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Content
October 2016, Volume 4, Issue 4
- 357-378 Carbon performance versus financial performance
by Yu He & Qingliang Tang & Kaitian Wang - 379-405 Why do companies appoint independent directors having professional legal expertise?
by Weifeng He & Wei Liu - 406-432 Product market competition, state ownership and internal control quality
by Chuancai Zhang & Hanwen Chen - 433-455 Tax incentives, adjustment costs, and R&D investment in China
by Wanfu Li & Jing Du - 456-474 Long-run performance of SEOs regulated by profitability thresholds: evidence from Chinese public offerings
by Wei Du & Xin Chen & Tianxi Zhang - 475-493 Does financial reporting comparability improve after accounting firm mergers? Evidence from Chinese listed companies
by Feiteng Ye & Shuang Xue & Chen Yang
July 2016, Volume 4, Issue 3
- 227-235 Approaching Research Broadly, Not Just Deeply: The Case of Real Activities Manipulation
by Naomi S. Soderstrom & Jeff Zeyun Chen - 236-262 Mandatory IFRS Adoption, Accounting Quality, and Investment Efficiency: Evidence from China
by Qingchuan Hou & Qinglu Jin & Lanfang Wang & Guochang Zhang - 263-286 Auditor flow and financial statement comparability: Evidence from audit firm mergers in China
by Qiang Cao & Nanwei Hu & Lele Chen - 287-307 Effort allocation and governance effect of multiple-board independent directors: evidence from reputation and geographic proximity
by Yi Quan & Donghua Chen - 308-338 Do Women Top Managers Always Mitigate Earnings Management? Evidence from China
by Xingqiang Du & Shaojuan Lai & Hongmei Pei - 339-355 The enforcement of the Minimum Wage Policy in China and firm cost stickiness
by Wei Jiang & Wentao Yao & Yuming Hu
April 2016, Volume 4, Issue 2
- 109-142 Religious influence, blockholder ownership, and corporate over-investment: evidence from Chinese Buddhism
by Xingqiang Du & Wei Jian & Quan Zeng & Yingying Chang - 143-164 Bank ownership and dynamic capital structure adjustment of firms: evidence from China
by Sheng Zhang & Keyuan Zhang & Min Zhang - 165-182 A study of the economic consequences of China’s product recalls using food and drug recalls as examples
by Zheng Li & Feng Guan & Suihuan Zheng & Zengquan Li - 183-204 An analysis of US accounting firms’ cross-country audit quality of China concepts stocks
by Nan Jia & Dan Li - 205-224 The effectiveness of professional scepticism training for auditors in China: evidence from a university in China
by Berry Kwock & Raymond Ho & Mark James - 225-226 Further promoting the strategy of convergence with the International Standards on Auditing
by The Editors
January 2016, Volume 4, Issue 1
- 1-14 Corporate disclosure and research opportunities in China
by Jennifer Wu Tucker & Xinmin Zhang - 15-33 Earnings management, IPO screening and resource allocation efficiency
by Jun Huang & Ting Li - 34-52 Excess employment, media coverage and corporate valuation: Labour Contract Law in China
by Deming Yang & Can Zhao - 53-78 Will political promotion expectation decrease the pay gap in state-owned enterprises in China?
by Danlu Bu & Chenyu Zhang & Teng Lin - 79-103 Capitalising or expensing research and development expenditures: a tax perspective explanation
by Liangliang Wang - 104-105 China’s National Uniform CPA Examination: Building a Prestigious Qualification Examination in China
by The Editors - 106-106 Best paper award announcement
by The Editors - 107-108 Reviewers in 2015
by The Editors
October 2015, Volume 3, Issue 4
- 277-293 Audit firm governance of branches and office-level acceptance of initial engagement: Evidence from the CICPA survey data
by Chunfei Wang & Xi Wu & Tiebing Zeng - 294-319 Fair value accounting of financial assets and analyst forecasts
by Zhe Wei & Jian Xue - 320-347 Government decentralisation and corporate fraud: Evidence from listed state-owned enterprises in China
by Hang Liu & Xiaorong Li - 348-373 Investor sentiment, underwriters’ behaviour and IPO pricing: Empirical analysis from off-line institutional investors’ bids
by Shunlin Song & Siyuan Tang - 374-375 China’s strategy of promoting larger and more competitive accounting firms
by The Editors
July 2015, Volume 3, Issue 3
- 181-208 Implications of asymmetric cost behaviour for analysing financial reports of companies in China
by Danlu Bu & Caihong Wen & Rajiv D. Banker - 209-229 Financial restatement and auditor dismissal
by Chen Ma & Junrui Zhang & Bei Yang - 230-253 Engagement audit partner experience and audit quality
by Xiaoke Wang & Yanyan Wang & Lisheng Yu & Yuping Zhao & Zhenyu Zhang - 254-273 Dividend tax and capital structure: Evidence from China
by Hang Liu & Yixin Zhang & Shenghao Gao - 274-275 The booming CPA profession in China
by The Editors - 276-276 Erratum
by The Editors
April 2015, Volume 3, Issue 2
