The Routledge Companion to Accounting in China (Hardback) book cover

The Routledge Companion to Accounting in China

Edited by Haiyan Zhou


298 pages | 19 B/W Illus.

Purchasing Options:$ = USD
Hardback: 9781138678538
pub: 2018-09-10
eBook (VitalSource) : 9781315558899
pub: 2018-09-03
from $27.48

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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.


'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

Table of Contents

A1 Corporate Investment in China: Background, Practice and Research; A2 Irrational Markets, Managerial Biases, and Corporate Finance: A Review of Chinese Capital Market; A3 The Influence of Firm Location on The Choice of Payment Means In Merger And Acquisition; B1 Accounting Standards in China; B2 Fair Value Accounting In China; B3. Product market Competition and Earnings Quality; C1 Business Strategy, Managerial Expectation and Cost Stickiness: Evidence from China; C2 Executive Compensation in China; C3 Equity-Based Compensation in China; C4 Digital Transformation of Finance Function and Shift Strategy; D1 Independent Audit in China: a Historic Perspective; D2 Audit Quality and Audit Fees in China; E1 Tax Issues in China; E2 Income Tax Planning and Earnings Management: Additional Evidence; F1 Internal Control in China Framework, Practice, and Literature Review; F2 Cash Flow Manipulation, Auditor Opinion and Internal Control – Evidence from China

About the Editor

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.

About the Series

Routledge Companions in Business, Management and Accounting

Routledge Companions in Business, Management and Accounting are prestige reference works providing an overview of a whole subject area or sub-discipline. These books survey the state of the discipline including emerging and cutting edge areas. Providing a comprehensive, up to date, definitive work of reference, Routledge Companions can be cited as an authoritative source on the subject.

A key aspect of these Routledge Companions is their international scope and relevance. Edited by an array of highly regarded scholars, these volumes also benefit from teams of contributors which reflect an international range of perspectives.

Individually, Routledge Companions in Business, Management and Accounting provide an impactful one-stop-shop resource for each theme covered. Collectively, they represent a comprehensive learning and research resource for researchers, postgraduate students and practitioners.

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Subject Categories

BISAC Subject Codes/Headings:
BUSINESS & ECONOMICS / Accounting / General
BUSINESS & ECONOMICS / Accounting / Financial
BUSINESS & ECONOMICS / Accounting / Managerial