China Journal of Accounting Studies

2013 - 2026

Current editor(s): Xiaochen Dou

From Taylor & Francis Journals
Bibliographic data for series maintained by Chris Longhurst ().

Access Statistics for this journal.
Is something missing from the series or not right? See the RePEc data check for the archive and series.

Volume 14, issue 1, 2026

Share pledge, information advantage, and brokers’ SEO underwriting competition pp. 1-24

Guihua He and Deren Xie

Does the implementation of the new lease standard affect firms’ audit fees? pp. 25-52

Jun Huang and Hongtao Chen

Social credit system reform and trade credit financing pp. 53-89

Wen Wen, Yajie Sun and Sifei Li

The spillover effects of share pledging by controlling shareholders in business groups: evidence from the accounting information quality of unpledged firms pp. 90-122

Jun Hu, Siyu Zhang and Guoliu Hu

Institutional shareholder coordination and labour investment efficiency: evidence from the geographic concentration of institutional shareholders pp. 123-154

Xiaohui Wu, Qian Sun and Libin Qin

Information disclosure frequency and corporate R&D decisions: evidence from innovative small and medium-sized enterprises pp. 155-180

Sicen Chen, Pengdong Zhang and Xiaowei Lin

Bank branch expansion and corporate IPO pp. 181-209

Lumeng Wang, Shilai Chen and Qingyuan Li

Volume 13, issue 4, 2025

Financial investment and corporate bond offering and listing review: textual analysis based on securities exchange review feedback letters pp. 419-460

Yan Tong, Duo Hou and Xin Li

Judicial independence and corporate fraud: evidence from the unified management of local courts below the provincial level pp. 461-488

Jiacai Xiong and Chen Peng

Concealment and leakage of bad news: ESG rating divergence and stock price crash risk pp. 489-521

Yuting Feng, Albert Tsang and Xuemeng Guo

Does strict financial regulation promote corporate innovation? Evidence from the New Asset Management Regulation pp. 522-544

Chao Yan, Liling Xu and Jiaxin Wang

Marital role reversal and innovation investment in family firms: management rights allocation under traditional Chinese marital culture pp. 545-574

Shanzhong Du

The price of dishonesty: how the disclosure of defaulters impacts audit fees in China pp. 575-598

Yunsen Chen, Chen Lu and Zhe Li

Effect of auditors serving as independent directors in other listed firms on their audit quality pp. 599-621

Kaitang Zhou, Xiaohan Zhou and Zhiming Ma

Volume 13, issue 3, 2025

The effect of audit digital transformation on audit quality: evidence from digital bank confirmations pp. 247-281

Rui Guo, Yuanyuan Jia and Lirong Shentu

Corporate tax credit and trade credit financing: based on the analysis of non-public companies pp. 282-304

Le Zhao, Qingyang Tang and Muzhi Wang

The price of employee-related CSR deficiencies: evidence from peer auditor death pp. 305-334

Xingqiang Du, Zhihan Cai, Xinshu Zhang and Yuhui Xie

A research on the regulatory human resource allocation efficiency under the random examination system pp. 335-364

Jian Chu

Is the pilot policy for carbon emission trading beneficial for ESG disclosure? Evidence from a quasi-natural experiment in China pp. 365-417

Xingqiang Du, Hexin Tao and Zhihan Cai

Volume 13, issue 1-2, 2025

Threat or opportunity: product market competition and enterprise digital transformation pp. 1-36

Liguang Zhang, Yunxiang Liao, Zehan Du and Yunchen Wang

How Does Social Media Affect the Usefulness of Accounting Information? pp. 37-67

Xiaoyang Zhao, Xiaoliang Lyu and Zengquan Li

Unified brand strategy and operation quality of business group: evidence from stock price crash risk pp. 68-96

Cheng Zhang, Qingsheng Zeng and Qinwen Wu

Unified tax incentive policies, tax burden fairness, and corporate investment efficiency pp. 97-121

Xiaoyang Zhao, Guangyuan Ma and Feng Guan

Business-finance integration, tax avoidance and tax risk—empirical evidence based on firm recruitment data pp. 122-155

Yitong Zhao, Hang Liu and Song Chen

Reform of state-owned capital authorised operation system and expense stickiness: evidence from state-owned listed companies pp. 156-185

