在国际学术杂志上发表的中国会计、财务和审计论文

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Accounting
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2 Aharony, Joseph, Lee, Chi-Wen Jevons & Wong, T. J. 2000. “Financial Packaging of IPO Firms in China” Journal of Accounting Research, 38(1): 103-126
3 Aiken, Maxwell & Lu, Wei. 1993. “Chinese Government Accounting: Historical Perspective and Current Practice” The British Accounting Review, 25(2): 109-129
4 Aiken, Maxwell & Lu, Wei. 1993. “Historical Instances of Innovative Accounting Practices in the Chinese Dynasties and Beyond” Accounting Historians Journal, 20(2): 163-186
5 Aiken, Maxwell & Lu, Wei. 1998. “The Evolution of Bookkeeping in China: Integrating Historical Trends with Western Influences” Abacus, 34(2): 220-242
6 Auyeung, Pak K. 2002. “A Comparative Study of Accounting Adaptation: China and Japan during the Nineteenth Century” Accounting Historians Journal, 29(2): 1-30
7 Auyeung, Pak K. & Ivory, Paul. 2003. “A Weberian Two-Layer Socio-Historical Model Applied to the Study of Accounting Stagnation in Late Qing China” Accounting, Business & Financial History, 13(1): 5-26
8 Abraham J. Briloff . 2008 . The private equity funds’ aggressive acquisitions mania and the Willy Loman trauma. Critical Perspectives on Accounting 19 (8): 1099-1104
9 Bloom, Robert & Solotko, John. 2003. “The Foundation of Confucianism in Chinese and Japanese Accounting” Accounting, Business & Financial History, 13(1): 27-40
10 Bromwich, Michael & Wang, Guoqi. 1991. “Management Accounting in China: A Current Evaluation” The International Journal of Accounting, 26(1): 51-66
11 Bernard Wong-On-Wing, Lan Guo, Wei Li, Dan Yang. 2007. Reducing conflict in balanced scorecard evaluations. Accounting, Organizations and Society 32 (4/5): 363-377
12 Bing Xiang. 1998. Institutional Factors Influencing China’s Accounting Reforms and Standards. Accounting Horizons 12 (2): 105-119
13 Chalos, Peter & O’Connor, Neale G. 1998. “Management Controls in Sino-American Joint Ventures: A Comparative Case Study” Managerial Finance, 24(5): 53-66
14 Chalos, Peter & O’Connor, Neale G. 2004. “Determinants of the Use of Various Control Mechanisms in US-Chinese Joint Ventures” Accounting, Organizations and Society, 29(7): 591-608
15 Chalos, Peter & O’Connor, Neale G. 2005. “The Perceived Effect of Accounting Controls on US-Chinese Joint Venture Transaction Costs and Performance” Journal of International Accounting Research, 4(2): 53-73
16 Chan, Anthony Moung Yin & Lee, Max Mang Lee. 1997. “Applicability of Management Control Theories in China: A Case Study” Advances in International Accounting, 10: 165-183
17 Chan, Hung K. & Chow, Lynne. 1997. “An Empirical Study of Tax Audits in China on International Transfer Pricing” Journal of Accounting and Economics, 23: 83-112
18 Chan, Hung K., Lew, Albert Y. & Tong, Marian Yew Jen Wu. 2001. “Accounting and Management Controls in the Classical Chinese Novel: A Dream of the Red Mansions” The International Journal of Accounting, 36(3): 311-327
19 Chan, Hung K. & Lo, Agnes W.Y. 2004. “The Influence of Management Perception of Environmental Variables on the Choice of International Transfer-Pricing Methods” The International Journal of Accounting, 39(1): 93-110
20 Chen, Charles J.P., Chen, Shimin & Su, Xijia. 2001. “Is Accounting Information Value Relevant in the Emerging Chinese Stock Market?” Journal of International Accounting, Auditing & Taxation, 10(1): 1-22
21Chen, Charles J.P., Chen, Shimin, Su, Xijia & Wang, Yuetang. 2004. “Incentives for and Consequences of Initial Voluntary Asset Write-Downs in the Emerging Chinese Market” Journal of International Accounting Research, 3(1): 43-61
