This paper reviews and analyzes the achievements of Chinese empirical accounting research during more than ten years. The development of Chinese empirical accounting research can be divided into three phases. Each pha...This paper reviews and analyzes the achievements of Chinese empirical accounting research during more than ten years. The development of Chinese empirical accounting research can be divided into three phases. Each phase has its different characteristics. The fields of Chinese empirical accounting research include： the efficient market, the choice of accounting policies, financial crisis warning, stock dividend policy, earnings management, capital structure, auditing opinions, asset reorganization and merger, international accounting harmonization. This paper tries to analyze some basic essential factors of Chinese empirical accounting research such as hypothesis, sample and data, methods, conclusion and so on. We find that it is necessary to strengthen empirical accounting research in order to make up the shortcomings of traditional normative research. However, the current research has some limitations. （1） Some Chinese empirical accounting articles directly select samples and data to test without literature reviews, theory analysis and hypothesis; （2） The time of selected samples is shot; （3） Some articles utilize variables to represent certain concepts; （4） Most of the models are literary models; （5） Some researches focus on model and fix quantify, sometimes neglect some factors; （6） Most researches lack great findings, some conclusions are even opposite.展开更多
1.Why carry out accounting research in the banking industry?1.1.Why focus on the banking industry?The banking industry is critically important to national and global economies.Banks are vital to the operation of a cou...1.Why carry out accounting research in the banking industry?1.1.Why focus on the banking industry?The banking industry is critically important to national and global economies.Banks are vital to the operation of a country’s domestic economy in their role as depository institutions and lenders to both corporations and individuals.For example,Fields et al.(2004)estimate that banks represent over twenty percent of the total public equity market capitalization in the United States.展开更多
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
The China Journal of Accounting Research‘‘CJAR’’(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditing and corporate governance issues that relate to the gre...The China Journal of Accounting Research‘‘CJAR’’(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditing and corporate governance issues that relate to the greater China region.We welcome the submission of both theoretical and empirical research papers pertinent to researchers,regulators and practitioners.Authors should note:展开更多
The China Journal of Accounting Research‘‘CJAR’’(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditing and corporate governance issues that relate to the gre...The China Journal of Accounting Research‘‘CJAR’’(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditing and corporate governance issues that relate to the greater China region.We welcome the submission of both theoretical and empirical research papers pertinent to researchers,regulators and practitioners.Authors should note:展开更多
The China Journal of Accounting Research‘‘CJAR’’(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditing and corporate governance issues that relate to the gre...The China Journal of Accounting Research‘‘CJAR’’(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditing and corporate governance issues that relate to the greater China region.We welcome the submission of both theoretical and empirical research papers pertinent to researchers,regulators and practitioners.Authors should note:1 Submissions must be original contributions and not under consideration by any other journal.The author must state the work is not submitted or published elsewhere.展开更多
The China Journal of Accounting Research‘‘CJAR’’(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditing and corporate governance issues that relate to the gre...The China Journal of Accounting Research‘‘CJAR’’(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditing and corporate governance issues that relate to the greater China region.We welcome the submission of both theoretical and empirical research papers pertinent to researchers,regulators and practitioners.Authors should note:展开更多
The China Journal of Accounting Research'CJAR'(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditing and corporate governance issues that relate to the g...The China Journal of Accounting Research'CJAR'(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditing and corporate governance issues that relate to the greater China region.We welcome the submission of both theoretical and empirical research papers pertinent to researchers,regulators and practitioners.Authors should note:展开更多
The China Journal of Accounting Research‘‘CJAR’’(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditing and corporate governance issues that relate to the gre...The China Journal of Accounting Research‘‘CJAR’’(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditing and corporate governance issues that relate to the greater China region.We welcome the submission of both theoretical and empirical research papers pertinent to researchers,regulators and practitioners.Authors should note:1 Submissions must be original contributions and not under consideration by any other journal.The author must state the展开更多
The China Journal of Accounting Research‘‘CJAR’’(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditing and corporate governance issues that relate to the gre...The China Journal of Accounting Research‘‘CJAR’’(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditing and corporate governance issues that relate to the greater China region.We welcome the submission of both theoretical and empirical research papers pertinent to researchers,regulators and practitioners.Authors should note:展开更多
The China Journal of Accounting Research‘‘CJAR’’(ISSN 1755-3091) publishes quarterly. It contains peer-reviewed articles and commentaries on accounting, auditing and corporate governance issues that relate to the ...The China Journal of Accounting Research‘‘CJAR’’(ISSN 1755-3091) publishes quarterly. It contains peer-reviewed articles and commentaries on accounting, auditing and corporate governance issues that relate to the greater China region.We welcome the submission of both theoretical and empirical research papers pertinent to researchers, regulators and practitioners. Authors should note:展开更多
The aim of this paper is to investigate how the corporate characteristics and contextual factors influence the choice of managers in initiating the sustainability report/reporting （SR） and to understand the role of ...The aim of this paper is to investigate how the corporate characteristics and contextual factors influence the choice of managers in initiating the sustainability report/reporting （SR） and to understand the role of organisational dynamics. The research design develops through a deductive and inductive approach. The deductive approach is based on an analysis of the Social and Environmental Accounting Research （SEAR） strands which use the theoretical framework of （neo-） institutional theory to inquire the adoption and diffusion of SR. The inductive method is based on a research case that focuses on the SGR Group. ＂How can the rico-institutional theory help explain the process of SGR＇s SR implementation in Italian and Bulgarian companies＂？ The study identifies both the internal and contextual factors associated with the SR development and the regulative, normative, and cognitive dimensions/factors that affect the implementation and institutionalisation of SR in Italy and Bulgaria, in accordance with the different institutional environments in which the social and sustainability accounting projects are developed.展开更多
