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GFCB Accounting Staff

Yining Chen, PhD, CPA
Yining Chen, PhD, CPA
- Mary R. Nixon Endowed Professor - Accounting
Teaching Area(s)
Accounting Information Systems
Accounting Data Analytics

PhD, Accounting, University of South Carolina, 1993

MAcc, University of South Carolina, 1989

BBA, Accounting, National Cheng Chi University, 1986

Licenses and Certifications:

Certified Public Accountant


Yining Chen, PhD., CPA, is the Nixon Professor of Accounting at Western Kentucky University. Her teaching interests include accounting information systems, data analytics, and auditing. Her research focuses on audit effectiveness, corporate governance, and business education. Professor Chen earned her PhD. from the University of South Carolina. Before joining Western Kentucky University, she held faculty positions at Ohio University and Concordia University. Professor Chen has authored articles in leading academic journals such as Auditing: A Journal of Practice & Theory, Issues in Accounting Education, Journal of Management Information Systems, Information & Management, Journal of Accounting Education, Journal of Business Research, Journal of Small Business Management, and European Accounting Review.

Recent Publications

“Teaching Case: Central University Medical Center Goes Paperless" (with H. Lou and S. Chang), Journal of Information Systems Education, forthcoming 2023, 34(2).

“Accounting Faculty’s Pursuit of Professional Certifications: Pre- and Post-Terminal Degree Comparison" (with J. Bergner and M. Simerly), Journal of Accounting Education, forthcoming.

“Experts’ Collective Judgment Accuracy and Learning in Analytical Review" (with M. Lee and S. Bibelhauser), American Journal of Management, forthcoming.

“The Impact of Air Pollution on the Cost of Debt Financing: Evidence from the Bond Market" (with J. Tan and K.C. Chan), Business Strategy and the Environment, 2022, 31(1), 464-482.

“Does Environmental Law Enforcement Matter for Financial Reporting Quality?” (with X. Zhang, J. Tan, and K.C. Chan), North American Journal Economics and Finance, 2021, 57, 101445.

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 Last Modified 9/26/18