22 Chen, Charles J.P., Gul, Ferdinand, A. & Su, Xijia. 1999. “A Comparison of Reported Earnings under Chinese GAAP vs. IAS: Evidence from the Shanghai Stock Exchange” Accounting Horizons, 13(2): 91-111
23 Chen, Charles J.P., Su, Xijia & Wu, Xi. 2007. “Market Competitiveness and Big 5 Pricing: Evidence from China’s Binary Market” The International Journal of Accounting, 42(1): 1-24
24 Chen, Gongmeng, Cheng, Louis T.W. & Gao, Daniel N. 2005. “Information Content and Timing of Earnings Announcements” Journal of Business Finance & Accounting, 32(1/2): 65-95
25 Chen, Gongmeng, Firth, Michael, Gao, Daniel N. & Rui, M, Oliver. 2005. “Is China’s Securities Regulatory Agency a Toothless Tiger? Evidence From Enforcement Actions” Journal of Accounting and Public Policy, 24: 451-488
26 Chen, Gongmeng, Firth, Michael & Kim, Jeong-Bon. 2002. “The Use of Accounting Information for the Valuation of Dual-Class Shares Listed on China’s Stock Markets” Accounting and Business Research, 32(3): 123-131
27 Chen, Gongmeng, Rui, M, Oliver & Wang, Shuye Steven. 2005. “The Effectiveness of Price Limits and Stock Characteristics: Evidence from the Shanghai and Shenzhen Stock Exchanges” Review of Quantitative Finance & Accounting, 25(2): 159-182
28 Chen, Kevin C.W. & Wang, Jiwei. 2007. “Accounting-Based Regulation in Emerging Markets: The Case of China’s Seasoned-Equity Offering” The International Journal of Accounting, 42(3): 221-236
29 Chen, Kevin C.W. & Yuan, Hongqi. 2004. “Earnings Management and Capital Resource Allocation: Evidence from China’s Accounting-based Regulation of Rights Issue” The Accounting Review, 79(3): 645-665
30 Chen, Shimin. 1998. “The Rise and Fall of Debit-Credit Bookkeeping in China: History and Analysis” Accounting Historians Journal, 25(1): 73-92
31 Chen, Shimin, Sun, Zheng & Wang, Yuetang. 2002. “Evidence from China on Whether Harmonized Accounting Standards Harmonize Accounting Practices” Accounting Horizons, 16(3): 183-197
32 Chen, Shimin & Wang, Yuetang. 2004. “Evidence from China on the Relevance of Operating Income vs. Below-the-line Items” The International Journal of Accounting, 39: 339-364
33 Chen, Yin, Jubb, Peter & Tran, Alfred. 1997. “Problems of Accounting Reform in the People’s Republic of China” The International Journal of Accounting, 32(2): 139-153
34 Chow, Chee W., Deng, Johnny F. & Ho, L. Joanna. 2000. “The Openness of Knowledge Sharing within Organizations: A Comparative Study in the United States and the People’s Republic of China” Journal of Management Accounting Research, 12: 65-95
35 Chow, Chee W., Deng, Johnny F. & Yuen, Susana. 2006. “The Adequacy of Information for Managerial Decision-Making in China’s Business Enterprises: An Exploratory Study” International Journal of Accounting, Auditing & Performance Evaluation, 3(3): 287-303
36 Chow, Chee W., Ho, Joanna L. & Mo, Phyllis Lai Lan. 2006. “Toward Understanding Chinese Auditors’ Structuring of Audit Approaches, Client Acceptance Decisions, Risk Assessment, and Stringency of Imposed Reporting Standards” Journal of International Accounting Research, 5(1): 1-23
37 Chow, Min-Ying Lynne, Chau, Kun-Kwai Gerald & Gray, J. Sidney. 1995. “Accounting Reforms in China: Cultural Constraints on Implementation and Development” Accounting and Business Research, 26(1): 29-49
38 Chu, David W. K. & Rask, Kolleen J. 2002. “The Transformation of China’s Health Care System and Accounting Methods: Current Reforms and Developments” Advances in International Accounting, 15(1): 13-43
39 Chui, Alice P.L., Lau, Heidi F. W. & Ip, Y.K. 2001. “The Post Issue Performance of Initial Public Offering Firms in the People’s Republic of China” Advances in International Accounting, 14: 75-100
