Accounting and Auditing in China (eBook, ePUB)

Redaktion: Clatworthy, Mark A.; Lee, Edward; García Lara, Juan Manuel

• Format: ePub

Produktbeschreibung

The chapters in this book showcase how accounting information relates to a wide spectrum of important issues like carbon emissions, international trade and the supply chain. It also considers the development of the audit market in China and highlights important future directions for accounting researchers interested in China-related studies.

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Produktdetails

• Verlag: Taylor & Francis
• Erscheinungstermin: 12. Februar 2025
• Englisch
• ISBN-13: 9781040310700
• Artikelnr.: 72524029

Autorenporträt

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.

Inhaltsangabe

Preface: Accounting and Auditing in China 1. Auditing research using
Chinese data: what's next? 2. Perspectives from mainland China, Hong Kong
and the UK on the development of China's auditing firms: implications and a
research agenda 3. Does joining global accounting firm networks and
associations affect audit quality and audit pricing? Evidence from China
4. New business as a bargaining factor in audit pricing: evidence from
emission trading schemes 5. Investor protection and audit fees: evidence
from the E-interaction platform in China 6. Effects of corporate financial
distress on peer firms: do intra-industry non-distressed firms become more
conditionally conservative? 7. Formal accountability, perceived
accountability and aggressive reporting judgements 8. IFRS convergence and
international trade: evidence from China 9. The determinants and
value-relevance of voluntary disclosure of supply chain information