This study provides a statistical analysis of the research involving China's Mainland accepted in Western accounting journals in the past thirty years(1978-2007). The analysis focuses on assessing the level of acc...This study provides a statistical analysis of the research involving China's Mainland accepted in Western accounting journals in the past thirty years(1978-2007). The analysis focuses on assessing the level of acceptance of China research and examining the publication patterns of these studies. Based on the results, the study then explores factors explaining the findings, and provides critical assessments on the status quo of China research, suggestions to cope with current problems, and suggestions to promote China research.展开更多
文摘This paper reviews and analyzes the achievements of Chinese empirical accounting research during more than ten years. The development of Chinese empirical accounting research can be divided into three phases. Each phase has its different characteristics. The fields of Chinese empirical accounting research include： the efficient market, the choice of accounting policies, financial crisis warning, stock dividend policy, earnings management, capital structure, auditing opinions, asset reorganization and merger, international accounting harmonization. This paper tries to analyze some basic essential factors of Chinese empirical accounting research such as hypothesis, sample and data, methods, conclusion and so on. We find that it is necessary to strengthen empirical accounting research in order to make up the shortcomings of traditional normative research. However, the current research has some limitations. （1） Some Chinese empirical accounting articles directly select samples and data to test without literature reviews, theory analysis and hypothesis; （2） The time of selected samples is shot; （3） Some articles utilize variables to represent certain concepts; （4） Most of the models are literary models; （5） Some researches focus on model and fix quantify, sometimes neglect some factors; （6） Most researches lack great findings, some conclusions are even opposite.
文摘1.Why carry out accounting research in the banking industry?1.1.Why focus on the banking industry?The banking industry is critically important to national and global economies.Banks are vital to the operation of a country’s domestic economy in their role as depository institutions and lenders to both corporations and individuals.For example,Fields et al.(2004)estimate that banks represent over twenty percent of the total public equity market capitalization in the United States.
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-
文摘The China Journal of Accounting Research‘‘CJAR’’(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditing and corporate governance issues that relate to the greater China region.We welcome the submission of both theoretical and empirical research papers pertinent to researchers,regulators and practitioners.Authors should note:
文摘The China Journal of Accounting Research‘‘CJAR’’(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditing and corporate governance issues that relate to the greater China region.We welcome the submission of both theoretical and empirical research papers pertinent to researchers,regulators and practitioners.Authors should note:
文摘The China Journal of Accounting Research‘‘CJAR’’(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditing and corporate governance issues that relate to the greater China region.We welcome the submission of both theoretical and empirical research papers pertinent to researchers,regulators and practitioners.Authors should note:1 Submissions must be original contributions and not under consideration by any other journal.The author must state the work is not submitted or published elsewhere.
文摘The China Journal of Accounting Research‘‘CJAR’’(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditing and corporate governance issues that relate to the greater China region.We welcome the submission of both theoretical and empirical research papers pertinent to researchers,regulators and practitioners.Authors should note:
文摘The China Journal of Accounting Research'CJAR'(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditing and corporate governance issues that relate to the greater China region.We welcome the submission of both theoretical and empirical research papers pertinent to researchers,regulators and practitioners.Authors should note:
文摘The China Journal of Accounting Research‘‘CJAR’’(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditing and corporate governance issues that relate to the greater China region.We welcome the submission of both theoretical and empirical research papers pertinent to researchers,regulators and practitioners.Authors should note:1 Submissions must be original contributions and not under consideration by any other journal.The author must state the
文摘The China Journal of Accounting Research‘‘CJAR’’(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditing and corporate governance issues that relate to the greater China region.We welcome the submission of both theoretical and empirical research papers pertinent to researchers,regulators and practitioners.Authors should note:
文摘The China Journal of Accounting Research‘‘CJAR’’(ISSN 1755-3091) publishes quarterly. It contains peer-reviewed articles and commentaries on accounting, auditing and corporate governance issues that relate to the greater China region.We welcome the submission of both theoretical and empirical research papers pertinent to researchers, regulators and practitioners. Authors should note:
文摘The aim of this paper is to investigate how the corporate characteristics and contextual factors influence the choice of managers in initiating the sustainability report/reporting （SR） and to understand the role of organisational dynamics. The research design develops through a deductive and inductive approach. The deductive approach is based on an analysis of the Social and Environmental Accounting Research （SEAR） strands which use the theoretical framework of （neo-） institutional theory to inquire the adoption and diffusion of SR. The inductive method is based on a research case that focuses on the SGR Group. ＂How can the rico-institutional theory help explain the process of SGR＇s SR implementation in Italian and Bulgarian companies＂？ The study identifies both the internal and contextual factors associated with the SR development and the regulative, normative, and cognitive dimensions/factors that affect the implementation and institutionalisation of SR in Italy and Bulgaria, in accordance with the different institutional environments in which the social and sustainability accounting projects are developed.
文摘This study provides a statistical analysis of the research involving China's Mainland accepted in Western accounting journals in the past thirty years(1978-2007). The analysis focuses on assessing the level of acceptance of China research and examining the publication patterns of these studies. Based on the results, the study then explores factors explaining the findings, and provides critical assessments on the status quo of China research, suggestions to cope with current problems, and suggestions to promote China research.