40 Chui, Alice P.L. & Wong, Danny S.N. 1999. “A Comparison of Earnings Based on Chinese and International Accounting Standards：The Case of PRC Enterprises with A and B share listings” Advances in International Accounting, 12: 67-101
42 Charles J. P. Chen, Shimin Chen, Xijia Su. 2001. Is accounting information value-relevant in the emerging Chinese stock market? Journal of International Accounting, Auditing and Taxation 10 (1): 1-22
43 Cheng F. Lee, Oliver M. Rui. 2000. Does Trading Volume Contain Information to Predict Stock Returns? Evidence from China's Stock Markets. Review of Quantitative Finance and Accounting 14 (4): 341-360
44 Cheng, Louis T. W., Fung, Hung-Gay, Leung, Tak Yan. 2009. Dividend preference of tradable-share and non-tradable-share holders in Mainland China. Accounting & Finance 49 (2): 291-316
45 Chi-Wen Jevons Lee. 2001. Financial restructuring of state owned enterprises in China: the case of Shanghai Sunve Pharmaceutical Corporation. Accounting,Organizations and Society 26 (7/8): 673-689
46 Clifford R. Skousen, Ji-Liang Yang. 1988. Western management accounting and the economic reforms of China. Accounting, Organizations and Society 13 (2): 201-206
47 Davidson, Ronald A., Gelardi, Alexander M.G. & Li, Fangyue. 1996. “Analysis of the Conceptual Framework of China’s New Accounting System” Accounting Horizons, 10(1): 58-74
48 Ding, Shujun & Graham, Cameron. 2007. “Accounting and the Reduction of State-Owned Stock in China” Critical Perspectives on Accounting, 18(5): 559-580
49 Ding, Yuan. 2000. “Harmonization Trends in Chinese Accounting and Remaining Problems” Managerial Finance, 26(5): 31-40
50 Ding, Yuan. 2002. “International Differences in Disclosure Adequacy: Empirical Evidence from Annual Reports of French and Chinese Listed Firms” Advances in International Accounting, 15: 155-179

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51 David C. Yang, Chien-Rong Kao. 1994. A comparison between the FASB conceptual framework and the draft of accounting standards of the People's Republic of China. Journal of International Accounting, Auditing and Taxation 3 (1): 71-83
52 Epps, Ruth W. & Chen, Shaohua. 1998. “A Comparison of the Development of Accounting Standards for Not-for-profit Organizations in China and the United States” Advances in International Accounting, 11(1): 53-68
53 Ezzamel, Mahmoud, Xiao, Zezhong Jason & Pan, Aixiang. 2007. “Political Ideology and Accounting Regulation in China” Accounting, Organizations and Society, 32(7/8): 669-700
54 Fang, Zhilong & Tang, Yunwei. 1991. “Recent Accounting Developments in China: An Increasing Internationalization” The International Journal of Accounting, 26(2): 85-103
55 Firth, Michael. 1996. “The Diffusion of Managerial Accounting Procedures in the People’s Republic of China and the Influence of Foreign Partnered Joint Ventures” Accounting, Organizations and Society, 21(7-8): 629-654
56 Firth, Michael, Fung, Peter M.Y. & Rui, Oliver M. 2007. “Ownership, Two-tier Board Structure, and the Informativeness of Earnings - Evidence from China” Journal of Accounting and Public Policy, 26: 463-496
57 Fuglister, Jayne. 1997. “A Comparative Ratio Analysis between Chinese and U.S. Firms” Advances in International Accounting, 10(1): 185-206
58 Fung, Hung-Gay, Leung, Wai K., Zhu, Jiang. 2008. Rights Issues in the Chinese Stock Market: Evidence of Earnings Management. Journal of International Financial Management & Accounting 19 (2): 133-160
59 Gao, Simon S. & Handley-Schachler, Morrison. 2003. “The Influences of Confucianism, Feng Shui and Buddhism in Chinese Accounting History” Accounting, Business & Financial History, 13(1): 41-68
