China Journal of Accounting Research

Scope & Guideline

Advancing insights into China's accounting landscape.

Introduction

Delve into the academic richness of China Journal of Accounting Research with our guidelines, detailing its aims and scope. Our resource identifies emerging and trending topics paving the way for new academic progress. We also provide insights into declining or waning topics, helping you stay informed about changing research landscapes. Evaluate highly cited topics and recent publications within these guidelines to align your work with influential scholarly trends.
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

ACCOUNTING REVIEW

Driving Innovation in Accounting and Financial Research
Publisher: AMER ACCOUNTING ASSOCISSN: 0001-4826Frequency: 6 issues/year

ACCOUNTING REVIEW, published by the American Accounting Association, stands as a leading academic journal in the fields of Accounting, Economics, and Finance. With a prestigious Q1 ranking in each of these categories for 2023, this journal showcases high-impact research that is instrumental for professionals, educators, and scholars alike. The journal, which has been actively published since 1996 and will continue through 2024, is known for its rigorous peer-review process and commitment to advancing knowledge in accounting theory and practice. Although it does not offer open access, the articles published in ACCOUNTING REVIEW provide significant insights and remain highly relevant due to their robust Scopus rankings, including being placed in the top 20th percentile across its major categories. This journal is essential for anyone looking to deepen their understanding of contemporary issues in accounting and finance.

Accounting Perspectives

Innovating Perspectives in Accounting Research.
Publisher: WILEYISSN: 1911-382XFrequency: 2 issues/year

Accounting Perspectives, published by WILEY, is a leading journal in the field of accounting and finance, aiming to foster innovative research and discussions that significantly contribute to understanding complex financial landscapes. With an ISSN of 1911-382X and E-ISSN of 1911-3838, this journal serves as a valuable resource for academics and professionals alike, exploring a diverse span of topics within its fields of study. Since its inception in 2007, it has established itself with a notable impact factor, achieving a Q3 ranking in Accounting and a Q2 ranking in Finance in 2023. The journal's position within the Scopus ranks, particularly its #152 out of 317 in Finance and #100 out of 176 in Accounting, underscores its relevance and influence in its respective categories. Although the journal operates under a subscription model, its commitment to excellence ensures that it remains pivotal for researchers, offering insights that are both practical and theoretical. By engaging with current trends and pivotal issues in the field, Accounting Perspectives continues to shape the discourse, making it an essential publication for students and seasoned professionals who aim to advance their understanding and application of accounting principles.

Contaduria Universidad de Antioquia

Fostering Knowledge in Accounting and Finance Since 1982
Publisher: UNIV ANTIOQUIA, FAC CIENCIAS ECONOMICASISSN: 0120-4203Frequency: 2 issues/year

Contaduria Universidad de Antioquia, published by UNIV ANTIOQUIA, FAC CIENCIAS ECONOMICAS, is a leading journal in the field of accounting and finance, offering a rich platform for scholarly discourse since its inception in 1982. This Open Access journal has become a crucial resource for researchers, practitioners, and students, fostering knowledge dissemination and collaboration across disciplines. With an ISSN of 0120-4203 and E-ISSN 2590-4604, it caters to a global audience while maintaining a strong focus on issues pertinent to economic sciences within Colombia and Latin America. The journal’s commitment to high-quality research ensures that it continues to be referenced and respected within academic circles, empowering professionals to stay informed on the latest developments in accounting practices and economic trends. Scholars are encouraged to submit their work to this vibrant academic community, located at CALLE 67 N 53-108, BLOQUE 13 OFICINA 121, APARTADO AEREO 1226, MEDELLIN, COLOMBIA, where innovation in financial studies is not only welcomed but celebrated.

Journal of Financial Reporting

Exploring the Depths of Financial Disclosures
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.

