Botao Chen, Ph.D.

Botao Chen is an accomplished accounting educator and researcher with a Ph.D. in Accounting, currently serving as an Associate Professor at UDC’s School of Business and Public Administration, with expertise in auditing, financial reporting, and accounting education, as well as a strong publication record in journals such as the Journal of Accounting and Finance and the International Journal of Innovation, Creativity and Change.

Experience

Education

Doctor of Philosophy in Accounting, Jackson State University 
Master of Professional Accountancy, Jackson State University 
Master of Electronical Engineering, Peking University 

Roles

Associate Professor, University of The District of Columbia, 2019-Present 
Assistant Professor, University of Maryland Eastern Shore, 2014-19 

Courses Taught

ACCT 201, Financial Accounting. 
ACCT 301, Intermediate Accounting I. 
ACCT 302, Intermediate Accounting II. 
ACCT 406, Governmental and Fund Accounting. 
ACCT 504, Accounting for Management Functions. 
ACCT 505, Financial Reporting and Analysis. 
ACCT 508, Governmental and Non-Profit Organization Accounting. 

Expertise

Research Focus / Works in Progress

Auditing; financial reporting; accounting education 

Impact

Selected Publications

Abed, S., Tan, T. K., & Chen, B. (2022). Competency of the virtual accounting learning to meet CMA certification needs. International Journal of Innovation, Creativity and Change, 16(3), 274-290. https://www.ijicc.net/images/Vol_16/Iss3/16264_Aned_2022_E1_R.pdf 

Chen, B., Lydia, D., & Li, D. (2022). Does management have incentives to disclose their internal control weakness if the firms are exempted from 404 (b)? Journal of Finance and Accountancy, 30, 1-15. http://www.m.aabri.com/manuscripts/213482.pdf

Chen, B., & Daniels, B. (2021) The mediating role of perceptions of auditor independence. Global Journal of Accounting and Finance, 5(1), 31-52. https://www.igbr.org/wp-content/Journals/Articles/GJAF_Vol_5_No_1_2021%20pp%201-22.pdf 

Chen, B., Booker, Q., & Booker, K. (2020). The moderating role of an auditor independence clarification on the relationship between an internal control opinion and loan officers’ risk assessments and decisions.  Journal of Accounting and Finance, 20(3). https://doi.org/10.33423/jaf.v20i3.3007

Zhang, X., & Chen, B. (2018). An exploratory study of HBCU accounting and other business students’ perceptions and usage of LinkedIn. Accounting and Finance Research, 8, 14710. https://doi.org/10.5430/afr.v8n1p77. 

Chen, B., & Zhang, X. (2018). If leases are not capitalized: The effects of a qualified audit opinion on investors’ judgments and decisions. Journal of Accounting and Finance, 18(2). https://doi.org/10.33423/jaf.v18i2.408