching Evaluations,” Journal of Engineering Education(Vol. 93, No. 4, October 2004): 303-312, coauthored with L. B. Hoshower and J. J. Giesey
  • “Continuous Auditing Using a Strategic-Systems Approach,” Internal Auditing (V. 19, No. 3, May/June 2004): 31-36, single-authored
  • “Students’ Perceptions of Peer Evaluation: An Expectancy Perspective,” Journal of Education for Business (V. 79, No. 5, May/June 2004): 275-282, coauthored with H. Lou
  • “ Predicting Impending Bankruptcy Using Audit Firm Changes” Journal of American Academy of Business (V. 4, No. 1, 2004): 423-433, coauthored with D. Senteney and A. Gupta
  • “Marketing Students’ Perceptions of Faculty Evaluations: An Application of Expectancy Theory” Marketing Education Review (V. 14, No. 2, Summer 2004): 23-36, coauthored with A. Gupta and L. B. Hoshower
  • “The Effectiveness of Expectation Models in Recognizing Error Patterns and Generating and Eliminating Hypotheses While Conducting Analytical Procedures” Auditing: A Journal of Practice and Theory (V. 22, No. 2, September 2003): 147-170, coauthored with R. A. Leitch
  • “Straight Through Processing Technology in Global Financial Market: Readiness Assessment and Implementation” Journal of Global Information Management (Vol. 11, No. 2, April-June 2003): 56-66, coauthored with J. Hee and W. Huang
  • “Student Evaluations of Teaching Effectiveness: An Evaluation of Student Perception and Motivation” Assessment & Evaluation in Higher Education(Vol. 28, No. 1, 2003): 71-88, coauthored with L. B. Hoshower
  • “Distance Learning Technology Adoption: A Motivation Perspective” The Journal of Computer Information Systems (Vol. 42, No. 2, Winter 2001-2002): 38-43, coauthored with H. Lou and W. H. Luo
  • “Toward An Understanding of the Behavioral Intention to Use a Groupware Application” Journal of End-User Computing (Vol. 14, No. 4, Oct-Dec 2002): 1-16, coauthored with H. Lou
  • “Natural Database Structure and Audit Activities” Internal Auditing(Vol. 16, No. 5, September/October 2001): 35-39, coauthored with R. A. Leitch
  • “Simulation of Controlled Financial Statements" Review of Quantitative Finance and Accounting (September 1999): 189-208, coauthored with R. A. Leitch
  • “An Analysis of the Power Characteristics of Analytical Procedures,” Auditing: A Journal of Practice and Theory (Fall 1999): 35-69, coauthored with R. A. Leitch
  • “The Error Detection of Structural Analytical Procedures: A Simulation Study,” Auditing: A Journal of Practice and Theory (Fall 1998): 36-70, coauthored with R. A. Leitch
  • “Assessing Student Motivation of Participating in the Teaching Evaluations: An Application of Expectancy Theory,” Issues in Accounting Education (August 1998): 531-550, coauthored with L. B. Hoshower
  • “An Application of Expectancy Theory for Assessing User Motivation to Utilize an Expert System,” Journal of Management Information Systems (Winter 1993): 183-198, coauthored with F. G. Burton, V. Grover, and K. A. Stewart

 B. Book Chapters

  • “eGovernment Development and Implementation” in Encyclopedia of E-Commerce, E-Government and Mobile Commerce , edited by Mehdi Khosrow-Pour Idea Group Inc., Hershey, PA, 2005.
  • “A Comparative Study of Strategic Issues and Implementations of Digital Government between Developed and Developing Countries” in Digital Government Strategies and Implementation, edited by Wayne Huang, Keng Siau, and Kwok Kee Wei, Idea Group Publishing, Hershey, PA, 2005.
  • “An Overview of Behavioral Intention to Use a Groupware Application” In Encyclopedia of Information Science and Technology, edited by Mehdi Khosrow-Pour, Idea Group Inc., Hershey, PA, 2004.
  • “STP Technology and Global Financial Market: An Assessment Framework and A Case Study” in Advanced Topics of Global Information Management Volume 3 , edited by Gordon Hunter and Felix Tan, Idea Group Publishing, Hershey, PA, 2004.
  • “Toward An Understanding of the Behavioral Intention to Use A Groupware Application” in Human Computer Interaction Developments and Management , edited by Tonya Barrier, IRM Press, Hershey, PA, 2002.

