The Routledge Companion to Accounting in China: 1st Edition (Hardback) book cover

The Routledge Companion to Accounting in China

1st Edition

Edited by Haiyan Zhou

Routledge

298 pages | 19 B/W Illus.

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pub: 2018-09-20
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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.

Reviews

'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

Introduction (Haiyan Zhou)

Part I: Capital Market and Corporate Finance

1. Corporate Investment in China: background, practice and research (Gongfu Zhang, Yi Wang, Xu Lou, Xiaohui Zhang)

2. Irrational Markets, Managerial Biases and Corporate Finance: a review of capital markets in China (Guiru Hua, Huanda Shi)

3. The Influence of Firm Location on the Choice of Payment Methods in Merger and Acquisition (Zhiying Hu, Tongtong Liu)

PART II: Financial Accounting

4. Accounting Standards in China (Deren Xie, Dengjin Zheng)

5. Fair Value Accounting in China (Xiaohui Qu, Guohua Zhang)

6. Product Market Competition and Earnings Quality (Liquan Xing, Hanwen Chen, Haiyan Zhou)

PART III: Managerial Accounting

7. Business Strategy, Managerial Expectation and Cost Stickiness: evidence from China (Tingyong Zhong, Jiangna Li)

8. Executive Compensation in China (Na Gong)

9. Equity-Based Compensation in China (Liping Xu, Xiankun Jin, Yu Xin)

10. Digital Transformation of Finance Function and Shift Strategy (Xiaomei Guo, Liqun Yuan, Wei Gao)

PART IV: Auditing

11. Audit Quality and Audit Fees in China (Feng Liu, Fan Ye, Xiaoxiao Yu)

12. Independent Auditing in China: a historic perspective (Songsheng Chen, Qingqing Liu)

PART V: Taxation

13. Tax Issues in China (Tao Zeng)

14. Income Tax Planning and Earnings Management (Nanwei Hu, Qiang Cao, Lulu Zheng, Tingyong Zhong)

PART VI: Internal Controls and Corporate Governance

15. Internal Control in China: framework, practices and literature (Wang Dong, Yun Ke)

16. Cash Flow Manipulation, Audit Opinion and Internal Control (Haiyan Jiang, Huiting Guo, Grant Samkin)

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.

Learn more…

Subject Categories

BISAC Subject Codes/Headings:
BUS000000
BUSINESS & ECONOMICS / General
BUS001000
BUSINESS & ECONOMICS / Accounting / General
BUS001010
BUSINESS & ECONOMICS / Accounting / Financial
BUS001040
BUSINESS & ECONOMICS / Accounting / Managerial
BUS003000
BUSINESS & ECONOMICS / Auditing