60 Ge, Jiashu & Lin, Zhijun. 1993. “Economic Reforms and Accounting Internationalization in the People’s Republic of China” Journal of International Accounting, Auditing & Taxation, 2(2): 129-143
61 Graham, Lynford E. 1996. “Setting a Research Agenda for Auditing Issues in the People’s Republic of China” The International Journal of Accounting, 31(1): 19-37
62 Graham, Lynford E. & Li, Chunyan. 1997. “Cultural and Economic Influences on Current Accounting Standards in the People’s Republic of China” The International Journal of Accounting, 32(3): 247-278
63 Gary Gang Tian, Mingyuan Guo. 2007. Interday and intraday volatility: Additional evidence from the Shanghai Stock Exchange. Review of Quantitative Finance and Accounting 28 (3): 287-306
72 Gregory J. Clinch. 2005. Discussion of "Market Consequences of Earnings Management in Response to Security Regulations in China". Contemporary Accounting Research 22 (1): 141-143
73 Guohua Jiang, Hansheng Wang . 2008. Should earnings thresholds be used as delisting criteria in stock market? Journal of Accounting and Public Policy 27 (5): 409-419
74 Hao, Zhen Ping. 1999. “Regulation and Organization of Accountants in China” Accounting, Auditing and Accountability Journal, 12(3): 286-302
75 Haverty, John L. 2006. “Are IFRS and U.S. GAAP Converging? Some Evidence from People’s Republic of China Companies Listed on the New York Stock Exchange” Journal of International Accounting, Auditing & Taxation, 15: 48-71
76 Haw, In-Mu, Park, Kyungjoo, Qi, Daqing & Wu, Woody. 2006. “Securities Regulation, the Timing of Annual Report Release, and Market Implications: Evidence from China” Journal of International Financial Management & Accounting, 17(2): 110-139
77 Haw, In-Mu, Qi, Daqing, Wu, Donghui & Wu, Woody. 2005. “Market Consequences of Earnings Management in Response to Security Regulations in China” Contemporary Accounting Research, 22(1): 95-140
78 Haw, In-Mu, Qi, Daqing & Wu, Woody. 2000. “Timeliness of Annual Report Releases and Market Reaction to Earnings Announcements in an Emerging Capital Market: The Case of China” Journal of International Financial Management & Accounting, 11(2): 108-131
79 Haw, In-Mu, Qi, Daqing & Wu, Woody. 2001. “The Nature of Information in Accruals and Cash Flows in an Emerging Capital Market: The Case of China.” The International Journal of Accounting, 36: 391-406
80 Hilmy, Joseph. 1999. “Communists among Us in a Market Economy: Accountancy in the People’s Republic of China” The International Journal of Accounting, 34(4): 491-515
81 Hoyt, E. Ronald & Maples, Lawrence D. 1980. “Accounting for Joint Ventures with the Soviet Block and China” The International Journal of Accounting, 16(1): 105-124
82 Heibatollah Sami, Haiyan Zhou. 2008. The Economic Consequences of Increased Disclosure: Evidence from Cross-Listings of Chinese Firms. Journal of International Financial Management & Accounting 19 (1): 1-27
83 Heibatollah Sami, Haiyan Zhou. 2004. A comparison of value relevance of accounting information in different segments of the Chinese stock market. The International Journal of Accounting 39 (4): 403-427
84 Haiyan Zhou. 2007. Auditing standards, increased accounting disclosure, and information asymmetry: Evidence from an emerging market. Journal of Accounting and Public Policy 26 (5): 584-620
85 Haiyang Chen, Hu, Michael Y., Shieh, Joseph C. P.. 1991. The Wealth Effect of International Joint Ventures: The Case of U.S. Investment in China. Financial Management 20 (4): 31-41
86 Hans Byström. 2008. Credit risk management in Greater China. Journal of Futures Markets 28 (6): 582-597