Jinkang Zhang and Xiaofeng Quan

The interactive quality of earnings communication conferences and post-earnings-announcement drift pp. 186-218

Sihai Li, Ruiqi Wang and Yiming Huang

Can state-owned equity participation promote private enterprises’ fulfilment of social responsibilities?——based on the perspective of rural revitalisation participation* pp. 219-245

Liguang Zhang, Ruoyi Yang, Yunxiang Liao and Yunchen Wang

Volume 12, issue 4, 2024

Corporate digital transformation and cost of equity capital pp. 693-721

Li Ji, Wei Jiang and Bofu Deng

Who are the green innovation pacesetters? Local or non-local executives pp. 722-748

Lei Zhu and Qianwen Zheng

The spillover effect of tax system improvement: the evidence from accounting information quality pp. 749-775

Junxiong Fang, Ning Chen, Huihua He and Qi Fu

Policy perception of Chinese private firms and corporate investment efficiency: evidence from textual analysis pp. 776-800

Dongmin Kong and Lu Shi

Big data thinking of top executives and corporate innovation: based on machine learning pp. 801-838

Xuesong Tang, Qiang Liao, Wen Li and Wang Liao

Does institutional innovation of patent financing ease corporate financing woes? Evidence from patent collateral and patent insurance policy pp. 839-860

Xiaoxi Li, Qinger Zhong, Guochao Yang and Pingui Rao

Proposed subsequent accounting for goodwill: Comparison of IASB and FASB pp. 861-907

Yanshan Li and Junsheng Zhang

Merchant gang governance and earnings management pp. 908-934

Chun Liu, Liang Sun and Yuhang Xu

Volume 12, issue 3, 2024

IPO comment letter responses and stock price volatility in the STAR market pp. 457-480

Yu Wang, Shuang Xue and Xiaoyang Zhao

Limited partnership agreement structure and stock price crash risk pp. 481-524

Jiang Xuhan, Shigang Li, Yue Lv and Jiang Yaoming

Passageway business regulation and bank loan financing——A quasi-natural experiment based on new asset management rules pp. 525-549

Siyi He and Qinglu Jin

Leverage manipulation and strategic disclosure: evidence from non-financial information in annual reports based on multimodal machine learning pp. 550-590

Jianhua Tan, Yipu Li, Tiancheng Gao and Jun Pan

Bank branching and corporate tax avoidance: evidence from a quasi-natural experiment of banking deregulation in China pp. 591-614

Xiaoxia Li and Tong Zhou

Does ESG report greenwashing increase stock price crash risk? pp. 615-639

Guangrui Liu, Hao Qian, Yong Shi, Yu Zhang and Fengyuan Wu

Judicial quality and corporate value: evidence from China’s judicial reform pp. 640-661

Sirui Wu, Bo Cheng, Zongtao Tian and Qinglu Jin

Auditing standards reform in 2016 and going-concern audits pp. 662-692

Yamin Zeng and Baochun Ma

Volume 12, issue 2, 2024

Discourage one to encourage another? Deleveraging and accounting conservatism pp. 223-246

Shangkun Liang, Wen Wen and Nan Lin

Does operational disclosure curb textual tone manipulation by corporate management? pp. 247-275

Qingxi Meng, Xingqiang Du and Xiaoyun Gong

Is digital finance always beneficial to accounting information transparency? Evidence from China pp. 276-310

Xingqiang Du, Jing Hong, Hexin Tao and Yongkui Zhang

Share repurchase and stock price synchronicity pp. 311-339

Chenghao Huang and Zhi Jin

Directors’ IT expertise and firms’ total factor productivity pp. 340-365

Rongli Yuan, Suting Dang, Ruijing Li, Jingyu Gao and Wenyue Jin

Bank competition, real investment return and corporate financialization pp. 366-390

Yihuan Mao and Nan Xu

The strategic effects of non-state shareholders’ governance: based on the perspective of product market performance of state-owned enterprises pp. 391-418

Taijie Tang, Xiaochen Dou and Xinxiao Ma

Are investors inattentive to the information content of advance receipts? pp. 419-456

Chenyu Cui, Yuanyu Qu and Hao Gao

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