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Research on Chinese Accounting Issues: A Review and Synthesis

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  • Yining Chen
  • Kam C. Chan

Abstract

Over the past two decades, economic reforms have significantly changed the economy and accountancy in China. As the planned centralized economy is gradually replaced by a market-driven economy, the the profession of accountancy is emerging and playing an increasingly important role. This paper reviews and synthesizes the recent literature on Chinese accountancy issues. It highlights the leading individual and institutional contributors, the major focus and research methods of their studies, and the journals, articles, and scholars exerting the greatest influence upon research of accounting in China.

Suggested Citation

  • Yining Chen & Kam C. Chan, 2009. "Research on Chinese Accounting Issues: A Review and Synthesis," Chinese Economy, Taylor & Francis Journals, vol. 42(1), pages 98-128, January.
    • Handle: RePEc:mes:chinec:v:42:y:2009:i:1:p:98-128
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    Cited by:

    1. Zan, Luca & Deng, Kent, 2017. "Micro foundations in the Great Divergence debate: opening up a new perspective," Economic History Working Papers 68944, London School of Economics and Political Science, Department of Economic History.
    2. Lu, Yu & Cao, Yue, 2018. "The individual characteristics of board members and internal control weakness: Evidence from China," Pacific-Basin Finance Journal, Elsevier, vol. 51(C), pages 75-94.
    3. Pascual-Ezama, David & Paredes, Mercedes Rodríguez & Sanchez-Martín, María-del-Pilar & de Liaño, Beatriz Gil-Gómez, 2018. "Shorter and easier is more useful: A longitudinal analysis of how financial report enforcement affects individual investors," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 74(C), pages 29-37.
    4. J. P. Sharma & Sunaina Kanojia & Shikha Sachdeva, 2018. "Comparison of Whistle-blower Protection Mechanism of Select Countries," Indian Journal of Corporate Governance, , vol. 11(1), pages 45-68, June.

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