87 Hong Zou, Jason Zezhong Xiao. 2006. The financing behaviour of listed Chinese firms. The British Accounting Review 38 (3): 239-258
88 Hwahsin Cheng, John L. Glascock. 2005. Dynamic Linkages Between the Greater China Economic Area Stock Markets—Mainland China, Hong Kong, and Taiwan. Review of Quantitative Finance and Accounting 24 (4): 343-357
89 In-Mu Haw, Daqing Qi, Donghui Wu, and Woody Wu. 2005. Market Consequences of Earnings Management in Response to Security Regulations in China. Contemporary Accounting Research 22 (1): 95-140
90 In-Mu Haw, Daqing Qi, Woody Wu. 2000. Timeliness of Annual Report Releases and Market Reaction to Earnings Announcements in an Emerging Capital Market: The Case of China. Journal of International Financial Management & Accounting 11 (2): 108-131
91 In-Mu Haw, Daqing Qi, Woody Wu. 2001. The nature of information in accruals and cash flows in an emerging capital market: The case of China. The International Journal of Accounting 36 (4): 391-406
93 Ji, Xu-Dong. 2000. “Evaluation of Research on Chinese Accounting Issues” Managerial Finance, 26(5): 41-62
94 Ji, Xu-Dong. 2003. “Concepts of Cost and Profit in Chinese Agricultural Treatises: with Special Reference to Shengshi Nongshu and Pu Nongshu in the Seventeenth Century” Accounting, Business & Financial History, 13(1): 69-81
95 Jacob G. Birnberg, Vicky B. Hoffman, Susana Yuen. 2008. The accountability demand for information in China and the US – A research note. Accounting, Organizations and Society 33 (1): 20-32
96 Jason Zezhong Xiao, He Yang, Chee W. Chow. 2004. The determinants and characteristics of voluntary Internet-based disclosures by listed Chinese companies. Journal of Accounting and Public Policy 23 (3): 191-225
97 Jason Zezhong Xiao, Pauline Weetman, Manli Sun. 2004. Political Influence and Coexistence of a Uniform Accounting System and Accounting Standards: Recent Developments in China. Abacus 40 (2): 193–218
98 Jianwei Liu, Chunjiao Liu. 2007. Value Relevance of Accounting Information in Different Stock Market Segments: The Case of Chinese A-, B-, and H-Shares. Journal of International Accounting, Research 6 (2): 55-81

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101 Joseph Hilmy. 1999. Communists Among Us in a Market Economy: Accountancy in the People's Republic of China. The International Journal of Accounting 34 (4): 491-515
103 Judy S. L. Tsui. 2001. The impact of culture on the relationship between budgetary participation, management accounting systems, and managerial performance: An analysis of Chinese and Western managers. The International Journal of Accounting 36 (2): 125-146
104 Junjie Wu, Agyenim Boateng, Colin Drury. 2007. An analysis of the adoption, perceived benefits, and expected future emphasis of western management accounting practices in Chinese SOEs and JVs. The International Journal of Accounting 42 (2): 171-185
105 Kachelmeier, Steven J. & Shehata, Mohamed. 1997. “Internal Auditing and Voluntary Cooperation in Firms: A Cross-Cultural Experiment” The Accounting Review, 72(3): 407-431
106 Kazenski, Paul M. & Wong, Yin Ling Elaine. 1994. “Unifying Accounting in the People’s Republic of China” The International Journal of Accounting, 29(4): 352-263
107 Kimbro, Barros Marinilka. 2005. “Managing Underpricing? The Case of Pre-IPO Discretionary Accruals in China” Journal of International Financial Management & Accounting, 16(3): 229-262
110 K. Hung Chan, and Lynne Chow. 1997. International Transfer Pricing for Business Operations in China: Inducements, Regulation and Practice. Journal of Business Finance & Accounting 24 (9/10): 1269–1289
