Ying “Caroline” Chen, D.B.A., CPA, CMA, is an Assistant Professor of Accounting at the Greehey School of Business, St. Mary’s University. With over a decade of experience in higher education and three years in the hotel industry’s internal control, Chen brings a diverse and well-rounded perspective to her role.
Chen earned her doctorate in accounting from the Davis College of Business at Jacksonville University in April 2019. Her research interests span various topics, including earnings management, capital structure, operating efficiency, accounting education and accounting information systems. Her scholarly contributions have been published in prestigious peer-reviewed journals within her discipline, showcasing her commitment to advancing knowledge and pushing the boundaries of her field.
At the core of Chen’s teaching philosophy is the belief in “learning by doing” and integrating analytical and critical thinking skills into accounting courses. She emphasizes using modern tools such as Excel, Tableau, PowerBI, Alteryx and IDEA to prepare students for the data-driven business world. Additionally, Chen incorporates generative AI education into her curriculum, teaching students how to leverage AI tools for accounting applications while maintaining ethical standards and professional integrity in their use of emerging technologies. This approach ensures students acquire a competitive edge to excel in their professional endeavors. Chen’s extensive teaching portfolio includes accounting principles, cost accounting, accounting information systems, accounting information systems control and audits, accounting data analytics, financial statement analysis, intermediate accounting, advanced accounting and accounting for decision-making.
In addition to teaching and conducting research, Chen actively participates in professional forums, presenting her research at the renowned American Accounting Association annual meetings. She also serves as a reviewer for academic conferences and peer-reviewed journals, contributing to the dissemination and validation of cutting-edge research in accounting. Through these activities, Chen stays at the forefront of accounting education and research, bringing valuable insights and experiences to her classroom and the academic community.
Publications
Valenzuela, E. and Chen, Y. (2025). Analyzing the Impact of Director Blockholders Using Benford’s Law. Global Journal of Accounting and Finance, 9(1), 1-19.
Chen, Y., and Capener, D. (2025). When Economic Prowess Is a Liability—Unpredictable Black Swan Events Such as the Financial Crisis and COVID‐19 Pandemic Disrupt Hotel Value Dynamics. American Journal of Economics and Sociology. , 84(3), 521-534.
Chen, Y., Valenzuela, E., and Capener, D. (2024). How hotel firm value fluctuates with alternative leveraging strategies. American Journal of Economics and Sociology, 83, 177–197.
Valenzuela, E. and Chen, Y. (2023). The impact of director blockholders on abnormal accruals and inventory. Journal of Corporate Accounting & Finance, 34, 193–207.
Chen, Y., Capener, D., and Valenzuela, E. (2023). Valuation effects of earnings management on hotel firm value. American Journal of Economics and Sociology, 82, 167–185.
Chen, Y., Capriotti, K. and D’Aquila, J. (2021). Miller Energy’s fraud and KPMG’s audit failure. Journal of Forensic and Investigative Accounting, 13(3), Special Issue.
Chen, Y. and Capener, D.,(2021). Global value perceptions: The case of luxury hotels. SAM Advanced Management Journal, 86(2),32-44.
Awards
1923 Commemorative Award for Outstanding Research, Greehey School of Business, St. Mary’s University, 2024
Outstanding Teaching Award, Rankin College of Business, Southern Arkansas University, 2022
