Many researchers, both at home and abroad, are interested in issues in Chinese finance and accounting. However, there are different approaches to topic selection. Some may wish to test a theory or adopt a theory to ex...Many researchers, both at home and abroad, are interested in issues in Chinese finance and accounting. However, there are different approaches to topic selection. Some may wish to test a theory or adopt a theory to explain accounting practice in China; others prefer to replicate a foreign theory in the Chinese context; and still others may want to formulate a theory on the basis of specific observations. Last but not least, the area investigated may depend on government research plans. However, none of these four approaches systematically chart the most serious research issues. This paper seeks to identify those issues by adopt-展开更多
文摘Many researchers, both at home and abroad, are interested in issues in Chinese finance and accounting. However, there are different approaches to topic selection. Some may wish to test a theory or adopt a theory to explain accounting practice in China; others prefer to replicate a foreign theory in the Chinese context; and still others may want to formulate a theory on the basis of specific observations. Last but not least, the area investigated may depend on government research plans. However, none of these four approaches systematically chart the most serious research issues. This paper seeks to identify those issues by adopt-
