CHEN Hanwen
Email：hwchen@nau.edu.cn
Biography:
Chen Hanwen, Ph.D. in Economics (1997), Professor (1999), Doctoral Supervisor (2001). He currently serves as the Director of the Auditing Faculty at Nanjing Audit University, Honorary Dean of the School of Internal Audit, and Vice Chairman of the Federation of Philosophy and Social Sciences at Nanjing Audit University. He was recognized as a Distinguished Accounting Scholar by the Ministry of Finance (2020). He is Rotating Associate Editor of Auditing Research, Co-Editor-in-Chief of China Journal of Accounting Studies, and Chair of the Academic Committee of the China Center for Government Audit Research (CCGAR).
Research Interests：
Auditing, Internal Control, Accounting, ESG, Taxation
Key Publications：
Chen, H., Tang, S., Wu, D., and Yang, D. 2021. The Politic Dynamics of Corporate Tax Avoidance: The Chinese Experience.The Accounting Review, 96(5): 157–180.
Chen, H., Chen, J. Z., Lobo, G. J., and Wang, Y. 2010. Association between borrower and lender state ownership and accounting conservatism. Journal of Accounting Research,48(5): 973–1014
Chen, H., Chen, J. Z., Lobo, G. J., and Wang, Y. 2011. Effects of audit quality on earnings management and cost of equity capital: evidence from China. Contemporary Accounting Research,28(3): 892–925.
Chen, H., Yang, D., Zhang, X. and Zhou, N. 2020. The moderating role of internal control in tax avoidance: Evidence from a COSO-based internal control index in China,Journal of the American Taxation Association, 42(1): 23-55.
Chen, H., Liu, S., Wang, J., and Wu, Z. 2022. The effect of geographic proximity on corporate tax avoidance: Evidence from China. Journal of Corporate Finance, 72: 102131
Personal link:
https://sia.nau.edu.cn/2023/0112/c9419a109071/page.htm