111 K. Hung Chan, Phyllis Lai Lan Mo. 2000. Tax Holidays and Tax Noncompliance: An Empirical Study of Corporate Tax Audits in China's Developing Economy. The Accounting Review 75 (4): 469-484
112 Kenny Z. Lin, K. Hung Chan. 2000. Auditing Standards in China A Comparative Analysis with Relevant International Standards and Guidelines. The International Journal of Accounting 35 (4): 559-577
113 Kenny Z. Lin. 2006. The impact of tax holidays on earnings management: An empirical study of corporate reporting behavior in a developing-economy framework. The International Journal of Accounting 41 (2): 163-175
116 Kun Wang, Sewon O, M. Cathy Claiborne. 2008. Determinants and consequences of voluntary disclosure in an emerging market: Evidence from China. Journal of International Accounting, Auditing and Taxation 17 (1): 14-30
117 Lan, Zhiyong. 2003. “Central-Local Relations in the People’s Republic of China” Journal of Public Budgeting, Accounting & Financial Management, 15(3): 438-465
118 Lau, Heidi F. W. 2004. “Regulations on IPO Pricing, Earnings Management and Earnings Forecasts during the Reform of State Enterprises in China” Advances in International Accounting, 17: 175-198
120 Lefebvre, Chris & Lin, Liang-Qiu. 1990. “Internationalization of Accounting Standards in the People’s Republic of China” The International Journal of Accounting, 25(3): 170-183
121 Lin, Zhijun. 1988. “A Survey of Current Developments In Chinese Accounting” Advances in International Accounting, 2: 99-110
122 Lin, Zhijun. 1992. “Chinese Double-Entry Bookkeeping before the Nineteenth Century” Accounting Historians Journal, 19(2): 103-122
123 Lin, Zhijun. 1998. “Internationalization of Public Accounting: Chinese Experience” Managerial Auditing Journal, 13(2): 84-94
124 Lin, Zhijun. 2003. “Chinese Bookkeeping Systems: A Study of Accounting Adaptation and Change” Accounting, Business & Financial History, 13(1): 83-98
125 Lin, Zhijun. 2006. “The Impact of Tax Holidays on Earnings Management: An Empirical Study of Corporate Reporting Behavior in a Developing Economy” The International Journal of Accounting, 41(2): 163-175
126 Lin, Zhijun & Chen, Feng. 1999. “Applicability of the Conservatism Accounting Convention in China: Empirical Evidence” The International Journal of Accounting, 34(4): 517-537
127 Lin, Zhijun & Chen, Feng. 2000. “Toward Internationally Accepted Accounting Practices: Improvement of Chinese Accounting Regulations” Research in Third World Accounting (Research in Accounting in Emerging Economies), 4: 3-15
128 Lin, Zhijun & Chen, Feng. 2001. “Development of Accounting Regulatory Framework in China: An Empirical Evaluation” Advances in International Accounting, 14(1): 201-228
129 Lin, Zhijun & Chen, Feng. 2004. “An Empirical Study of Audit ‘Expectation Gap’ in The People’s Republic of China” International Journal of Auditing, (8): 93-115
130 Lin, Zhijun & Chen, Feng. 2005. “Value Relevance of International Accounting Standards Harmonization: Evidence from A-and B-Share Markets in China” Journal of International Accounting, Auditing & Taxation, 14(2): 79-103
131 Lin, Zhijun, Chen, Feng & Tang, Qingliang. 2001. “An Empirical Evaluation of the New System of Business Accounting in China” Journal of International Accounting, Auditing & Taxation, 10(1): 23-49
132 Lin, Zhijun & Deng, Shengliang. 1992. “Educating Accounting in China: Current Experiences and Future Prospects” The International Journal of Accounting, 27(2): 164-177
133 Liu, Lana Y.J. & Pan, Fei. 2007. “The Implementation of Activity-Based Costing in China: An Innovation Action Research Approach” The British Accounting Review, 39(3): 249-264
