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China Journal of Accounting Studies is a peer-reviewed journal published by Taylor & Francis, covering Corporate Finance and Governance, Auditing, Earnings Management, Governance, Financial Markets and Investment Strategies.
| Publisher | Taylor & Francis |
|---|---|
| Reference style | Author–year (Chicago, T&F) Author–year — (Smith, 2023) in the text Smith, Ada, Ben Jones, and Cara Lee. 2023. "A Representative Article Title." China Journal of Accounting Studies 12 (3): 45–58.
Formats any DOI in China Journal of Accounting Studies style. No sign-up. |
| Publishes research in | Corporate Finance and Governance Auditing, Earnings Management, Governance Financial Markets and Investment Strategies Corporate Taxation and Avoidance Financial Reporting and Valuation Research |
| ISSN | 2169-7213 |
| Citation impact (2-yr) | 2.96 |
| h-index | 21 |
| i10-index | 76 |
| Total citations | 2,358 |
| Article processing charge | $1,459 |
| Open access | Yes |
| Top institutions publishing here | Central University of Finance and Economics |
| Journal website | www.tandfonline.com |
| You get | A submission-ready PDF and the editable LaTeX source — ready to submit. |
Citations each year’s papers have accumulated so far — the most recent years are still building up.
The Conceptual Framework identifies comparability as a qualitative characteristic of useful financial reporting information. This paper explains what comparability is, why comparability is desirable, how comparability is achieved, and when we might achieve it. In particular, comparability is the qualitative characteristic that enables users to identify and understand similarities in, and differences among, items; comparability…
More and more firms are voluntarily disclosing carbon information as a response to the challenge of climate change. This research investigated the interactions among carbon disclosure, carbon performance, and the cost of capital. Because unobservable overall strategic decisions by management affect each of these outcomes and phenomena, we used a simultaneous equations model to analyse…
By linking green investments to corporate environmental performance from the perspective of efficiency, this paper quantifies and evaluates firm-level green investment efficiency, with SBM-DEA approach and hand-collected emission data of Chinese listed companies in polluting industries. We find that corporate green investment efficiency is overall low, primarily due to excessive green investments, suggesting that managers…
ABSTRACTWith the rapid development of digital economy and technology in China, we research on whether corporate digital transformation in traditional industries can improve accounting quality as well as corporate governance. Our findings suggest that, firms proceeding more digital transformation have lower degree of earnings management and higher degree of accounting qualities. Digital transformation can improve…
We explore Chinese market data to examine the relation between the experience of the engagement audit partner and audit quality. We find a negative association between absolute/income-increasing abnormal accruals and the audit partner experience. In addition, we find investors do care about the experience of the engagement audit partner. The earnings response coefficient is higher…