 C. Other Publications

  • Dissertation Abstract: “The Error Detection of Structural Analytical Procedures: A Simulation Study,” Journal of Information Systems (Fall 1997)
  • “The Error Detection of Structural Analytical Procedures: A Simulation Study”, Ph.D. Dissertation, University of South Carolina, 1993

 D. Supported Research Projects and Grants

  • Research Seed Grant of $1,000 was awarded by College of Business, Ohio University, 2003.
  • Research Seed Grant of $2,000 was awarded by College of Business, Ohio University, 2002.
  • Research Enhancement Grant of $6,000 was awarded by Ohio University, 1995.
  • Research Grant of $15,000 was awarded by Concordia University, 1993.

E. Paper Presented

  • “What Motivate Business Faculty to Conduct Research” presented at The College Teaching & Learning Conference, 2004, coauthored with A. Gupta and L. B. Hoshower
  • “ Predicting Impending Bankruptcy Using Audit Firm Changes” presented at The Economic & International Business Research Conference, 2004, coauthored with D. Senteney and A. Gupta
  • “Student Perception toward Peer Evaluations,” presented at Americas Conference on Information Systems, 2003, coauthored with H. Lou
  • “Distance Learning Technology Adoption: A Motivation Perspective,” presented at Americas Conference on Information Systems, 2001, coauthored with H. Lou
  • “Toward an Understanding of the Behavioral Intention to Use a Groupware Application,” presented at Information Resources Management Association International Conference, 2000, coauthored with H. Lou
  • “Persuading Students of Their Responsibilities in the Learning Process,” presented at AAA Ohio Regional Meeting, 2000, coauthored with L. B. Hoshower
  • “Application of Expectancy Theory in Behavioral Studies,” presented at Research Colloquium, College of Business, Ohio University, 1999
  • “An Analysis of the Power Characteristics of Analytical Procedures,” presented at Georgia State University Research Workshop, 1997, coauthored with R. A. Leitch
  • “An Analysis of the Power Characteristics of Analytical Procedures,” presented at AAA Auditing Mid-Year Conference, 1997, coauthored with R. A. Leitch
  • “The Effectiveness of Analytical Procedures Applied on Monthly Statements: A Case Study,” presented at AAA Ohio Regional Conference, 1997, coauthored with R. Sharp
  • “The Error Detection of Structural Analytical Procedures: A Simulation Study,” presented at AAA Annual Meeting, 1994, coauthored with R. A. Leitch

F. Other Professional Accomplishments

  • Recipient of the Year 2000 College of Business Executive Advisory Board Award of “Excellence in Intellectual Contribution”

 G.Working Papers & Research in Progress

  • “The Effects of Account Relatedness on the Performance of Analytical Procedures: A Simulation Study,” research in progress, coauthored with R.A. Leitch and S. Vanderveide
  • “Faculty Acceptance of Web-Based Learning Technology,” research in progress, coauthored with H. Lou
  • “Taxation of Transactions Involving Contingent Assets,” research in progress, coauthored with T. Stock
  • “Accounting Faculty Research Productivity: Motivational Factors and Implications,” research in progress, coauthored with A. Gupta and L. B. Hoshower

PROFESSIONAL ACTIVITIES

 Faculty Internship, Deloitte & Touche LLP
Member, American Accounting Association, since 1992
Academic member, Ohio Society of Certified Public Accountants, since 1995
Member, Chinese Accounting Professors Association of North America, since 1993
Reviewer, Review of Quantitative Finance and Accounting
Reviewer, Journal of End User Computing
Reviewer, Mid-American Journal of Business|
Reviewer, Encyclopedia of Information Science and Technology

COMMITTEES AND SERVICES

Ohio University
Member, College of Business Graduate Studies Committee (2004-present)
Member, College of Business Professional Ethics Committee (2002-present)
Faculty Advisor, Ohio University Chinese Bible Study Group (1995-present)
Faculty Advisor, Ohio University Bible Fellowship (1998-present)
Faculty Advisor, OU Chinese Student Association (2003)
Member, College of Business Faculty Development Committee (2001-2002)
Member, College of Business Ethics and Diversity Committee (2002)
Chair, Annual Evaluation Committee, School of Accountancy (2002)
Member, School of Accountancy Annual Evaluation Committee (2001)
Member, College of Business Intellectual Contribution Committee (1995-1999)
Member, School of Accountancy Curriculum Committee (1998-1999)
Faculty Advisor, Beta Alpha Psi Honorary Accounting Fraternity (1996-1999)
Secretary, College of Business Faculty (1997)
Member, School of Accountancy Intellectual Contribution Committee (1997)
Member, School of Accountancy Instructional Resources Committee (1995-1997)

Concordia University
Library Representative, College of Business (1994)
Member, Department of Accountancy Ph.D. Committee (1994)


TEACHING EFFECTIVENESS

 

 

Time

Course

(All Courses Taught Are Required Courses)

Enrollment

Evaluation

Score

Dept.

