Gordon Ford College of Business Staff

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.

“Institutional Investors’ Cross-Ownership and Internal Control Quality,” International Review of Financial Analysis (Vol. 106, 2025), with B. Liu, T. Chen, and K.C. Chan.

 “A Pivotal Progression of SEC’s Cybersecurity Disclosure Requirements,” Cybersecurity Pedagogy and Practice Journal (Vol. 4, No. 1, 2025): 35-44, with D. Lokuku and T. Wu.

 “Executive Equity Incentive Plans: Effective Golden Handcuff?” International Review of Economics and Finance (Vol. 91, 2024): 83-97, with B. Liu, N. Zhang, K.C. Chan, and X. Qiu.

 “Intentional and Unintentional Effects of Mandatory R&D Disclosure on Innovation Outcomes,” Economic Modelling (Vol. 119, 2023), with D. Huang, B. Liu, and K.C. Chan.

 “Teaching Case: Central University Medical Center Goes Paperless,” Journal of Information System Education (Vol. 34, No. 2, 2023): 142-147, with H. Lou and S. Chang.

 “Accounting Faculty’s Pursuit of Professional Certifications: Pre- and Post-Terminal Degree Comparison,” Journal of Accounting Education (Vol. 61, 2022), with J. Bergner and M. Simerly.

 “Experts’ Collective Judgment Accuracy and Learning in Analytical Review,” American Journal of Management (Vol. 22, No. 2, 2022), with M. Lee and S. Bibelhauser.

 “The Impact of Air Pollution on the Cost of Debt Financing: Evidence from the Bond Market,” Business Strategy and the Environment (Vol. 31, No. 1, 2022): 464-482, with J. Tan, and K.C. Chan.

 “Does environmental law enforcement matter for financial reporting quality?” North American Journal of Economics and Finance (Vol. 57, 2021), with X. Zhang, J. Tan, and K.C. Chan.

 “The Linear and Non-Linear Effects of Internal Control and its Five Components on Corporate Innovation: Evidence from Chinese Firms using the COSO framework.” European Accounting Review (Vol. 30, No. 4, 2021): 733-765, with K.C. Chan and B. Liu.

 “Corporate executives with financial backgrounds: The crowding-out effect on innovation investment and outcomes.” Journal of Business Research (Vol. 109, 2020): 161-173, with B. Liu, W. Zhou, and K.C. Chan.