This paper describes the evolution of accounting systems, accounting education, and the accounting profession in the People's Republic of China. Throughout the reform process, accounting development has been recognized as critical to Chinese economic progress. As China moves towards a more...

This paper investigates the effects of auditors with international working experience on audit quality in emerging markets. Such auditors are associated with better audit quality, a pattern that is further supported by an examination based on a propensity score matching sample that controls for...

The call for environmentally sustainable business practices is growing in momentum. As supplies of fossil fuels decline, damages from environmental disasters mount and radical climatic effects appear, the logical result is that organizations operate in a more eco-friendly fashion. This paper...

The call for environmentally sustainable business practices is growing in momentum. As supplies of fossil fuels decline, damages from environmental disasters mount and radical climatic effects appear, the logical result is that organizations operate in a more eco-friendly fashion. This paper...

This paper empirically examines whether there is an association between financial reporting disclosure quality and sustainability disclosure quality of the top 100 socially reputed Chinese listed firms. The paper computed financial disclosure quality by empirically combining earning qualities of...

This paper examines whether strategic corporate social responsibility (SCSR) disclosures are value-relevant for investors and analysts in the context of China. Using a sample of Chinese listed firms from One Belt One Road (OBOR) theme indices, we construct a rating system of SCSR disclosures...

Both of previous theoretical interpretations and empirical evidences provide mixed conclusions on the relations among corporate environmental disclosure, environmental performance and financial performance. In this article, I visit these relations under Chinese setting with environmental...

We examine the association between financial restatement and firm value, based on a sample of firms that restated financial statement in Chinese listed firms between January 2005 and December 2009. Using Tobin's Q as a proxy for firm value in the end of restatement year, we find firm value in...

Drawing on herding behavior theory, prior studies regarding the use of peers for investment decisions and compensation practices and the recent reports which suggest that firms use peer information for audit pricing, we examine the effect of peer groups on the audit pricing process of a sample...

The quality of financial reporting shows how informative the accounting numbers are for decision-making. Because business outlook can influence financial reporting quality, this study examined predictable, moderately predictable and unpredictable business outlooks. The study randomly selected...