The Routledge Companion to Accounting in China  book cover
1st Edition

The Routledge Companion to Accounting in China

Edited By

Haiyan Zhou

ISBN 9780367656102
Published September 30, 2020 by Routledge
318 Pages

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Book Description

There is increasing interest in accounting issues in China. Despite a relatively short history, China's stock market is the world's second largest. This growth has been accompanied by increasing demand for accounting information alongside reforms of accounting and auditing rules, as international investors have paid increasing attention to investment opportunities in this dynamic and energetic country with a large population and economic growth potentials. Despite this, at present there are few books which offer students, academics and practitioners a comprehensive guide to current accounting issues in China.

The Routledge Companion to Accounting in China fills this important gap in the literature. The volume is organized in six thematic sections which cover capital market and corporate finance, financial accounting, managerial accounting, auditing, taxation and internal controls. The structure is intended to reflect the increasing diversity of contemporary accounting issues in China, including a balanced overview of current knowledge, identifying issues and discussing relevant debates.

This book is a prestigious reference work which offers students, academics and practitioners an introduction to current accounting issues in the emerging market of China.

Table of Contents

Introduction  Part I: Capital Market and Corporate Finance  1. Corporate Investment in China: background, practice and research  2. Irrational Markets, Managerial Biases and Corporate Finance: a review of capital markets in China  3. The Influence of Firm Location on the Choice of Payment Methods in Merger and Acquisition  PART II: Financial Accounting  4. Accounting Standards in China  5. Fair Value Accounting in China  6. Product Market Competition and Earnings Quality  PART III: Managerial Accounting  7. Business Strategy, Managerial Expectation and Cost Stickiness: evidence from China  8. Executive Compensation in China  9. Equity-Based Compensation in China  10. Digital Transformation of Finance Function and Shift Strategy  PART IV: Auditing
11. Audit Quality and Audit Fees in China  12. Independent Auditing in China: a historic perspective  PART V: Taxation  13. Tax Issues in China  14. Income Tax Planning and Earnings Management  PART VI: Internal Controls and Corporate Governance  15. Internal Control in China: framework, practices and literature  16. Cash Flow Manipulation, Audit Opinion and Internal Control

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Haiyan Zhou is a professor at the University of Texas Rio Grande Valley, US. Professor Zhou obtained a Ph.D. in accounting from Temple University and has been teaching both undergraduate and graduate accounting and auditing courses. Professor Zhou serves as Editor-in-Chief of Asian Review Accounting, and as an editorial board member of the Journal of International Accounting, Auditing and Taxation.


'Accounting in China has experienced significant reforms as the opening and growing of China’s economy has become one of the most critical stories on the world stage during the past four decades. The book includes sixteen new scholarly papers on conceptual and empirical issues related to the contemporary accounting and auditing issues in China. It offers a collective and innovative perspective that should benefit scholars and practitioners.' – Heibatollah Sami, Professor of Accounting, Lehigh University, US