The Routledge Companion to Accounting in China

ISBN-13: 9780367656102 / Angielski / Miękka / 2020 / 298 str.

Haiyan Zhou

Opis

At present there are few works which offer a comprehensive guide to students, academics and practitioners on current accounting issues in China. To fill this important gap in the literature, this book provides a reference work which offers students and researchers an introduction to current accounting issues in the emerging market of China.

Recenzje

'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

Spis treści

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

O autorze

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.