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Full Description
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.
Contents
Preface: Accounting and Auditing in China 1. Auditing research using Chinese data: what's next? 2. Perspectives from mainland China, Hong Kong and the UK on the development of China's 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
