China Journal of Accounting Research

Scope & Guideline

Exploring the forefront of accounting research in China.

Introduction

Welcome to the China Journal of Accounting Research information hub, where our guidelines provide a wealth of knowledge about the journal’s focus and academic contributions. This page includes an extensive look at the aims and scope of China Journal of Accounting Research, highlighting trending and emerging areas of study. We also examine declining topics to offer insight into academic interest shifts. Our curated list of highly cited topics and recent publications is part of our effort to guide scholars, using these guidelines to stay ahead in their research endeavors.
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.

Similar Journals

Journal of Accounting Auditing and Finance

Elevating financial discourse through rigorous research.
Publisher: SAGE PUBLICATIONS INCISSN: 0148-558XFrequency: 4 issues/year

Journal of Accounting Auditing and Finance, published by SAGE Publications Inc, is a leading academic journal with a rich history dating back to 1986, focusing on the intersection of accounting, auditing, and finance. With an impressive impact factor and categorized in the top quartiles across multiple fields, it ranks Q2 in Accounting and Q1 in both Economics, Econometrics and Finance (miscellaneous) and Finance as of 2023. The journal aims to advance the understanding of complex financial issues and enhance the practice of accounting and auditing through rigorous peer-reviewed research, providing a vital resource for researchers, professionals, and students alike. Located in the United States, this prestigious journal stands out in the landscape of financial literature, making significant contributions to ongoing discourse and innovation in the field.

ACCOUNTING AND BUSINESS RESEARCH

Exploring the intersection of accounting and management.
Publisher: ROUTLEDGE JOURNALS, TAYLOR & FRANCIS LTDISSN: 0001-4788Frequency: 7 issues/year

Accounting and Business Research is a premier academic journal dedicated to advancing the field of accounting and finance. Published by Routledge Journals, Taylor & Francis Ltd, this reputable journal boasts a strong publication history since its inception in 1970, continually evolving through to 2024 to address contemporary issues and methodologies in the sector. With a current impact factor that situates it in Q2 of both accounting and finance categories, it serves as an essential resource for researchers, professionals, and students seeking to enhance their understanding of business dynamics. The journal covers a broad spectrum of topics under the domains of accounting, management, and financial practices, making it a crucial platform for innovative research and collaborative dialogue. Although it does not currently offer open access, its rigorous peer-review process ensures that only high-quality articles are published, reflecting the journal's commitment to scholarly excellence and ensuring significant contributions to the academic community. Situated in the United Kingdom, Accounting and Business Research stands as a valuable asset for anyone engaged in the fields of business and finance.

Journal of Management Accounting Research

Advancing the frontiers of management accounting research.
Publisher: AMER ACCOUNTING ASSOCISSN: 1049-2127Frequency: 3 issues/year

The Journal of Management Accounting Research is a leading scholarly publication dedicated to advancing the field of management accounting. Published by the American Accounting Association in the United States, this journal focuses on original research that bridges theoretical and practical aspects of management accounting, guiding both researchers and practitioners in the financial landscape. With its scopus rankings placing it in the Q2 quartile for both Accounting and Business and International Management, it stands as a significant resource for scholars aiming to influence the contemporary discourse in these disciplines. Spanning the years from 2009 to 2024, the journal continues to be an essential platform for disseminating knowledge and fostering discussion among academics, professionals, and students in the domain of management accounting.

Accounting Forum

Inspiring Excellence in Accounting Research and Practice
Publisher: TAYLOR & FRANCIS LTDISSN: 0155-9982Frequency: 4 issues/year

Welcome to the Accounting Forum, a premier journal dedicated to advancing the knowledge and practice of accounting and finance. Published by Taylor & Francis Ltd, this journal has established itself as a vital platform for high-quality research in the fields of accounting and finance, reflected in its impressive Q2 ranking within both disciplines as of 2023. With an ISSN of 0155-9982 and an E-ISSN of 1467-6303, the journal covers a diverse range of topics and methodologies that appeal to both academics and practitioners. Although currently not an Open Access journal, it remains accessible through various library resources, ensuring that cutting-edge research reaches those who can benefit from it. The Accounting Forum is known for its rigorous peer-review process and has continuously contributed to the dialogue on contemporary issues in the field, having converged its rich content from 2004 to 2024. As a researcher, professional, or student in business, management, or finance, you will find this journal an indispensable resource for the latest insights, trends, and empirical studies that shape the future of these critical domains.

Asian Academy of Management Journal of Accounting and Finance

Exploring the Economic Landscape of Asia
Publisher: PENERBIT UNIV SAINS MALAYSIAISSN: 1823-4992Frequency: 2 issues/year

The Asian Academy of Management Journal of Accounting and Finance, published by PENERBIT UNIVERSITI SAINS MALAYSIA, is a pivotal open-access platform that has been disseminating valuable insights in the field of accounting and finance since its inception in 2006. With an emphasis on the unique economic landscape of Asia, this journal provides a forum for researchers and practitioners to contribute innovative research and critical analyses. Hailing from Malaysia, it boasts an E-ISSN of 2180-4192 and continues to be a significant resource for academics, professionals, and students alike. Regularly updated and accessible since 2012, the journal offers an increasing repository of knowledge, as indicated by its Scopus rankings in both the Finance and Accounting segments, with respective ranks of 197/317 and 121/176. Despite its recent Q4 and Q3 quartile standings for 2023, the journal demonstrates a commitment to elevate research quality and influence within the respective disciplines. For those interested in expanding their understanding of contemporary issues in accounting and finance, the Asian Academy of Management Journal stands as an essential scholarly resource.

