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Accounting research in China: commemorating the 40th anniversary of reform and opening up

Author

Listed:
  • Huacheng Wang

    (School of Business, Renmin University of China)

  • Kangtao Ye

    (School of Business, Renmin University of China)

  • Kai Zhong

    (University of International Business and Economics)

Abstract

This study reviews the influential accounting literature on China topics published both in international and Chinese journals in the recent four decades to celebrate the 40th anniversary of the reform and opening up in China. We first review the literature published in the first two decades, where normative research is dominant and financial accounting and managerial accounting are the main topics. Then, looking more in-depth at the most recent literature, we separately discuss the articles published from 1998 to 2007 and from 2008 to 2018, in which many topics are covered including financial accounting, managerial accounting, financial management and corporate governance, auditing and tax. Finally, conclusions and future suggestions are raised based on the issues explored over the past four decades.

Suggested Citation

  • Huacheng Wang & Kangtao Ye & Kai Zhong, 2018. "Accounting research in China: commemorating the 40th anniversary of reform and opening up," Frontiers of Business Research in China, Springer, vol. 12(1), pages 1-37, December.
    • Handle: RePEc:spr:fobric:v:12:y:2018:i:1:d:10.1186_s11782-018-0046-6
    DOI: 10.1186/s11782-018-0046-6
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    Cited by:

    1. Mike W. Peng, 2019. "Global competition and diffusion of the “A” list," Frontiers of Business Research in China, Springer, vol. 13(1), pages 1-23, December.

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