- 87-108 Political ranks, incentives and firm performance
by Shangkun Liang & Zhen Li & Donghua Chen & Shimin Chen - 109-135 Organisational identification and decision-making use of decoupled performance measurement systems
by Yuting Wu & Utz Schäffer - 136-157 Earnings management, business cycle, and product market competition
by Hongjian Wang & Qingyuan Li & Yana Chen - 158-179 Loan accessibility for foreign-invested enterprises in China
by Yamin Zeng & Junsheng Zhang
January 2015, Volume 3, Issue 1
- 1-23 Are accounting estimate changes associated with an aggressive earnings effect? Empirical evidence
by Xi Wu & Yulong Yang & Zhengfei Lu - 24-48 Cultural influence on insurance consumption: Insights from the Chinese insurance market
by Ming Zhong & Zhenzhen Sun & Gene Lai & Tong Yu - 49-83 Political uncertainty, dividend policy adjustments and market effects
by Guangyong Lei & Wenzhong Wang & Mo Liu - 84-84 Best paper award announcement
by The Editors - 85-86 Reviewers in 2014
by The Editors
October 2014, Volume 2, Issue 4
- 253-263 A personal perspective on protecting investors of publicly listed Chinese firms
by Bin Ke - 264-293 Types of guarantees and their relation to external auditing：Evidence from the Chinese bond market
by Fang Wang & Hong Zhou - 294-322 External auditor types and the cost stickiness of listed companies
by Shangkun Liang & Dong Chen & Xiaoli Hu - 323-344 The role of female directors in corporate investment in China
by Zhi Jin & Shunlin Song & Xue Yang
July 2014, Volume 2, Issue 3
- 161-171 Transitory noise in reported earnings: Implications for forecasting and valuation
by James Ohlson - 172-199 Affiliated management and firm value: Evidence from China
by Gaoping Zheng & Jian Xue & Xiao Chen - 200-227 Accounting conservatism, and bank loan contracts: Evidence from China
by Gang Zhao & Shangkun Liang & Yutao Wang - 228-252 Stock liquidity and capital allocation efficiency: Evidence from Chinese listed companies
by Jiacai Xiong & Dongwei Su
April 2014, Volume 2, Issue 2
- 77-95 What should be the nature and role of a revised Conceptual Framework for International Accounting Standards?
by Richard Macve - 96-117 Competitive pressure, economies of scale, and auditor industry specialisation premium
by Shenglan Chen & Hui Ma - 118-136 Exploring the determinants of voluntary adoption of IFRS by unlisted firms: A comparative study between the UK and Germany
by Dan Yang - 137-159 Dividend policy and cash flow manipulation: Evidence from China
by Donghua Zhou & Yujie Zhao
January 2014, Volume 2, Issue 1
- 1-12 Causes and consequences of error and bias in management accounting systems
by Ranjani Krishnan - 13-36 Listing approach, political favours and earnings quality: Evidence from Chinese family firms
by Qiongyu Huang & Minying Cheng & Wenjing Li & Minghai Wei - 37-52 Stock market reaction to regulatory investigation announcements
by Xi Wu & Junsheng Zhang - 53-73 Directors’ social networks and firm efficiency: A structural embeddedness perspective
by Yunsen Chen - 74-74 Best paper award announcement
by The Editors - 75-76 Reviewers in 2013
by The Editors
December 2013, Volume 1, Issue 3-4
- () Editorial Board
by The Editors - 157-167 Accounting standard setting: Thoughts on developing a conceptual framework
by Stephen Penman - 168-189 Fiscal centralization, government control and corporate tax burden: Evidence from China
by Jun Liu & Feng Liu - 190-220 Carbon disclosure, carbon performance, and cost of capital
by Yu He & Qingliang Tang & Kaitian Wang - 221-235 PCAOB inspections, auditor reputation, and Chinese reverse merger frauds
by Ran Zhang & Si Chen & Jianfeng Wang - 236-259 Why do state-owned enterprises over-invest? Government intervention or managerial entrenchment
by Jun Bai & Lishuai Lian
2013, Volume 1, Issue 2
- 63-90 On why and how to break down the silos in accounting research (with an illustrative study at the interface between financial and management accounting)
by Chee Chow & Rong-Ruey Duh - 91-113 State-owned bank loan and stock price synchronicity
by Yanyan Wang & Lisheng Yu - 114-137 Partner–client relationship and auditor switches
by Shuang Xue & Feiteng Ye & Yun Hong - 138-156 The monitoring role of media on executive compensation
by Hong Luo & Baohua Liu & Weiqian Zhang
2013, Volume 1, Issue 1
- 1-1 Launching editorial
by The Editors - 2-12 Global Comparability in Financial Reporting: What, Why, How, and When?
by Mary Barth - 13-31 Corporate Ownership, Debt, and Expropriation: Evidence from China
by Yunxia Bai & Bing-Xuan Lin & Yaping Wang & Liansheng Wu - 32-46 Wage and Accounting Conservatism: Evidence from China
by Yongjian Shen & Shangkun Liang & Donghua Chen - 47-61 The Risk Premium of Audit Fee: Evidence from the 2008 Financial Crisis
by Tianshu Zhang & Jun Huang - 62-62 Reviewers in 2012
by The Editors