China Journal of Accounting Research

Scope & Guideline

Connecting academia with the dynamics of China's financial practices.

Introduction

Welcome to your portal for understanding China Journal of Accounting Research, featuring guidelines for its aims and scope. Our guidelines cover trending and emerging topics, identifying the forefront of research. Additionally, we track declining topics, offering insights into areas experiencing reduced scholarly attention. Key highlights include highly cited topics and recently published papers, curated within these guidelines to assist you in navigating influential academic dialogues.
LanguageEnglish
ISSN1755-3091
PublisherELSEVIER
Support Open AccessYes
CountryChina
TypeJournal
Convergefrom 2013 to 2024
AbbreviationCHINA J ACCOUNT RES / China J. Account. Res.
Frequency4 issues/year
Time To First Decision-
Time To Acceptance-
Acceptance Rate-
Home Page-
AddressRADARWEG 29, 1043 NX AMSTERDAM, NETHERLANDS

Aims and Scopes

The China Journal of Accounting Research aims to contribute to the understanding of accounting and financial practices, particularly within the context of China. It provides a platform for innovative research addressing significant issues in accounting, finance, and corporate governance, with a focus on empirical studies, theoretical advancements, and policy implications.
  1. Corporate Governance and Accountability:
    Research focused on the structures and processes that govern corporate behavior, including the role of independent directors, audit practices, and regulatory compliance in enhancing accountability.
  2. Environmental, Social, and Governance (ESG) Factors:
    Exploration of the impact of ESG practices on corporate performance, risk management, and investor relations, emphasizing sustainability and corporate social responsibility in the Chinese context.
  3. Big Data and Digital Transformation:
    Studies investigating the implications of big data analytics and digital technologies on various aspects of corporate finance, including tax administration, auditing practices, and overall business strategy.
  4. Financial Reporting and Disclosure Practices:
    Examination of the quality, transparency, and implications of financial reporting and disclosure, including the effects of mandatory disclosures and the role of information asymmetry.
  5. Impact of Government Policies on Corporate Behavior:
    Analysis of how governmental regulations and macroeconomic policies influence corporate decision-making, investment efficiency, and financial reporting in China.
  6. Innovation and Corporate Performance:
    Research on the relationship between corporate innovation strategies, market competition, and financial performance, particularly in the context of state-owned versus private enterprises.
Recent publications in the China Journal of Accounting Research indicate a shift towards contemporary themes that reflect the evolving landscape of accounting and finance. The following emerging scopes highlight areas gaining traction within the journal.
  1. Integration of Artificial Intelligence in Corporate Decision-Making:
    Research is increasingly focusing on how artificial intelligence influences corporate risk-taking and decision-making processes, emphasizing the relevance of technology in modern corporate governance.
  2. Climate Risk and Corporate Disclosures:
    There is a growing emphasis on the real effects of climate-related disclosures and how corporate transparency regarding environmental risks affects investor behavior and corporate responsibility.
  3. Digital Transformation and Supply Chain Dynamics:
    Recent studies explore the spillover effects of digital transformation along supply chains, particularly concerning audit fees and overall corporate efficiency, reflecting the importance of technological advancements in business operations.
  4. Big Data Tax Administration:
    Emerging themes are centered around the role of big data in enhancing tax administration effectiveness and its implications on corporate financing and credit access.
  5. Stakeholder Engagement and Social Responsibility:
    Increased attention is being paid to how stakeholder pressures influence corporate social responsibility strategies and ESG performance, highlighting the shift towards more inclusive corporate governance practices.

Declining or Waning

While the journal has seen a robust exploration of various themes, certain areas have shown a decline in prominence over recent years. This section highlights these waning themes that are gradually being overshadowed by newer topics.
  1. Traditional Financial Metrics:
    There appears to be a decreasing focus on traditional financial metrics such as earnings per share and return on equity, as researchers shift towards more innovative measures of corporate performance and sustainability.
  2. Conventional Auditing Practices:
    Research on conventional auditing practices, while still relevant, has seen a decline as the field moves towards more advanced topics such as the integration of technology and big data in auditing.
  3. Basic Tax Compliance Studies:
    The exploration of basic tax compliance issues has waned, with a noticeable shift towards more complex interactions between tax policy, corporate strategy, and broader economic implications.
  4. Static Corporate Finance Models:
    Traditional static models of corporate finance are becoming less prominent as dynamic and multifactorial approaches gain traction, particularly those that incorporate behavioral finance and real-time data.

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