China Journal of Accounting Studies

2013 - 2024

Current editor(s): Xiaochen Dou

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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