TEACHING AND RESEARCH AREAS

Teaching Focusing : Accounting; Taxation

Research Areas : Corporate taxation; Accounting; Corporate Finance

ACADEMIC EXPERIENCE

Professor: School of Economics and Management, Wuhan University, December 2023-present

Associate Professor: School of Economics and Management, Wuhan University, December 2015-November 2023

Senior Research Assistant: Department of Accounting, City University of Hong Kong, March 2013 - February 2014

Lecturer: School of Economics and Management, Wuhan University, September 2010 - November 2015

PhD in Accounting, Wuhan University, September 2007-June 2010

Teaching Assistant: School of Economics, Donghu Branch of Wuhan University, July 2006-August 2007

Master's Degree in Accounting, Wuhan University, September 2004 - June 2006

Bachelor Degree in International Finance, Wuhan University, September 1994 - June 1998

INTERNATIONAL EXPERIENCE

Senior Research Assistant: Department of Accounting, City University of Hong Kong, March 2013 - February 2014

MANAGERAL AND PRACTICAL EXPERIENCE

Inspector: Hubei Postal Savings and Exchange Bureau, July 1998-August 2004

CONSULTING AND TRAINING EXPERIENCE (GOVERNMENT OR CORPORATE)

Accounting Standards Consulting experts of Hubei Province

Member of the Seventh Session of Wuhan Accounting Society

SELECTED PUBLICATIONS

Journal Papers (International)

Dong Chen, Limin Cheng, Rui Fan, Shangkun Liang. 2023. Payroll tax shields and wage stickiness: evidence from China’s 2008 corporate income tax law. Asia-Pacific Journal of Accounting & Economics, 30(5):1204-1225.

Haifeng Yin, Dong Chen, Shangkun Liang. 2024(on_line). VAT Reform and Labor Cost Stickness: Evidence from China. Emerging Market Finance and Trade.

Dong Chen, Yi Li, Jiani Lu, Chenming Li. 2024(on_line). Do International Tax Treaties Govern Financial Report Quality. Research in International Business and Finance.

He, Z., Chen, D., Tang, J. 2021. Do goodwill impairments affect audit opinions? Evidence from China. China Journal of Accounting Research, 14 (2): 151-182.

Shangkun Liang, Dong Chen, Bin Fu & Kun Fang. 2017. Directors’ board networks and accounting conservatism,China Journal of Accounting Studies 5:2,173-195.

Shangkun Liang, Dong Chen & Xiaoli Hu.2014. External auditor types and the cost stickiness of listed companies, China Journal of Accounting Studies, 2:4, 294-322.

Journal Papers (Domestic)

Chen Dong, Lu Jiani, Zhou Yujie, Dai Mingjie.2024. The Linkage Effect of VAT Reform and Corporate Income Tax Avoidance: Evidence from the VAT Rate Simplification Reform. Journal of Finance and Economics, 50(5): 49-63.

Liu Qiliang, Zhifan Tian, Dong Chen, Shang Gao. 2024.Governenment Procurement and Corporate Tax Avoidance: Political Pressure or Supervisory Governance? Accounting Research, 6: 70-86.

Chen Dong, Guo Xilin, Liang Shangkun, Lu Jiani. 2023. Tax Reform and Zombie Enterprises Governance: Evidence from VAT Rate Consolidation and Reduction Reform. Luojia Management Review, 5: 119-141.

Tang Jianxin, Cheng Limin, Chen Dong. 2021. Stock Market Liberlization and Voluntary Information Disclosure: Test based on the Shanghai/ Shenzhen-Hongkong Stock Connect Program. Economic Theory and Business Management, 2: 85-97.

Dong Chen，Hui Zhou，and Jiahui Wu. 2021. Outward Foreign Direct Investment Speed, R&D Internationalization and Corporate Innovation. Accounting and Economics Research, 9: 79-96.

Dong Chen，and Xinying Dong.2019. Tax Avoidance Effect in Internal Market of Enterprise Groups: Evidence from A Group. Journal of Accounting and Economics, 9: 52-71.

Chen Dong, Guo Xilin, Pan Min.2020. Do OFDI Companies Pay More Audit Fees? Journal of Audit & Economics, 5: 41-50.

Chen Dong, Zhang Zhiyong, Mu Yufei. 2019. Are Modified Audit Opinions Issued for Tax Aggressive Companies? Journal of Audit & Economics, 9: 31-42.

Cheng Limin, Tang Jianxin, Xu Fei, Chen Dong. 2019. Capital market opening and capital structure adjustment of listed companies. Studies of International Finance, 10: 86-96.

Xing Lixiia, Chen Dong, Lin Wanfa. 2017. Corporate tax avoidance and credit rating of corporate bonds. China Soft Scienc, 12:169-177.

Chen Dong, Kong Moqi, Wang Hongjian. 2016. Business cycles and tax avoidance by state-owned enterprises. Journal of Management World, 5: 46-63.

Chen Dong, Fan Rui, Liang Shangkun.2016. Who Moves the Listed Companies’ Shell: Local Protectionism and Shell Deals. Journal of Financial Research, 7:176-190.

Tang Jianxin, Chen Dong. 2010. Regional investor protection, the nature of property right and the synergistic effect of M&A. Journal of Management World, 8: 102-116.

Liang Shangkun, Chen Dong, Hu Xiaoli. 2015. Auditor and cost stickiness. Accounting Research, 2:79-86.

Chen Dong, Luo Yi. 2015. Does corporate tax avoidance influence audit pricing? Business and Management Journal, 3:98-109.

Chen Dong, Tang Jianxin. 2012. High-ranking Manager's Emolument, Rent-seeking through Tax Avoidance and Accounting Information Disclosure. Business and Management Journal, 5:114-122.

Cases and Practical Papers

He Ya, Zhao Tuanjie, Chen Dong. 2023. Experience and enlightenment of Red-chip enterprises listing through Chinese depositary receipts. Communication of Finance and Accounting,14:102-110.

Textbooks

Xie Huobao, Chen Dong. Accounting. Hubei People's Publishing House,2020.

Monography

Chen Dong. The Accounting Information Effect of value-added Tax Reform: Research Based on "Replacing Business Tax with Value-added Tax", Peking University Press, 2023.

Chen Dong. Research on Regional Investor Protection and M&A Returns, People's Publishing House, 2013.

RESEARCH GRANTS

Government-funded grants

Humanities and Social Sciences Planning Project of the Ministry of Education: Research on the mechanism, economic consequences and countermeasures of enterprise Digital Transformation affecting corporate tax burden (Project No. 22YJA790004)

Project of National Natural Science Foundation of China:Effect, mechanism and economic consequences of American tax reform on Chinese enterprises' foreign direct investment (Project No. 71772139)

National Natural Science Foundation of China: Regional Tax rate Differences, Internal Market Transfer Transactions and Wealth Effect of Mergers and Acquisitions (Project No. 71102159)

Project of Humanities and Social Sciences of the Ministry of Education: Research on the Accounting Information Effect and Countermeasures of "Replacing Business Tax with Value-added Tax" (Project No. 16YJC790005)

Corporate-funded grants

Research on Tax Management and Control Mode of Large Group Enterprises based on Tax System Reform and Intelligence (2020-2021)

Construction of internal control system of Huadian Hubei Company (2022-2023)

Research on Enterprise Annuity Management of State Grid Hubei Corporation (2018-2019)

International collaborative grants

Co-Investigator: Could a Tax Credit Rating System Create a Spillover Effect to Reduce the Tax Avoidance of Peer Firms? (University Grants Committee of Hongkong, Project Reference No. UGC/FDS11/BO2/22)