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China Journal of Accounting Studies
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Volume 8, Issue 4

China Journal of Accounting Studies

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China Journal of Accounting Studies, Volume 8, Issue 4 (2020)

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China Journal of Accounting Studies, Volume 8, Issue 4 (2020)

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Research Article

Article

The globalised board of directors and corporate environmental performance: evidence from China

Xingqiang Du, Jingwei Yin, Ying Zhang & Yingjie Du

Pages: 495-527

Published online: 31 Aug 2021

AbstractforThe globalised board of directors and corporate environmental performance: evidence from China | Full Text | References | PDF (460.3 KB) | EPUB

1475 Views
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Open Access

Article

Do comment letters from the stock exchanges have governance effect on R&D manipulation?

Youfu Yao, Shuang Xue & Tong Sun

Pages: 528-555

Published online: 23 Sep 2021

AbstractforDo comment letters from the stock exchanges have governance effect on R&D manipulation? | Full Text | References | PDF (465.3 KB) | EPUB

1532 Views
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Open Access

Article

Does insider selling affect audit fees?

Hualing Yang & Yunbiao Ma

Pages: 556-574

Published online: 20 Aug 2021

AbstractforDoes insider selling affect audit fees? | Full Text | References | PDF (350.4 KB) | EPUB

1143 Views
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Open Access

Article

Joint and several liability, litigation preconditions and audit quality

Qiao Zheng, Junsheng Zhang & Yue Qi

Pages: 575-598

Published online: 21 Oct 2021

AbstractforJoint and several liability, litigation preconditions and audit quality | Full Text | References | PDF (427.6 KB) | EPUB

1130 Views
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Article

Does the personal characteristics of the public offering committee members affect the issuance quality? An empirical study based on gender characteristics

Wei Xu, Wenyun Yao & Mengying You

Pages: 599-634

Published online: 06 Oct 2021

AbstractforDoes the personal characteristics of the public offering committee members affect the issuance quality? An empirical study based on gender characteristics | Full Text | References | PDF (580.2 KB) | EPUB

640 Views
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Article

Does gender discrimination exist in the promotion of CPAs? - Evidence based on the CPA firm transformation

Qiang Cao & Nanwei Hu

Pages: 635-663

Published online: 29 Aug 2021

AbstractforDoes gender discrimination exist in the promotion of CPAs? - Evidence based on the CPA firm transformation | Full Text | References | PDF (444.2 KB) | EPUB

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China Journal of Accounting Studies (Vol.8, Iss.4, 2020)

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