Accounting has changed radically in China over the last 30 years, a transformation which is associated with one of the most astonishing episodes of economic development witnessed in modern times. Most researchers of accounting in China focus their attention on contemporary business accounting or...

Purpose – Transformations taking place in China are of crucial importance in the development of the world economy. The international community is turning its attention to China's move towards a market economy and assessing the likely impact on the years ahead. This paper aims to plot the...

In this study, we use overseas listing and overseas incorporation as two attributes of market globalization and examine their impacts on corporate governance structures (internal governance mechanisms), and corporate governance quality. Based on a sample of Top 100 Chinese listed firms, our...

This study examines whether the earnings response coefficient (ERC) is conditional on the transparency of corporate governance (CG) in emerging markets. Using 81 of the top 100 Chinese firms that are listed either in mainland China or in Hong Kong, we find that the level of governance...

In recent years there has been increasing recognition of the marked national differences in approaches to accounting. What is less clearly appreciated is how accounting historiography is also fragmented into different national traditions, with diverse patterns and frameworks for reconstructing...

The exploration of accounting practices reported in this paper illustrates how perceptions of financial problems and notions of economic accountability develop within cultural and institutional environments that substantially differ from those of the business firm. The paper seeks to oppose a...