Accounting Forum, Volume 45, Issue 4 (2021)

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Accounting Forum, Volume 45, Issue 4 (2021)

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Contemporary Accounting Developments in China. Guest Editors: Charles H. Cho, Zhongwei Huang, Donghui Li & Grantley Taylor

Guest Editorial

Editorial
Contemporary accounting developments in China
Charles H. Cho, Zhongwei Huang, Donghui Li & Grantley Taylor
Pages: 333-337
Published online: 07 Dec 2021
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Articles

Article
Corporate value added tax avoidance
Junsheng Zhang, Zheng Huo, Yamin Zeng, Xiaojian Tang & Oliver M. Rui
Pages: 338-362
Published online: 25 Aug 2021
AbstractforCorporate value added tax avoidance | Full Text | References | PDF (2 MB) | EPUB
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Article
Customer and tax behaviour: how customer concentration affect suppliers’ tax avoidance
Jinghua Wang & Ning Mao
Pages: 363-388
Published online: 18 May 2021
AbstractforCustomer and tax behaviour: how customer concentration affect suppliers’ tax avoidance | Full Text | References | PDF (1.7 MB) | EPUB
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Article
Other comprehensive income reporting and earnings management: evidence from China
Yan Wang, Zhuqian He, Yuan George Shan & Xiaoying Liu
Pages: 389-410
Published online: 27 Aug 2021
AbstractforOther comprehensive income reporting and earnings management: evidence from China | Full Text | References | PDF (1.6 MB) | EPUB
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Article
The impact of disclosure quality on analyst forecasts in China
Shaorou Hu, Ming Liu, Byungcherl Charlie Sohn & Desmond C. Y. Yuen
Pages: 411-434
Published online: 06 Aug 2021
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Article
The relationships of personal, social and demographic factors on Chinese auditors’ intentions to accept unethical engagements
Ruchuan Jiang, Ying Han Fan, Glennda Scully & Xinxin Jing
Pages: 435-459
Published online: 19 Sep 2021
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