1st Edition
Accounting and Auditing in China
Preface: Accounting and Auditing in China
Mark Clatworthy, Juan Manuel Garcia Lara, and Edward Lee
1. Auditing research using Chinese data: what’s next?
Mark L. Defond, Fan Zhang and Jieying Zhang
2. Perspectives from mainland China, Hong Kong and the UK on the development of China’s auditing firms: implications and a research agenda
Richard Macve
3. Does joining global accounting firm networks and associations affect audit quality and audit pricing? Evidence from China
Wei Li, Huilong Liu and Xizi Wang
4. New business as a bargaining factor in audit pricing: evidence from emission trading schemes
Jiaxing You, Xiting Wu, Le Luo, Hongtao Shen and Xiaoping Tan
5. Investor protection and audit fees: evidence from the E-interaction platform in China
Yurou Liu
6. Effects of corporate financial distress on peer firms: do intra-industry non-distressed firms become more conditionally conservative?
Jie Sun, Fangyuan Yin, Edward Altman and Lewis Makosa
7. Formal accountability, perceived accountability and aggressive reporting judgements
Peipei Pan and Chris Patel
8. IFRS convergence and international trade: evidence from China
Lu Xie, Min Zhang and Shengbao Zhai
9. The determinants and value-relevance of voluntary disclosure of supply chain information
Charlie X. Cai, Fei Teng, Xue Xia and Yu Xin
Biography
Mark A. Clatworthy is Professor of Accounting at the University of Bristol, UK. His research interests are in financial reporting, including the links between accounting information and capital markets and audit markets. He is joint editor of Accounting and Business Research.
Juan Manuel García Lara is Professor of Accounting at Universidad Carlos III de Madrid, Spain. His research has been published in academic journals such as Journal of Accounting and Economics and Review of Accounting Studies, among many others. He is joint editor of Accounting and Business Research.
Edward Lee is Professor of Accounting and Finance at the University of Manchester, UK. His research has been published in academic journals such as Journal of Accounting Research, Contemporary Accounting Research, and Review of Accounting Studies. His is joint editor of Accounting and Business Research.
