China Journal of Accounting Studies

2013 - 2024

Current editor(s): Xiaochen Dou

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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

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