China Journal of Accounting Studies

2013 - 2024

Current editor(s): Xiaochen Dou

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Anti-corruption reform and audit pricing pp. 395-419: Shenglan Chen and Hui Ma
Hospitality and auditor independence: do gifts blind the eyes? pp. 420-448: Xingqiang Du
Value effect of rival innovation failure: competition or contagion? pp. 449-467: Haoping Xu, Xin Zhang, Lu Liu and Jianqiao Hong
Natural disaster, fiscal pressure and tax avoidance: a typhoon-based study pp. 468-509: Liu Siyi, Weng Ruoyu and Yang Daoguang
Fiscal expenditure, equity type, and firms’ operational performance pp. 510-526: Minkang Lu and Mingdong Ran
Do risk disclosures in annual reports improve analyst forecast accuracy? pp. 527-546: Xiongyuan Wang, Yanqiong Li and Min Xiao

Regulatory investigations of audit partners and audit quality improvement pp. 275-293: Rui Ge and Janus Jian Zhang
Can media coverage improve the information disclosure quality of government final accounts? pp. 294-325: Qi Zhang and Yao Zheng
Do big customers influence listed firms’ performance? Based on supplier–customer relationships in China pp. 326-343: Li Huan, Zheng Gaoping and Li Dan
Does the geographical proximity between the chairman and the CEO affect internal control quality? pp. 344-360: Junli Yu, Xin Jin and Shangkun Liang
Chasing political resources by listed companies: a perspective on hiring non-local independent directors from Beijing pp. 361-378: Yi Quan, Sihai Li and Shangkun Liang
Determinants of equity incentive plans in Chinese companies listed on the growth enterprise market pp. 379-394: Chunyan Wei

State ownership and the market pricing of accruals quality pp. 155-172: Shinong Wu, Yaping Wang, Liansheng Wu and Xianhui Bo
Independent directors’ board networks and accounting conservatism pp. 173-195: Shangkun Liang, Dong Chen, Bin Fu and Kun Fang
Who asks for higher merger and acquisition premiums? The perspective of national collectivism pp. 196-210: Riguang Wen
Life cycle stage effects, CEO power and internal control quality: evidence from listed family firms in China pp. 211-233: Mingxia Hu and Shengdao Gan
Government competition, equity investment and subsidy pp. 234-255: Danlu Bu, Changwen Tu and Xiangyan Shi
Political uncertainty and voluntary management earnings forecasts pp. 256-273: Kaitang Zhou, Shushu Jiang and Zhiming Ma

Whose cost of equity capital reduces after IFRS convergence and why? Heterogeneity evidence from Chinese stock market pp. 1-27: Min Chen, Xiaohui Qu and Xuejiao Sun
Private placement and abnormal corporate payouts: evidence from large stock dividends pp. 28-49: Chenyu Cui, Yunsen Chen and Dengjin Zheng
Corporate governance and credit spreads on corporate bonds: an empirical study in the context of China pp. 50-72: Hong Zhou, Chang Zhou, Wanfa Lin and Guoping Li
IPO excessive financing, managerial power, and private benefits: evidence from the IPO market in China pp. 73-99: Gang Zhao, Shangkun Liang and Weixing Wang
Purposes of government subsidy and firm performance pp. 100-122: Danlu Bu, Chenyu Zhang and Xiaoyan Wang
Do firms’ exports affect analysts’ forecast errors? pp. 123-150: Fu Xin, Shangkun Liang, Jiemin Dai and Xiaorong Du
Best paper award announcement pp. 151-151: The Editors
Reviewers in 2016 pp. 152-153: The Editors

Corrigendum pp. (i)-(i): The Editors
Corrigendum pp. (ii)-(ii): The Editors
Carbon performance versus financial performance pp. 357-378: Yu He, Qingliang Tang and Kaitian Wang
Why do companies appoint independent directors having professional legal expertise? pp. 379-405: Weifeng He and Wei Liu
Product market competition, state ownership and internal control quality pp. 406-432: Chuancai Zhang and Hanwen Chen
Tax incentives, adjustment costs, and R&D investment in China pp. 433-455: Wanfu Li and Jing Du
Long-run performance of SEOs regulated by profitability thresholds: evidence from Chinese public offerings pp. 456-474: Wei Du, Xin Chen and Tianxi Zhang
Does financial reporting comparability improve after accounting firm mergers? Evidence from Chinese listed companies pp. 475-493: Feiteng Ye, Shuang Xue and Chen Yang

Approaching Research Broadly, Not Just Deeply: The Case of Real Activities Manipulation pp. 227-235: Naomi S. Soderstrom and Jeff Zeyun Chen
Mandatory IFRS Adoption, Accounting Quality, and Investment Efficiency: Evidence from China pp. 236-262: Qingchuan Hou, Qinglu Jin, Lanfang Wang and Guochang Zhang
Auditor flow and financial statement comparability: Evidence from audit firm mergers in China pp. 263-286: Qiang Cao, Nanwei Hu and Lele Chen
Effort allocation and governance effect of multiple-board independent directors: evidence from reputation and geographic proximity pp. 287-307: Yi Quan and Donghua Chen
Do Women Top Managers Always Mitigate Earnings Management? Evidence from China pp. 308-338: Xingqiang Du, Shaojuan Lai and Hongmei Pei
The enforcement of the Minimum Wage Policy in China and firm cost stickiness pp. 339-355: Wei Jiang, Wentao Yao and Yuming Hu

Religious influence, blockholder ownership, and corporate over-investment: evidence from Chinese Buddhism pp. 109-142: Xingqiang Du, Wei Jian, Quan Zeng and Yingying Chang
Bank ownership and dynamic capital structure adjustment of firms: evidence from China pp. 143-164: Sheng Zhang, Keyuan Zhang and Min Zhang
A study of the economic consequences of China’s product recalls using food and drug recalls as examples pp. 165-182: Zheng Li, Feng Guan, Suihuan Zheng and Zengquan Li
An analysis of US accounting firms’ cross-country audit quality of China concepts stocks pp. 183-204: Nan Jia and Dan Li
The effectiveness of professional scepticism training for auditors in China: evidence from a university in China pp. 205-224: Berry Kwock, Raymond Ho and Mark James
Further promoting the strategy of convergence with the International Standards on Auditing pp. 225-226: The Editors

Corporate disclosure and research opportunities in China pp. 1-14: Jennifer Wu Tucker and Xinmin Zhang
Earnings management, IPO screening and resource allocation efficiency pp. 15-33: Jun Huang and Ting Li
Excess employment, media coverage and corporate valuation: Labour Contract Law in China pp. 34-52: Deming Yang and Can Zhao
Will political promotion expectation decrease the pay gap in state-owned enterprises in China? pp. 53-78: Danlu Bu, Chenyu Zhang and Teng Lin
Capitalising or expensing research and development expenditures: a tax perspective explanation pp. 79-103: Liangliang Wang
China’s National Uniform CPA Examination: Building a Prestigious Qualification Examination in China pp. 104-105: The Editors
Best paper award announcement pp. 106-106: The Editors
Reviewers in 2015 pp. 107-108: The Editors