China Journal of Accounting Studies

2013 - 2024

Current editor(s): Xiaochen Dou

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The helping hand: stock price crash risk and government subsidy pp. 439-466: Fei Teng, Yu Xin, Qian Shu and Liping Xu
Socialized charitable foundations and accounting information quality pp. 467-488: Zuji Liu, Shuwei Sun, Xun Hu and Xianjie He
Banking structure and SMEs financing – evidence from micro and macro database pp. 489-503: Wang Yuwei and Li Hanshu
Does logistics service standardization matter for corporate investment? pp. 504-523: Xiongyuan Wang and Jianhua Tan
Monetary policy, differences among issuing agencies, and the pricing of local government bonds pp. 524-541: Jun Pan, Yipin Yu, Liangliang Wang and Xuefeng Jing
Does the government’s anti-corruption storm improve the quality of corporate earnings? — Evidence from Chinese listed companies pp. 542-566: Xintu Lei and Honghua Wang
Correction pp. 567-567: The Editors

Short-selling and corporate innovation: evidence from the Chinese market pp. 293-316: Chuntao Li, Hongmei Xu, Liwei Wang and Peng Zhou
Performance commitment in M&As and stock price crash risk pp. 317-344: Jingjing Li, Yingwen Guo and Minghai Wei
Is the national talent project effective? Evidence from the Chinese academic accounting leading talents project pp. 345-363: Yin Xingqiang, Hu Ning and Zhang Limin
The labour contract law, profit shock and corporate short-term responses -based on the perspective of corporation earnings management pp. 364-384: Li Jianqiang, Ye Yunlong, Yu Yuxiao and Wang Hongjian
Government-background customers, audit risk and audit fee pp. 385-406: Chao Dou, Man Yuan and Xiao Chen
Chinese annual report readability: measurement and test pp. 407-437: Wei Xu, Zhenye Yao and Donghua Chen

Financial report similarity and the likelihood of administrative punishment:based on the empirical evidence of textual analysis pp. 147-169: Aimin Qian and Dapeng Zhu
Do critical audit matters signal higher quality of audited financial information? Evidence from asset impairment pp. 170-183: Xi Wu, Yujiang Fan and Yulong Yang
Stock price crash risk and auditor-client contracting pp. 184-213: Jian Chu, Junxiong Fang, Jeong-Bon Kim and Yi Zhou
Comment letters and internal control opinion shopping pp. 214-244: Youfu Yao and Shuang Xue
The consequence of audit failure on audit firms: evidence from IPO approval in China pp. 245-269: Hongqi Yuan, Chujun Zhang, Desong Kong and Haina Shi
The CPC party organization in privately controlled listed companies and earnings management pp. 270-291: Dengjin Zheng, Deren Xie and Wei Yuan

Are group control associated with excess leverage? Empirical evidence pp. 1-24: Yulan Wang, Xiaochen Dou and Jinglin Li
Confucian culture and stock price crash risk pp. 25-61: Xixiong Xu, Wanli Li and Xichan Chen
Do corporate green investments improve environmental performance? Evidence from the perspective of efficiency pp. 62-92: Yutao Chen and Jian Feng
Management language experience, cultural integration and the performance of mergers and acquisitions pp. 93-118: Lu Li, Tusheng Xiao, Yuqian He and Xueding Wang
‘Original sin’ suspicion, institutional environment, and corporate philanthropy in private enterprises pp. 119-143: Xue Li, Jin-hui Luo and Zeyue Huang
Best paper award announcement pp. 144-144: The Editors
Reviewers in 2018 pp. 145-146: The Editors

Competition in China’s public accounting service market: evidence from newly-established branch offices pp. 421-447: Xi Wu, Chunfei Wang and Bo Li
Financial statement comparability and corporate tax avoidance pp. 448-473: Li Qingyuan and Wang Lumeng
A comparative study of earnings quality of firms listed in the NEEQ market and the Growth Enterprise Market pp. 474-497: Hongqi Yuan, Desong Kong, Chujun Zhang and Chao Chen
The cost of institutional innovation in the absence of an external governance mechanism — A case study on the ‘Alibaba Partnership’ pp. 498-526: Guochao Yang
Economic consequences of administrative penalties on violations by IPO sponsor representatives pp. 527-554: Yang Yi, Hanyi Tian, Shunlin Song and Jinsong Tan
Are auditor’s professional judgments influenced by air quality? pp. 555-582: Yanheng Song and Yunling Song

Firm site visits and differential information of text in analyst reports pp. 231-274: Yugang Yin, Zheng Niu, Yahui Liu and Shuang Mou
Registration address change and corporate cost stickiness: from the perspective of policy preference and policy burden pp. 275-294: Yi Quan, Lina Yan and Lei Liu
Earnings quality and travel convenience in China for non-local independent directors with accounting expertise pp. 295-320: Jun Zhou, Lingling Hao and Ming Yang
Accounting information comparability, demand differences and cross-firm information transfer pp. 321-361: Lu Weichao, Yang Daoguang and Liu Siyi
Auditor subgroup status and audit quality pp. 362-393: Qiang Cao and Nanwei Hu
Individual investors’ dividend taxes and corporate innovation: evidence from China pp. 394-420: Xuanyu Jiang, Che Zhang, Jing Jia and Shangyao Yu

Share pledging by controlling shareholders and real earnings management of listed firms* pp. 109-119: Xie Deren and Liao Ke
How does the Speed of Pro-market Reform Influence Corporate Innovation: Evidence from China pp. 120-134: Huiting Lin, Yurun He and Maolin Wang
Concentration of the supply chain and audit opinion shopping: the case of China pp. 135-158: Shuang Xue, Youfu Yao and Xuefang Wang
When predecessor and successor accounting firms disclose inconsistent reasons for auditor changes pp. 159-177: Junsheng Zhang and Mengyu Zhang
Does the rhetoric always hide bad intention: annual report’s tone and stock crash risk pp. 178-205: Bo Zhou, Cheng Zhang and Qingsheng Zeng
Context cultures, translation strategies and learning efficiency of accounting standards: experimental evidence based on ASBE and IFRS texts pp. 206-229: Zongyan Li and Yu Qin

The economic consequences of financial fraud: evidence from the product market in China pp. 1-23: Qingquan Xin, Jing Zhou and Fang Hu
Is the world flat? Economic consequences of geographic information in financial reports pp. 24-44: Ziye Zhao, Qiujun Wu and Jianbo Chen
Social trust and the multi-layered enterprise equity structure pp. 45-62: Baoyin Qiu and Bo Cheng
Does Foreign Bank Entry Affect Domestic Enterprise Innovation? pp. 63-83: Jun Bai, Qingxi Meng and Yanyan Shen
State ownership, performance evaluation and tax avoidance pp. 84-105: Xinyuan Chen, Xu Lin, Wenhong Ding and Kai Zhu
Best paper award announcement pp. 106-106: The Editors
Reviewers in 2017 pp. 107-108: The Editors