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Volume 11, Issue 3

China Journal of Accounting Studies

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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

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

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

628 Views
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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

1038 Views
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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

1358 Views
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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

686 Views
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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

1051 Views
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China Journal of Accounting Studies (Vol.11, Iss.3, 2023)

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