Journal of Accounting in Emerging Economies

Exploring the Intersection of Development and Accounting
Publisher: EMERALD GROUP PUBLISHING LTDISSN: 2042-1168Frequency: 4 issues/year

The Journal of Accounting in Emerging Economies, published by Emerald Group Publishing Ltd, is a premier platform dedicated to advancing the field of accounting within the context of emerging economies. With an ISSN of 2042-1168 and an E-ISSN of 2042-1176, this journal spans comprehensive discussions and innovative research that contribute to the understanding of accounting systems and practices in developing regions. Its esteemed placement in various categories—ranked Q2 in Accounting, Q1 in Development, and Q1 in Sociology and Political Science as of 2023—underscores its significance and impact, particularly in addressing the intersection of economic development and societal dynamics. The journal's contributions are reflected in its Scopus rankings, placing it within the top 10% of Sociology and Political Science and top 20% in Accounting. Engaging with the journal not only offers researchers and professionals valuable insights into contemporary issues but also promotes a crucial discourse around sustainable development practices globally. Published continuously from 2015 to 2024, the Journal of Accounting in Emerging Economies remains a vital resource for academics, practitioners, and students dedicated to exploring the evolving landscape of accounting in socio-economically diverse settings.

Abacus-A Journal of Accounting Finance and Business Studies

Elevating Scholarly Research in Business Studies
Publisher: WILEYISSN: 0001-3072Frequency: 4 issues/year

Abacus: A Journal of Accounting Finance and Business Studies, published by WILEY, stands as a prominent platform dedicated to advancing the fields of accounting, finance, and business studies. With a history dating back to 1965, this journal has consistently delivered high-quality research and insights, culminating in its current status as a Q2 journal in Accounting according to the 2023 category quartiles. Operating from the United Kingdom, Abacus provides essential scholarly content for researchers, practitioners, and students alike, aiming to bridge the gap between theory and practice in its diverse sub-disciplines. Although it does not currently offer open access, its reputation is underscored by a solid Scopus ranking of #83/176 in the field of Accounting, representing the 53rd percentile for quality and impact. With its continued focus on innovative research, Abacus remains a crucial resource for anyone looking to navigate the evolving landscape of accounting and finance.

Journal of Management Accounting Research

Bridging theory and practice in management accounting.
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 and Finance

Connecting researchers and practitioners in the financial landscape.
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.

Contabilidad y Negocios

Fostering interdisciplinary dialogue in business studies.
Publisher: PONTIFICIA UNIV CATOLICA PERUISSN: 1992-1896Frequency: 2 issues/year

Contabilidad y Negocios is a distinguished academic journal published by the Pontificia Universidad Católica del Perú, specializing in the dynamic fields of accounting and business studies. Launched in 2006, the journal has embraced an Open Access model that promotes wide dissemination of research, facilitating accessibility for scholars, practitioners, and students globally. With an ISSN of 1992-1896 and an E-ISSN of 2221-724X, it aims to foster a community of knowledge exchange and support innovative research that addresses contemporary challenges in the realms of finance, management, and corporate governance. The journal's commitment to quality is reflected in its pursuit of rigorous peer review and its dedication to advancing interdisciplinary dialogue, making it an essential resource for anyone looking to stay informed and engaged in the evolving landscape of business and accounting practices.

International Journal of Accounting

Transforming Perspectives on Contemporary Financial Issues.
Publisher: WORLD SCIENTIFIC PUBL CO PTE LTDISSN: 1094-4060Frequency: 4 issues/year

The International Journal of Accounting, published by WORLD SCIENTIFIC PUBL CO PTE LTD in Singapore, serves as a pivotal platform for scholars and practitioners in the fields of accounting and finance. With an ISSN of 1094-4060 and an E-ISSN of 2213-3933, the journal aims to disseminate cutting-edge research and innovative methodologies that can enhance understanding of accounting practices and financial reporting. As of 2023, it proudly holds a Q2 category ranking in both Accounting and Finance, reflecting its commitment to maintaining high academic standards and relevance. The journal welcomes submissions that address contemporary challenges in the financial landscape, encouraging interdisciplinary perspectives that span economics, business management, and finance. While it is not an open-access journal, readers and contributors can expect rigorous peer review and a wide-reaching impact within the global academic community. Since its inception in 1996, the International Journal of Accounting has established itself as a vital resource for enhancing knowledge and igniting discourse in accounting and finance.