Avg.

College

Avg.

Sp 04

ACCT 345/ Accounting Systems & Internal Control

ACCT 102/ Managerial Accounting

29

25

3.68

3.65

4.01

3.99

Fall 04

ACCT 345/ Accounting Systems & Internal Control

ACCT 345/ Accounting Systems & Internal Control

ACCT 102/ Managerial Accounting

28

21

36

3.50

3.76

3.71

3.89

3.96

Fall 03

ACCT 345/ Accounting Systems & Internal Control

ACCT 345/ Accounting Systems & Internal Control

29

24

4.27

4.29

3.73

3.89

Sp 03

ACCT 102/ Managerial Accounting

ACCT 102/ Managerial Accounting

ACCT 345/ Accounting Systems & Internal Control

33

53

28

4.12

3.90

3.90

3.90

3.92

Fall 02

ACCT 102/ Managerial Accounting

ACCT 345/ Accounting Systems & Internal Control

ACCT 345/ Accounting Systems & Internal Control

52

24

17

4.12

4.00

4.11

3.98

3.82

Sp 02

ACCT 101/ Financial Accounting

ACCT 101/ Financial Accounting (online learning)

ACCT 345/ Accounting Systems & Internal Control

99

96

25

3.81

N/A

3.65

3.91

3.94

Fall 01

ACCT 345/ Accounting Systems & Internal Control

ACCT 606/ Mergers & Acquisitions

15

12

3.89

N/A

3.79

3.88

Sp 01

ACCT 345/ Accounting Systems & Internal Control

ACCT 101/ Financial Accounting

ACCT 101/ Financial Accounting

24

102

106

3.80

3.75

3.83

3.91

3.85

Fall 00

ACCT 345/ Accounting Systems & Internal Control

ACCT 345/ Accounting Systems & Internal Control

ACCT 101/ Financial Accounting

20

6

97

4.03

4.25

3.83

3.43

3.82

Sp 00

ACCT 345/ Accounting Systems & Internal Control

ACCT 101/ Financial Accounting

ACCT 101/ Financial Accounting

33

103

106

4.00

3.50

3.58

3.43

3.82

Fall 99

ACCT 345/ Accounting Systems & Internal Control

ACCT 345/ Accounting Systems & Internal Control

30

29

4.29

4.02

3.60

3.83

Sp 99

ACCT 345/ Accounting Systems & Internal Control

ACCT 345/ Accounting Systems & Internal Control

15

12

4.21

4.07

3.54

3.79

Win 99

ACCT 101/ Financial Accounting (mega section)

ACCT 101/ Financial Accounting

410

21

3.58

3.94

3.75

3.83

Fall 98

ACCT 303/ Intermediate Accounting I

ACCT 303/ Intermediate Accounting I

42

24

4.15

4.43

3.84

3.77

Sp 98

ACCT 201/ Financial Accounting (mega section)

416

3.69

3.70

NA

Win 98

ACCT 345/ Accounting Systems & Internal Control

28

4.00

NA

NA

Fall 97

ACCT 305/ Intermediate Accounting III

ACCT 305/ Intermediate Accounting III

17

19

3.82

4.25

NA

NA

Sp 97

ACCT 201/ Financial Accounting (mega section)

381

3.09

NA

NA

Win 97

ACCT 303/ Intermediate Accounting I

ACCT 303/ Intermediate Accounting I

27

16

4.00

3.71

NA

NA

Fall 96

ACCT 303/ Intermediate Accounting I

ACCT 303/ Intermediate Accounting I

43

29

3.95

4.24

NA

NA

Sp 96

ACCT 201/ Financial Accounting (mega section)

306

3.82

NA

NA

Win 96

ACCT 303/ Intermediate Accounting I

ACCT 303/ Intermediate Accounting I

27

13

4.42

4.80

NA

NA

Fall 95

ACCT 303/ Intermediate Accounting I

ACCT 303/ Intermediate Accounting I

26

17

4.00

4.00

NA

NA

Sp 95

ACCT 304/ Intermediate Accounting II

ACCT 304/ Intermediate Accounting II

18

19

4.50

4.00

NA

NA

Win 95

ACCT 304/ Intermediate Accounting II

ACCT 304/ Intermediate Accounting II

32

37

4.25

N/A

NA

NA