China Journal of Accounting Studies

2013 - 2024

Current editor(s): Xiaochen Dou

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Volume 12, issue 1, 2024

Construction of transportation infrastructure and the mixed ownership reform of state-owned enterprises: based on the perspective of high-speed rail opening pp. 1-24

Xinxiao Ma, Xiaochen Dou and Taijie Tang

Government audit supervision and enterprise mergers and acquisitions pp. 25-46

Shangkun Liang, Weizhi Xue and Nan Lin

Targeted poverty alleviation and corporate investment in poor counties: an empirical analysis from the geographical distribution of new subsidiaries of listed firms pp. 47-70

Bofu Deng, Taiwei Wang, Cunjie Tao and Li Ji

Categorical listing criteria, co-investment system and growth manipulation: empirical evidence based on the implementation of the registration system of STAR market pp. 71-105

Yunlong Ye, Hong Hong, Dingwen Wu and Tong Sun

Does NEEQ’s tiered system enhance corporate labour share？ pp. 106-139

Xuanyu Jiang, Zhen Gu and Yuemiao Yang

Commercial bank digital transformation, information costs, and corporate financial constraints pp. 140-163

Xiaoxi Li, Qinger Zhong and Guochao Yang

Corporate digital transformation and safety production performance: empirical evidence from A-share listed companies pp. 164-198

Changli Zeng, Yongliang Wu and Min Zhang

CSRC’s random inspection and capital market information efficiency: an empirical evidence from stock price synchronicity pp. 199-222

Xue Xia, Fei Teng, Liping Xu and Yu Xin

Reviewers in 2023 pp. 223-224

The Editors

Volume 11, issue 4, 2023

Accounting for goodwill in China: a case study of two-step acquisitions pp. 695-718

Ceng Zeng, Weiguo Zhang and Luo Zuo

Does cross-industry loan diversification reduce bank systemic risk? Evidence from listed banks in China pp. 719-755

Chuanhui Ma and Junxiong Fang

Stable suppliers and real earnings management: empirical evidence from private placements pp. 756-794

Xiongyuan Wang, Fei Han and Xuan Peng

Multiple large shareholders and abnormal stock trading halts pp. 795-825

Wen Wen and Xiaoqing Feng

Does the attendance of independent directors at shareholder meetings matter? The case of risk taking pp. 826-863

Shuai Qin, Jinsong Tan and Xiangting Kong

Goodwill impairment, auditor dismissal and opinion shopping–evidence from China pp. 864-896

Cunyu Xing, Huilan Yuwen and Dan Yang

CSRC’s supervision and corporate investment efficiency—based on the random inspection pp. 897-920

Jinyang Liu

Can the rotation of chief accountants improve the accounting information quality of state-owned enterprises? pp. 921-945

Jian Chu

Volume 11, issue 3, 2023

Can independent directors identify the company’s risk of financial fraud: Evidence from predicting financial fraud based on machine learning pp. 465-492

Yunjing Liu, Bin Wu and Min Zhang

Does corporate social responsibility (CSR) have spillover effect?——Based on the binary relationship of supply chains in China pp. 493-515

Shanyun Qiu, Qian Liu, Weiting Luo and Jun Bai

Special representative actions, the insurance value of audits, and investor protection: an empirical study based on the ruling against Kangmei Pharmaceutical Co. Ltd pp. 516-542

Daoguang Yang, Hongling Han, Yidan Mao and Siyi Liu

Does CEO risk-taking entrepreneurial spirit matter in firm cash holdings? pp. 543-573

Meihua Zhou, Ruining Li, Jian Cao and Bin Lin

China’s audit market competition and the competitive strategies of the international Big 4 audit firms pp. 574-601

Qingquan Xin, Yu Liu and Yiheng Tang

Does common analyst coverage improve suppliers’ investment efficiency? pp. 602-630

Ceng Zeng and Song Tang

Cultural adaptation and corporate investment decisions: evidence from inter-regional investments pp. 631-659

Dan Li, Tusheng Xiao and Chun Yuan

Clan culture and internal pay gap: evidence from listed family firms pp. 660-693

Guoyiming Zhu, Guangyong Lei and Jingjing Zuo

Volume 11, issue 2, 2023

Does Merchant Guild Culture Reduce the Cost of Debt? Evidence from China pp. 207-246

Jianying Weng, Xingqiang Du and Qiao Lin

The environmental protection law and the zombie companies – evidence from a quasi-natural experimental method pp. 247-269

Donghua Zhou and Yuxiu Huang

Major asset restructuring performance commitments and classification shifting through non-recurring items pp. 270-299

Yurou Liu, Kangtao Ye and Jinyang Liu

Stock index constituent adjustments and corporate social responsibility: evidence from a quasi-natural experiment of CSI 300 index adjustments pp. 300-331

Fang Liu and Wen Wen

Is the corporate social responsibility countercyclical? – evidence from Chinese listed companies pp. 332-353

Shuai Wang, Haoran Wang and Zejiang Zhou

The real effect of innovation information disclosure: from the perspective of supplier innovation pp. 354-398

Yonggen Luo, Xiaoli Feng and Jinyu Yang

Group Finance Companies and Dynamic Adjustment of Capital Structure of Related Listed Companies pp. 399-422

Huan Dou, Sheng Fan and Shangkun Liang

Board authority culture, cultural diversity and corporate innovation pp. 423-462

Kun Luo, Tianyu Gao and Yixin Li

Best paper award announcement pp. 463-463

The Editors

Volume 11, issue 1, 2023

Notice of duplicate publication: Microblog Publicity and IPO Underpricing pp. x-x