134 Lu, Wei & Aiken, Maxwell. 2004. “Origins and Evolution of Chinese Writing System and Preliminary Counting Relationships” Accounting History, 9(3): 25-51
135 Lin, Zhijun & Wang, Liyan. 2001. “Financial Disclosure and Accounting Harmonization: Cases of Three Listed Companies in China” Managerial Auditing Journal, 16(5): 263-273
136 Lin, Zhijun, Xiong, Xiaoyan & Liu, Min. 2005. “Knowledge Base and Skill Development in Accounting Education: Evidence from China” Journal of Accounting Education, 23(3): 149-169
137 Lin, Zhijun & Yu, Zengbiao. 2002. “Responsibility Cost Control System in China: A Case of Management Accounting Application” Management Accounting Research, 13(4): 447-467
138 Lynford E. Graham, Chunyan Li. 1997. Cultural and economic influences on current accounting standards in the People's Republic of China. The International Journal of Accounting 32 (3): 247-278
139 Macve, Richard & Liu, Yuzhi. 1995. “A Proposal to Form a Unified Chinese Public Accountancy Profession: An Academic Perspective” The International Journal of Accounting, 30(1): 48-61
140 Maschmeyer, A. Richard & Yang, Ji-Liang. 1990. “Responsibility Accounting during the Economic Transformation in the People's Republic of China” Research in Third World Accounting (Research in Accounting in Emerging Economies), 1: 141-156
144 Mark L. DeFond, T. J. Wong, Shuhua Li. 2000. The impact of improved auditor independence on audit market concentration in China. Journal of Accounting and Economics 28 (3): 269-305
145 Mary E. Barth, Wayne R. Landsman, Mark H. Lang. 2008. International Accounting Standards and Accounting Quality. Journal of Accounting Research 46 (3): 467–498
147 Michael Firth, Oliver M. Rui, Xi Wu. 2009. The timeliness and consequences of disseminating public information by regulators. Journal of Accounting and Public Policy 28 (2): 118-132
148 Michael Firth, Peter M.Y. Fung, Oliver M. Rui. 2007. Ownership, two-tier board structure, and the informativeness of earnings – Evidence from China. Journal of Accounting and Public Policy 26 (4): 463-496
149 Michael Firth. 1996. The diffusion of managerial accounting procedures in the People's Republic of China and the influence of foreign partnered joint ventures. Accounting, Organizations and Society 21 (7/8): 629-654
150 Michael J. Ferguson, Kevin C. K. Lam, Grace Meina Lee. 2002. Voluntary Disclosure by State-owned Enterprises Listed on the Stock Exchange of Hong Kong. Journal of International Financial Management & Accounting 13 (2): 125-152

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151 Neale G. O'Connor, Chee W. Chow, Anne Wu. 2004. The adoption of “Western” management accounting/controls in China's state-owned enterprises during economic transition. Accounting, Organizations and Society 29 (3/4): 349-375
152 O’Connor, Neale G., Chow, Chee W. & Wu, Anne. 2004. “The Adoption of ‘Western’ Management Accounting/Controls in China’s State-Owned Enterprises during Economic Transition” Accounting, Organizations and Society, 29(3/4): 349-375
153 O’Connor, Neale G., Deng, Johnny & Luo, Yadong. 2006. “Political Constraints, Organization Design and Performance Measurement in China’s State-Owned Enterprises” Accounting, Organizations and Society, 31(2): 157-177
156 Philip Brown, Jason Mitchell. 2008. Culture and stock price clustering: Evidence from The Peoples' Republic of China. Pacific-Basin Finance Journal 16 (1/2): 95-120
157 Philip Fu. 1971. Governmental Accounting in China During the Chou Dynasty (1122 B.C.-256 B.C.). Journal of Accounting Research 9 (1): 40-51
158 Rich, Anne J., Goligoski, Richard M. & Tang, Liang Gu. 1997. “China’s Accounting Reform Project: Developing Detailed Accounting Standards” Research in Accounting Regulation, 11(Supplemental): 313-330
