of accounting fraud. We propose a new method for fraud detection: use Chinese companies dual-listed in the U.S. and China … China can be attributed to GAAP difference. This suggests that the remaining discrepancies, which are large and unexplained …

We examine how China's adoption of a new set of Chinese Accounting Standards (CAS) that is substantially converged with … results between the two types of firms is due to confounding events. Overall, our results suggest that China's new CAS …

, management ownership, concentration of ownership, board size, board independence, CEO duality) on АС in China. The large sample … evidence testifying to the decrease in AC level after converged to IFRS national standards in China became mandatory. The … underexplored jurisdiction with a significant impact on the world economy - China. These findings can be utilized and be heeded to …

firms in China and foreign investors, and the “home bias” of foreign analysts. It also increased the attractiveness of …

can improve the comparability of accounting information between China and other countries that have adopted IFRS. Moreover … comparability of accounting information between China and target countries. …

Capital-markets based accounting research in China has a relatively short history; the two principal stock exchanges in … several aspects of the current empirical-archival focus of accounting research in China and offers some suggestions for …