China Journal of Accounting Studies

2013 - 2024

Current editor(s): Xiaochen Dou

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Volume 4, issue 4, 2016

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

Volume 4, issue 3, 2016

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

Volume 4, issue 2, 2016

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

Volume 4, issue 1, 2016

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

Volume 3, issue 4, 2015

Audit firm governance of branches and office-level acceptance of initial engagement: Evidence from the CICPA survey data pp. 277-293

Chunfei Wang, Xi Wu and Tiebing Zeng

Fair value accounting of financial assets and analyst forecasts pp. 294-319

Zhe Wei and Jian Xue

Government decentralisation and corporate fraud: Evidence from listed state-owned enterprises in China pp. 320-347

Hang Liu and Xiaorong Li

Investor sentiment, underwriters’ behaviour and IPO pricing: Empirical analysis from off-line institutional investors’ bids pp. 348-373

Shunlin Song and Siyuan Tang

China’s strategy of promoting larger and more competitive accounting firms pp. 374-375

The Editors

Volume 3, issue 3, 2015

Implications of asymmetric cost behaviour for analysing financial reports of companies in China pp. 181-208

Danlu Bu, Caihong Wen and Rajiv D. Banker

Financial restatement and auditor dismissal pp. 209-229

Chen Ma, Junrui Zhang and Bei Yang

Engagement audit partner experience and audit quality pp. 230-253

Xiaoke Wang, Yanyan Wang, Lisheng Yu, Yuping Zhao and Zhenyu Zhang

Dividend tax and capital structure: Evidence from China pp. 254-273

Hang Liu, Yixin Zhang and Shenghao Gao

The booming CPA profession in China pp. 274-275

The Editors

Erratum pp. 276-276

The Editors

Volume 3, issue 2, 2015

Political ranks, incentives and firm performance pp. 87-108

Shangkun Liang, Zhen Li, Donghua Chen and Shimin Chen

Organisational identification and decision-making use of decoupled performance measurement systems pp. 109-135

Yuting Wu and Utz Schäffer

Earnings management, business cycle, and product market competition pp. 136-157

Hongjian Wang, Qingyuan Li and Yana Chen

Loan accessibility for foreign-invested enterprises in China pp. 158-179

Yamin Zeng and Junsheng Zhang

Volume 3, issue 1, 2015

Are accounting estimate changes associated with an aggressive earnings effect? Empirical evidence pp. 1-23

Xi Wu, Yulong Yang and Zhengfei Lu

Cultural influence on insurance consumption: Insights from the Chinese insurance market pp. 24-48

Ming Zhong, Zhenzhen Sun, Gene Lai and Tong Yu

Political uncertainty, dividend policy adjustments and market effects pp. 49-83

Guangyong Lei, Wenzhong Wang and Mo Liu

Best paper award announcement pp. 84-84

The Editors

Reviewers in 2014 pp. 85-86

The Editors

Volume 2, issue 4, 2014

A personal perspective on protecting investors of publicly listed Chinese firms pp. 253-263

Bin Ke

Types of guarantees and their relation to external auditing：Evidence from the Chinese bond market pp. 264-293

Fang Wang and Hong Zhou

External auditor types and the cost stickiness of listed companies pp. 294-322

Shangkun Liang, Dong Chen and Xiaoli Hu

The role of female directors in corporate investment in China pp. 323-344

Zhi Jin, Shunlin Song and Xue Yang

Volume 2, issue 3, 2014

Transitory noise in reported earnings: Implications for forecasting and valuation pp. 161-171

James Ohlson

Affiliated management and firm value: Evidence from China pp. 172-199

Gaoping Zheng, Jian Xue and Xiao Chen

Accounting conservatism, and bank loan contracts: Evidence from China pp. 200-227

Gang Zhao, Shangkun Liang and Yutao Wang

Stock liquidity and capital allocation efficiency: Evidence from Chinese listed companies pp. 228-252

Jiacai Xiong and Dongwei Su

Volume 2, issue 2, 2014

What should be the nature and role of a revised Conceptual Framework for International Accounting Standards? pp. 77-95

Richard Macve

Competitive pressure, economies of scale, and auditor industry specialisation premium pp. 96-117

Shenglan Chen and Hui Ma

Exploring the determinants of voluntary adoption of IFRS by unlisted firms: A comparative study between the UK and Germany pp. 118-136

Dan Yang

Dividend policy and cash flow manipulation: Evidence from China pp. 137-159

Donghua Zhou and Yujie Zhao

Volume 2, issue 1, 2014

Causes and consequences of error and bias in management accounting systems pp. 1-12

Ranjani Krishnan

Listing approach, political favours and earnings quality: Evidence from Chinese family firms pp. 13-36

Qiongyu Huang, Minying Cheng, Wenjing Li and Minghai Wei

Stock market reaction to regulatory investigation announcements pp. 37-52

Xi Wu and Junsheng Zhang

Directors’ social networks and firm efficiency: A structural embeddedness perspective pp. 53-73

Yunsen Chen

Best paper award announcement pp. 74-74

The Editors

Reviewers in 2013 pp. 75-76

The Editors