China Journal of Accounting Research
Scope & Guideline
Unveiling contemporary practices in Chinese accounting.
Introduction
Aims and Scopes
- 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. - 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. - 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. - 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. - 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. - 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.
Trending and Emerging
- 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. - 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. - 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. - 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. - 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
- 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. - 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. - 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. - 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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