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Volume 10, Issue 4

China Journal of Accounting Studies

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China Journal of Accounting Studies, Volume 10, Issue 4 (2022)

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China Journal of Accounting Studies, Volume 10, Issue 4 (2022)

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Research Article

Article

The product market power of major customer firms and their suppliers’ performance

Guilong Cai, Jing Deng, Rui Ge & Guojian Zheng

Pages: 435-458

Published online: 26 Nov 2022

AbstractforThe product market power of major customer firms and their suppliers’ performance | Full Text | References | PDF (365.5 KB) | EPUB

1231 Views
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Open Access

Article

CEO’s name uniqueness and audit fee

Yanheng Song, Rui Xian & Dan Yang

Pages: 459-480

Published online: 13 Nov 2022

AbstractforCEO’s name uniqueness and audit fee | Full Text | References | PDF (391.2 KB) | EPUB

1348 Views
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Open Access

Article

Does the standardisation of tax enforcement improve corporate financial reporting quality?

Xiaojian Tang, Dongying Du, Lina Xie & Bin Lin

Pages: 481-502

Published online: 06 Nov 2022

AbstractforDoes the standardisation of tax enforcement improve corporate financial reporting quality? | Full Text | References | PDF (394.7 KB) | EPUB

1560 Views
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Open Access

Article

Chairman individualism and cost structure decisions

Wei Jiang & Yuan Sun

Pages: 503-527

Published online: 17 Nov 2022

AbstractforChairman individualism and cost structure decisions | Full Text | References | PDF (1.4 MB) | EPUB

804 Views
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Open Access

Article

Does the random inspection reduce audit opinion shopping?

Guoqing Zhang, Sicen Chen, Pengdong Zhang & Xiaowei Lin

Pages: 528-548

Published online: 13 Nov 2022

AbstractforDoes the random inspection reduce audit opinion shopping? | Full Text | References | PDF (379.7 KB) | EPUB

1589 Views
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Open Access

Article

Confucian culture and accounting conservatism: evidence from China

Xingqiang Du, Yuhui Xie, Shaojuan Lai & Quan Zeng

Pages: 549-589

Published online: 26 Nov 2022

AbstractforConfucian culture and accounting conservatism: evidence from China | Full Text | References | PDF (643.1 KB) | EPUB

1809 Views
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Open Access

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China Journal of Accounting Studies (Vol.10, Iss.4, 2022)

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