Jeff Zeyun Chen

Biographic Data

ID8940763
NAMEJeff Zeyun Chen
GIVEN NAMESJeff Zeyun
FAMILY NAMEChen
SIGNATURECHEN J Z
AFFILIATIONSTexas Christian University
ORCID0000-0001-6001-0604
VERIFIEDYes
TOTAL WORKS2
TOTAL CITATIONS0
WORKS AS AUTHOR2
WORKS AS EDITOR0
FIRST PUBLICATION YEAR2022
LATEST PUBLICATION YEAR2023
H-INDEX0

  • David versus Goliath

    Open AccessJeff Zeyun Chen, Anastasios Elemes et al.ARTICLEEuropean Accounting Review2023

    We examine the relation between auditor size and audit quality for a sample of U.K. private firms. Private firms prioritize tax considerations over reducing information asymmetry in their financial reporting. We find that Big 4’s private clients exhibit higher levels of discretionary accruals and lower precision of accrual estimates than non-Big 4’s private clients. Although Big 4 auditors are less tolerant of income-increasing earnings managemen…

  • Big 4 Office Political Connections and Client Restatements

    Anastasios Elemes, Jeff Zeyun ChenARTICLEEuropean Accounting Review2022

    Extant literature suggests that audit firms establish political connections at the national level to lobby regulators and legislators. In this paper we construct a novel dataset of Big 4 auditors’ political connections at the audit office level and examine the implications of auditors’ political connections for their audit quality. We find that client firms of politically connected audit offices are less likely to restate their earnings. However,…