Review of Accounting and Finance

Elevating Academic Discourse in Financial Studies
Publisher: EMERALD GROUP PUBLISHING LTDISSN: 1475-7702Frequency: 4 issues/year

Review of Accounting and Finance, published by EMERALD GROUP PUBLISHING LTD, is a prestigious academic journal with a longstanding commitment to advancing scholarship in the fields of accounting, finance, and economics. With an ISSN of 1475-7702 and E-ISSN of 1758-7700, this journal has established itself as a key resource for researchers, professionals, and students seeking robust empirical and theoretical insights. It enjoys a strong reputation, reflected in its 2023 Scopus rankings, where it is positioned in the top quartile for Economics and Finance, and holds a Q2 category in Accounting. The journal covers a wide range of topics, aiming to foster discussion and disseminate knowledge that bridges the gap between theory and practice. Although it does not offer open access, its comprehensive scope is invaluable for those dedicated to understanding the complexities of financial systems and accounting practices from a global perspective. Published continuously from 2002 to 2024, the Review of Accounting and Finance is an essential outlet for innovative research that drives the discipline forward.

International Journal of Disclosure and Governance

Catalyzing research in economics and governance excellence.
Publisher: PALGRAVE MACMILLAN LTDISSN: 1741-3591Frequency: 4 issues/year

The International Journal of Disclosure and Governance, published by Palgrave Macmillan Ltd, is a pivotal platform in the fields of Accounting, Business, Economics, Finance, and Management. With an ISSN of 1741-3591 and an E-ISSN of 1746-6539, this esteemed journal serves as a valuable resource for researchers, professionals, and students alike, looking to explore the intricacies of governance and transparency in financial practices and corporate strategies. As evidenced by its performance, the journal has achieved a commendable Q2 ranking across multiple categories in 2023, signifying its influential role within academic discourse, particularly in Economics and International Management. With a history that spans from 2009 to 2024, the journal provides insights that are essential for advancing knowledge and practice in a rapidly evolving global environment. While it operates under a subscription model, the work published here remains impactful, ensuring readers have access to high-quality research that can drive both theory and application forward.

Accounting and Finance

Shaping the future of financial scholarship and practice.
Publisher: WILEYISSN: 0810-5391Frequency: 5 issues/year

Accounting and Finance is a premier journal published by WILEY that serves as a significant platform for interdisciplinary research in the dynamic fields of accounting, finance, and economics. With a commitment to advancing knowledge and practice, this journal has maintained a strong presence since its inception in 1979 and continues to attract high-quality contributions that address contemporary challenges and trends. It holds an impressive impact factor, reflecting its rigorous peer-review process and the high citation rates of its publications. Categorized in the second and first quartiles across multiple fields, including accounting and economic finance, it ranks highly among its peers, notably achieving a rank of #39 out of 176 in Accounting and #40 out of 242 in Economics, Econometrics, and Finance (miscellaneous). While it does not offer Open Access options, the journal remains accessible through academic institutions and libraries, promoting the dissemination of knowledge to researchers, industry professionals, and students alike. Recognized for its scholarly contributions and practical implications, Accounting and Finance continues to shape the discourse in its respective fields, making it an essential resource for anyone seeking to deepen their understanding of financial systems and regulatory frameworks.

Journal of Financial Reporting

Transforming Knowledge into Practice in Financial Reporting
Publisher: AMER ACCOUNTING ASSOCISSN: 2380-2154Frequency: 2 issues/year

Welcome to the Journal of Financial Reporting, a prestigious publication in the field of accounting and finance, dedicated to advancing the understanding and practice of financial reporting. Published by the American Accounting Association, this journal serves as a vital resource for researchers, professionals, and students interested in exploring the intricacies of financial disclosures, reporting standards, and their implications for business practices. The journal's commitment to rigorously peer-reviewed articles fosters a robust academic discourse, making it an essential platform for innovative research and critical insights. Although currently not an Open Access publication, the Journal of Financial Reporting upholds high standards of academic excellence, contributing significantly to the field's knowledge base. Situated in Lakewood Ranch, Florida, the journal aims to bridge theoretical understanding with practical application, enhancing the quality of financial information provided to stakeholders globally.

Revista de Contabilidad-Spanish Accounting Review

Fostering Innovation in Financial Insights.
Publisher: UNIV MURCIAISSN: 1138-4891Frequency: 2 issues/year

Revista de Contabilidad-Spanish Accounting Review, published by the Universidad de Murcia, is a prestigious open-access journal dedicated to advancing the field of accounting and finance. Since its inception in 1997, the journal has aimed to foster high-quality research and disseminate innovative findings that contribute significantly to the international accounting community. With an ISSN of 1138-4891 and an E-ISSN of 1988-4672, this journal proudly embodies a commitment to accessibility, allowing researchers, practitioners, and students to engage with a wealth of knowledge without financial barriers. As of 2023, it holds a respectable position in the Scopus rankings, being placed in the Q3 category within Accounting, with a ranking of #98/176 and a percentile standing at 44th. The Revista covers a wide array of topics including financial reporting, auditing, and managerial accounting, and is a pivotal platform for groundbreaking studies that shape the discipline. Located in the vibrant academic setting of Murcia, Spain, this journal is essential reading for those looking to stay abreast of contemporary developments in accounting research.