Accounting in China in the last 30 years has changed deeply, in connection with one of the most astonishing process of economic development in the world. Most researchers focus their attention to business accounting, with attention to further needs for change in the future. This article takes a...

In our paper “The Chinese accounting profession in the People’s Republic: A preliminary understanding from an oral history perspective” (Critical Perspectives on Accounting, forthcoming 2022), we investigate Chinese accounting changes by reconstructing individual accountants’ experience...

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 evolution of...

Educators and regulators world-wide are recognizing a range of problems that are arising in both teaching and implementation of IFRS due to language and translation issues. The research question asks what it is about the English in which IFRS are written that causes problems for an effective...

This research investigates how the information disclosure of NPO foundations influence the donations they receive from overseas individuals and organizations. Using a sample of top 100 foundations, we test the relation between the transparency level and subsequent overseas donations. We use FTI,...

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...