China Journal of Accounting Studies

2013 - 2024

Current editor(s): Xiaochen Dou

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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

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

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

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

The globalised board of directors and corporate environmental performance: evidence from China pp. 495-527: Xingqiang Du, Jingwei Yin, Ying Zhang and Yingjie Du
Do comment letters from the stock exchanges have governance effect on R&D manipulation? pp. 528-555: Youfu Yao, Shuang Xue and Tong Sun
Does insider selling affect audit fees? pp. 556-574: Hualing Yang and Yunbiao Ma
Joint and several liability, litigation preconditions and audit quality pp. 575-598: Qiao Zheng, Junsheng Zhang and Yue Qi
Does the personal characteristics of the public offering committee members affect the issuance quality? An empirical study based on gender characteristics pp. 599-634: Wei Xu, Wenyun Yao and Mengying You
Does gender discrimination exist in the promotion of CPAs? - Evidence based on the CPA firm transformation pp. 635-663: Qiang Cao and Nanwei Hu

Professional liability insurance contracts for auditors: differential pricing and the audit quality effect pp. 331-348: Jun Wang, Ying Qiu and Xi Wu
Political connections and corporate environmental protection-related investment: setting a benchmark or shrinking back? pp. 349-379: Yan Lin, Yihuan Mao and Hongtao Tan
Anti-takeover provisions and executive excess compensation: evidence from China pp. 380-409: Zhiying Hu, Menglu Tong and Shangkun Liang
Reclassification of income statement items and weight adjustment of compensation performance indicators pp. 410-434: Jing Chen and Junxiong Fang
Mixed-ownership reform and auditor choice: evidence from listed state-owned enterprises pp. 435-469: Liangyin Chen, Jun Huang and Xinyuan Chen
Are Dividends All for Rewarding Investors? Evidence from Payouts Induced by Return on Equity Targets pp. 470-494: Xinyi Zhang, Chenyu Cui and Deren Xie

Punish one, teach a hundred? A study on the failure of the indirect deterrence effects of regulatory punishments pp. 155-182: Jian Chu and Junxiong Fang
Failure in performance commitment and goodwill impairment: evidence from M&As pp. 183-213: Hongqi Yuan, Chong Gao and Haina Shi
Top executives’ school-tie connections and management forecast disclosure pp. 214-248: Jianqiao Yu and Ting Luo
Credit mismatch and non-financial firms’ shadow banking activities —evidence based on entrusted loan activities pp. 249-271: Jun Bai, Xiaoyun Gong and Xiangfang Zhao
Transportation infrastructure and resource allocation of capital market: evidence from high-speed rail opening and company going public pp. 272-297: Zhi Jin, Liguang Zhang and Qingquan Xin
Staying idle or investing in prevention: the short-term and long-term impact of cost stickiness on firm value pp. 298-329: Guochao Yang, Yuzhen Kuang and Bingcheng Li

Monetary policy tightening, accounting information comparability and bank borrowing pp. 1-34: Xin Ding and Zhonghai Yang
Reviewers in 2019 pp. 1-2: The Editors
Is the CEOs’ financial and accounting education experience valuable? Evidence from the perspective of M&A performance pp. 35-65: Qianwei Ying and Siyi He
Corporate awards and executive compensation: empirical evidence from Chinese A-Share listed companies pp. 66-96: Bofu Deng, Jiawei Liu and Li Ji
Disclosure of regulatory information and creditor pricing decision: evidence from Chinese comment letters pp. 97-120: Ning Hu, Yanan Cao, Nan Zhou and Shuang Xue
Can individual investors identify economic links? Evidence from initial quarterly earnings announcements within industries pp. 121-153: Yilin Luo, Jianqiao Hong, Chenkai Ni and Guochen Wang
Best paper award announcement pp. 154-154: The Editors