China Journal of Accounting Studies

2013 - 2024

Current editor(s): Xiaochen Dou

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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

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

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

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

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

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

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

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

Editorial Board pp. (ebi)-(ebi): The Editors
Accounting standard setting: Thoughts on developing a conceptual framework pp. 157-167: Stephen Penman
Fiscal centralization, government control and corporate tax burden: Evidence from China pp. 168-189: Jun Liu and Feng Liu
Carbon disclosure, carbon performance, and cost of capital pp. 190-220: Yu He, Qingliang Tang and Kaitian Wang
PCAOB inspections, auditor reputation, and Chinese reverse merger frauds pp. 221-235: Ran Zhang, Si Chen and Jianfeng Wang
Why do state-owned enterprises over-invest? Government intervention or managerial entrenchment pp. 236-259: Jun Bai and Lishuai Lian

On why and how to break down the silos in accounting research (with an illustrative study at the interface between financial and management accounting) pp. 63-90: Chee Chow and Rong-Ruey Duh
State-owned bank loan and stock price synchronicity pp. 91-113: Yanyan Wang and Lisheng Yu
Partner–client relationship and auditor switches pp. 114-137: Shuang Xue, Feiteng Ye and Yun Hong
The monitoring role of media on executive compensation pp. 138-156: Hong Luo, Baohua Liu and Weiqian Zhang

Launching editorial pp. 1-1: The Editors
Global Comparability in Financial Reporting: What, Why, How, and When? pp. 2-12: Mary Barth
Corporate Ownership, Debt, and Expropriation: Evidence from China pp. 13-31: Yunxia Bai, Bing-Xuan Lin, Yaping Wang and Liansheng Wu
Wage and Accounting Conservatism: Evidence from China pp. 32-46: Yongjian Shen, Shangkun Liang and Donghua Chen
The Risk Premium of Audit Fee: Evidence from the 2008 Financial Crisis pp. 47-61: Tianshu Zhang and Jun Huang
Reviewers in 2012 pp. 62-62: The Editors