China Journal of Accounting Studies, Volume 11, Issue 3 (2023)

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China Journal of Accounting Studies, Volume 11, Issue 3 (2023)

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Volume 11, 2023 Vol 10, 2022 Vol 9, 2021 Vol 8, 2020 Vol 7, 2019 Vol 6, 2018 Vol 5, 2017 Vol 4, 2016 Vol 3, 2015 Vol 2, 2014 Vol 1, 2013
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Article

Article
Can independent directors identify the company’s risk of financial fraud: Evidence from predicting financial fraud based on machine learning
Yunjing Liu, Bin Wu & Min Zhang
Pages: 465-492
Published online: 01 Aug 2023
AbstractforCan independent directors identify the company’s risk of financial fraud: Evidence from predicting financial fraud based on machine learning | Full Text | References | PDF (624 KB) | EPUB
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Research Article

Article
Does corporate social responsibility (CSR) have spillover effect?——Based on the binary relationship of supply chains in China
Shanyun Qiu, Qian Liu, Weiting Luo & Jun Bai
Pages: 493-515
Published online: 08 Apr 2023
AbstractforDoes corporate social responsibility (CSR) have spillover effect?——Based on the binary relationship of supply chains in China | Full Text | References | PDF (657.4 KB) | EPUB
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Article

Article
Special representative actions, the insurance value of audits, and investor protection: an empirical study based on the ruling against Kangmei Pharmaceutical Co. Ltd
Daoguang Yang, Hongling Han, Yidan Mao & Siyi Liu
Pages: 516-542
Published online: 04 Aug 2023
AbstractforSpecial representative actions, the insurance value of audits, and investor protection: an empirical study based on the ruling against Kangmei Pharmaceutical Co. Ltd | Full Text | References | PDF (589.6 KB) | EPUB
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Article
Does CEO risk-taking entrepreneurial spirit matter in firm cash holdings?
Meihua Zhou, Ruining Li, Jian Cao & Bin Lin
Pages: 543-573
Published online: 04 Aug 2023
AbstractforDoes CEO risk-taking entrepreneurial spirit matter in firm cash holdings? | Full Text | References | PDF (610.1 KB) | EPUB
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Article
China’s audit market competition and the competitive strategies of the international Big 4 audit firms
Qingquan Xin, Yu Liu & Yiheng Tang
Pages: 574-601
Published online: 01 Aug 2023
AbstractforChina’s audit market competition and the competitive strategies of the international Big 4 audit firms | Full Text | References | PDF (1.8 MB) | EPUB
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Research Article

Article
Does common analyst coverage improve suppliers’ investment efficiency?
Ceng Zeng & Song Tang
Pages: 602-630
Published online: 13 Apr 2023
AbstractforDoes common analyst coverage improve suppliers’ investment efficiency? | Full Text | References | PDF (576.2 KB) | EPUB
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Article

Article
Cultural adaptation and corporate investment decisions: evidence from inter-regional investments
Dan Li, Tusheng Xiao & Chun Yuan
Pages: 631-659
Published online: 26 Jul 2023
AbstractforCultural adaptation and corporate investment decisions: evidence from inter-regional investments | Full Text | References | PDF (739.6 KB) | EPUB
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Article
Clan culture and internal pay gap: evidence from listed family firms
Guoyiming Zhu, Guangyong Lei & Jingjing Zuo
Pages: 660-693
Published online: 09 Aug 2023
AbstractforClan culture and internal pay gap: evidence from listed family firms | Full Text | References | PDF (2 MB) | EPUB
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