159 Roberts, Clare B., Adams, Carol A., Woo, Raymond W.K. & Wu, Xiaomei. 1995. “Chinese Accounting Reform: The Internationalization of Financial Reporting” Advances in International Accounting, 8: 201-222
160 Ray Ball, Ashok Robin, Joanna Shuang Wu. 2000. Accounting standards, the institutional environment and issuer incentives: Effect on timely loss recognition in China. Asia-Pacific Journal of Accounting & Economics 7 (2): 71-96
161 Robert W. Scapens, Meng Yan. 1993. Management accounting research in China. Management Accounting Research 4 (4): 321-341
162 Roberts, Clare B. 1995. Chinese accounting reform: The internationalization of financial reporting. Advances in International Accounting 8: 201-221
163 Ronald A. Davidson, Alexander M. G. Gelardi, and Fangyue Li. 1996.Analysis of the Conceptual Framework of China’s New Accounting System. Accounting Horizons 10 (1): 58-74
164 Rong-Ruey Duh, Jason Zezhong Xiao, Chee W. Chow. 2009. Chinese Firms' Use of Management Accounting and Controls: Facilitators, Impediments, and Performance Effects. Journal of International Accounting Research 8 (1): 1-30
166 Scapens, Robert W. & Hou, Ben-Ling. 1995. “The Evolution of Responsibility Accounting Systems in China” Research in Third World Accounting (Research in Accounting in Emerging Economies), 3: 193-211
167 Scapens, Robert W. & Yan, Meng. 1993. “Management Accounting Research in China” Management Accounting Research, 4(4): 321-341
168 Schultz, Joseph J. & Tang, Yunwei. 2004. “Experimental Judgments about Related-Party Disclosures in China” Advances in International Accounting, 17: 31-54
169 Scorgie, Michael E. J157 & Ji, Xu-Dong. 1996. “Production Planning in Seventeenth Century China” Accounting History, 1(2): 37-54
170 Skousen, Clifford R., Brackner, James W. & Hu, Ren-Kuan. 1993. “Financial Accounting in State-Owned Enterprises in China” Research in Third World Accounting (Research in Accounting in Emerging Economies), 2: 313-332
171 Samuel Tung, Stella Cho. 2000. The impact of tax incentives on foreign direct investment in China. Journal of International Accounting, Auditing and Taxation 9 (2): 105-135
172 Schulz, Axel K-D., Salter, Stephen B., Lopez, Juan Claudio, Lewis, Philip A. 2009. Revaluating Face: A Note on Differences in Private Information Sharing Between Two Communitarian Societies. Journal of International Accounting Research 8 (1): 57-65
173 Shimin Chen, Xijia Su and Zhenglin Wang. 2005. An Analysis of Auditing Environment and Modified Audit Opinions in China: Underlying Reasons and Lesson. International Journal of Auditing 9 (3): 165-185
174 Shimin Chen, Yuetang Wang. 2004. Evidence from China on the value relevance of operating income vs. below-the-line items. The International Journal of Accounting 39 (4): 339-364
176 Shujun Ding, Cameron Graham. 2007. Accounting and the reduction of state-owned stock in China. Critical Perspectives on Accounting 18 (5): 559-580
177 Songlan Peng, Rasoul H. Tondkar, Joyce van der Laan Smith, David W. Harless. 2008. Does Convergence of Accounting Standards Lead to the Convergence of Accounting Practices?: A Study from China. The International Journal of Accounting 43 (4): 448-468
179 Tang, Qingliang. 1994. “Economic Consequences of the International Harmonization of Accounting Standards: Theory and its Chinese Application” The International Journal of Accounting, 29(2): 146-160
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a335a0

2015-1-15 12:11:34

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raiderqi

2015-1-15 12:15:59

这么多。。

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