China Journal of Accounting Studies

2013 - 2024

Current editor(s): Xiaochen Dou

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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

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