The Editors

Reviewers in 2022 pp. xi-xii

The Editors

The joint effect of investors’ trait scepticism and the familiarity and readability of key audit matters on the communicative value of audit reports pp. 1-28

Xin Xu, Fengying Ye and Yasheng Chen

Confucianism and the altruistic behaviour in the succession of family firms: evidence from asset write-downs pp. 29-54

Minying Cheng, Menglu Chen and Jun Liu

Which do second-generation heirs prefer in family firms: real investment or financial investment? pp. 55-76

Jin-hui Luo, Yue Liu and Chenchen Peng

Governance effects of digital transformation: from the perspective of accounting quality pp. 77-107

Qiaoling Fang, Nutao Yu and Hui Xu

Information technology infrastructure and earnings management strategy: evidence from a quasi-natural experiment pp. 108-133

Dongdong Li, Haijie Huang and Kemin Wang

Can the county to district reform in China restrain corporate earnings management? From the perspective of regional local protection pp. 134-158

Shasha Liu, Huixian Zhao, Gaowen Kong and Dongmin Kong

Does cash dividend smoothing affect the wealth management products purchased by listed companies? pp. 159-183

Xing Liu and Xiaoyi Ren

Microblog publicity and IPO underpricing pp. 184-205

Chao Dou, Xue Yang, Xuejin Bai and Rui Sun

Volume 10, issue 4, 2022

The product market power of major customer firms and their suppliers’ performance pp. 435-458

Guilong Cai, Jing Deng, Rui Ge and Guojian Zheng

CEO’s name uniqueness and audit fee pp. 459-480

Yanheng Song, Rui Xian and Dan Yang

Does the standardisation of tax enforcement improve corporate financial reporting quality? pp. 481-502

Xiaojian Tang, Dongying Du, Lina Xie and Bin Lin

Chairman individualism and cost structure decisions pp. 503-527

Wei Jiang and Yuan Sun

Does the random inspection reduce audit opinion shopping? pp. 528-548

Guoqing Zhang, Sicen Chen, Pengdong Zhang and Xiaowei Lin

Confucian culture and accounting conservatism: evidence from China pp. 549-589

Xingqiang Du, Yuhui Xie, Shaojuan Lai and Quan Zeng

Volume 10, issue 3, 2022

Cannot investors really price the book-tax differences correctly? Evidence from accelerated depreciation policies pp. 301-322

Hang Liu and Yichao Zhao

State-owned asset management reform and corporate cash holdings: study on central enterprise income distribution policy pp. 323-344

Shangkun Liang, Qing Dong and Shuwei Sun

Is integrated auditing superior to separate auditing? Evidence from China pp. 345-366

Li Dang and Qiaoling Fang

Do bond market participants care about directors’ and officers’ liability insurance?——Empirical evidence based on the pricing of corporate bonds pp. 367-389

Yu Wang, Jiawei Lu and Xun Zhao

Customer relationships in the consolidated financial statements: recognition and value relevance pp. 390-410

Mingming Huang, Junsheng Zhang and Zheng Huo

Could regulatory information disclosure impact the behaviour of corporate over-financialization? Evidence from Chinese comment letters pp. 411-433

Youfu Yao and Lan Zhou

Volume 10, issue 2, 2022

Do the outstanding comments of regulatory reviewers for approved IPOs serve as a valuation signal for investors? pp. 147-173

Xuxia Chen, Jun Wang and Xi Wu

Mixed-ownership reform and deleveraging of state-owned enterprises: Degree and methods pp. 174-202

Yulan Wang, Xiaochen Dou and Zhiyi Liu

Does industry-specific information disclosure improve trade credit financing? pp. 203-227

Guifeng Shi

The provincial border, information costs, and stock price crash risk pp. 228-250

Lidan Li, Wenbin Long, Jun Hu and Xianzhong Song

Case study of Chinese and Korean airlines’ MD&As across countries, markets, and ownership—A regulatory perspective pp. 251-273

Si-Bei Yan, Hyung-Rok Jung, Jun Wan and Mi-Ok Kim

Manufacturing background CEOs and corporate cost management: evidence from listed manufacturing firms pp. 274-300

Guochao Yang and Yize Hu

Volume 10, issue 1, 2022

Reviewers in 2021 pp. x-xii

The Editors

Information externalities, analyst research resource allocation, and stock pricing efficiency pp. 1-25

Chenyu Cui, Guihua He and Deren Xie

Political connections and informal financing: use of trade credit in China pp. 26-48

Jing Cai, Nan Xu, Yuan Feng and Nan Gao

Credit availability and classification shifting: based on the quasi-natural experiment of the bank lending interest rate ceiling deregulation pp. 49-72

Jingru Wang, Hongjian Wang, Xinghe Liu and Qingyuan Li

Can independent directors with macro vision relieve debt default – from the perspective of independent director’s ‘advisory’ function pp. 73-94

Chao Dou, Xue Yang, Wei Liu and Rui Sun

Do bond investors attend to corporate targeted poverty alleviation? pp. 95-119

Hongxian Zhen, Sanfa Wang, Mingxiang Lian and Shijie Zheng

Does employee representation affect corporate investment efficiency? Evidence from China’s capital market pp. 120-144

Bingyi Huang and Yuting Huang

Best paper award announcement pp. 145-145

The Editors