The chapters in this book showcase how accounting information relates to a wide spectrum of important issues like carbon emissions, international trade and the supply chain. It also considers the development of the audit market in China and highlights important future directions for accounting researchers interested in China-related studies.
This book is a curated compilation of research articles exploring compelling issues associated with accounting and auditing in China.
China is one of the leading emerging countries in the world. It has experienced rapid growth over the past few decades and plays a key role in the global economy. Accounting information contributes to China’s economic development by facilitating the engagement of firms with investors, governmental agencies and other stakeholders. Given the changing regulatory and economic landscape in China, the experiences and challenges of Chinese accounting and auditing offer useful insights to academics, practitioners, and policymakers around the world. Against this backdrop, there is an increasingly large and continuously growing academic literature on China-related accounting and auditing. The chapters in this volume showcase how accounting information relates to a wide spectrum of important issues, including carbon emissions, international trade and the supply chain. It also considers the development of the audit market in China and highlights important future directions for accounting researchers interested in China-related studies.
This book will be relevant for students and professionals of accounting, auditing, finance, and international business. It will be particularly useful for researchers, policymakers, and practitioners seeking to understand the nuances of China's financial practices and their broader implications.
The chapters in this book were originally published in Accounting and Business Research.
Preface: Accounting and Auditing in China
1. Auditing research using
Chinese data: whats next?
2. Perspectives from mainland China, Hong Kong and
the UK on the development of Chinas auditing firms: implications and a
research agenda
3. Does joining global accounting firm networks and
associations affect audit quality and audit pricing? Evidence from China
4.
New business as a bargaining factor in audit pricing: evidence from emission
trading schemes
5. Investor protection and audit fees: evidence from the
E-interaction platform in China
6. Effects of corporate financial distress on
peer firms: do intra-industry non-distressed firms become more conditionally
conservative?
7. Formal accountability, perceived accountability and
aggressive reporting judgements
8. IFRS convergence and international trade:
evidence from China
9. The determinants and value-relevance of voluntary
disclosure of supply chain information
Mark A. Clatworthy is Professor of Accounting at the University of Bristol, UK. His research interests are in financial reporting, including the links between accounting information and capital markets and audit markets. He is joint editor of Accounting and Business Research.
Juan Manuel García Lara is Professor of Accounting at Universidad Carlos III de Madrid, Spain. His research has been published in academic journals such as Journal of Accounting and Economics and Review of Accounting Studies, among many others. He is joint editor of Accounting and Business Research.
Edward Lee is Professor of Accounting and Finance at the University of Manchester, UK. His research has been published in academic journals such as Journal of Accounting Research, Contemporary Accounting Research, and Review of Accounting Studies. His is joint editor of Accounting and Business Research.
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