China Journal of Accounting Studies

2013 - 2024

Current editor(s): Xiaochen Dou

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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

Volume 9, issue 4, 2021

The power of belief: party organization construction of accounting firms and audit quality pp. 433-468

Changli Zeng, Jiangtao Li, Haoran Xu and Mian Zhang

Large shareholders’ tunneling and stock price crash risk pp. 469-489

Shangkun Liang, Yanfeng Jiang, Junli Yu and Wei Xu

The cost shock, margin gap and enterprise financialization: An exogenous shock based on minimum wage pp. 490-525

Yunlong Ye, Song Chen, Yuqiang Cao and Hongjian Wang

Tax enforcement and corporate donations: evidence from Chinese ‘Golden Tax Phase III’ pp. 526-548

Zhi Jin and Chenghao Huang

Compensation regulation and political promotion of executives of state-owned enterprises——Quasi-natural experiment based on the reform of compensation regulation in China pp. 549-570

Jun Bai, Chuang Li, Shasha Li and Weiting Luo

Do board secretaries with financial expertise reduce regulatory inquiries? Empirical evidence based on the China stock exchange’s annual report comment letter pp. 571-592

Yi Quan, Cong Zhou, Rongjiang Bao and Li Long

Volume 9, issue 3, 2021

Financial ecological environment and internal audit outsourcing: evidence from survey in China pp. 289-310

Jing Du, Wanfu Li, Bin Lin and Donghui Wu

Dividend from subsidiaries and the agency cost of business groups pp. 311-332

Liangliang Wang, Haiyang Zhang, Lu Zhang and Xiru Guo

Internet of things adoption, earnings management, and resource allocation efficiency pp. 333-359

Xiongyuan Wang, Luofan Bu and Xuan Peng

Inter-regional M&As, home bias and the post-merger performance pp. 360-382

Shuwei Sun, Tusheng Xiao, Yulong Yang and Xincheng Wang

Financial background of controlling shareholder and corporate financialization pp. 383-407

Xiangyan Shi, Danlu Bu, Caihong Wen and Zong Lan

Does high-speed rail stimulate shareholder activism by small investors in China? pp. 408-431

Qiong Wang and Kemin Wang

Volume 9, issue 2, 2021

Does industrial policy suppress corporate tax avoidance? —— a study on the perspective of provincial industrial policy pp. 143-167

Tingting Zhang, Xinmin Zhang and Daoguang Yang

Has damage from goodwill impairment grown in China? Analysis and response pp. 168-194

Yan Wang, Tao Li, Deli Wang and Kun Liu

Can analysts see through goodwill bubbles? The impact of goodwill on analysts’ forecasts pp. 195-220

Shuang Xue and Peiji Xu

The downside of absence of controlling shareholders: evidence from management trading abnormal return pp. 221-246

Honghui Zhang, Haojun Xiong and Linyi Zhang

Does air pollution affect executive pay? pp. 247-267

Liguang Zhang, Liao Peng and Kang He

Does ‘Internet+Sales’ business model help managers improve earnings forecast quality? – Based on the data of e-commerce platforms pp. 268-288

Bo Peng and Chen He

Volume 9, issue 1, 2021

Reviewers in 2020 pp. x-xiii

The Editors

Killing two birds with one stone? Auditor choice in merger & acquisitions and subsequent auditor assurance quality pp. 1-23

Yang Han, Xi Wu and Shangkun Liang

Discretionary stock halt and analyst forecast pp. 24-53

Xuehang Yu and Junxiong Fang

The Motivation and Consequences of Golden Parachute Provisions: A Case Study of TBEA Co., Ltd pp. 54-80

Zheng Huo, Junsheng Zhang and Mingming Huang

Strategic deviance and auditor selection pp. 81-112

Xueyan Dong, Yijing Cui and Jingyu Gao

Credit availability, signalling and auditor choice pp. 113-141

Hongjian Wang and Song Chen

Best paper award announcement pp. 142-142

The Editors