Management And Accounting Web

Chinese Accounting and Management Bibliography

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

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Abdallah, A. A. and W. Li. 2008. Why did ABC fail at the Bank of China? Management Accounting Quarterly (Spring): 7-14.

Abdallah, W. M. 1992. Management accounting problems in China: A CMA looks at the experience of Babcock & Wilcox Beijing Company joint venture. Management Accounting (April): 58-61.

Abdel-khalik, R. A., K. A. Wong, and A. Wu. 1999. The information environment of China’s A and B shares: Can we make sense of numbers? The International Journal of Accounting 34(4): 467-489.

Abrami, R. M., W. C. Kirby and F. W. McFarlan. 2014. Why China can't innovate. Harvard Business Review (March): 107-111.

Adler, N. J. 2002. Boston to Beijing: Managing with a World View. South-Western Educational Publishing.

Aharony, J., C. J. Lee and T. J. Wong. 2000. Financial packaging of IPO firms in China. Journal of Accounting Research (Spring): 103-126. (JSTOR link).

Ahikari, A. and S. Z. Wang. 1995. Accounting for China. Management Accounting (April): 27-32.

Aiken, M. and W. Lu. 1993. Chinese government accounting: Historical perspective and current practice. The British Accounting Review 25(2): 109-129.

Aiken, M. and W. Lu. 1993. Historical instances of innovative accounting practices in the Chinese dynasties and beyond. The Accounting Historians Journal 20(2): 163-186. (JSTOR link).

Aiken, M. and W. Lu. 1998. The evolution of bookkeeping in China: Integrating historical trends with western influences. Abacus 34(1): 140-162.

Aiken, M. and W. Lu. 1998. The evolution of bookkeeping in China: Integrating historical trends with western influences. Abacus 34(2): 220-242.

An, Y., H. Davey, I. R. C. Eggleton and Z. Wang. 2015. Intellectual capital disclosure and the information gap: Evidence from China. Advances in Accounting: Incorporating Advances in International Accounting 31(2): 179-187.

Auyeung, P. K. 2002. A comparative study of accounting adaptation: China and Japan during the nineteenth century. The Accounting Historians Journal 29(2): 1-30. (JSTOR link).

Auyeung, P. K. and P. Ivory. 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.

Bandyopadhyay, S. P., C. Chen and Y. Yu. 2014. Mandatory audit partner rotation, audit market concentration, and audit quality: Evidence from China. Advances in Accounting: Incorporating Advances in International Accounting 30(1): 18-31.

Banker, R. D., D. Bu and M. N. Mehta. 2016. Pay gap and performance in China. Abacus 52(3): 501-531.

Bao, B. and L. Chow. 1999. The usefulness of earnings and book value for equity valuation in emerging capital markets: Evidence from listed companies in the People’s Republic of China. Journal of International Financial Management & Accounting 10(2): 85-104.

Beiman, I. 2006. Using the balanced scorecard methodology to execute China strategy. Cost Management (July/August): 9-19.

Beiman, I. 2007. China strategy execution: Managing intangibles. Cost Management (July/August): 29-39.

Bell, D. E. and M. L. Shelman. 2011. KFC's radical approach to China. Harvard Business Review (November): 137-142.

Bergstrom, C. and E. Tang. 2001. Price differentials between different classes of stocks: An empirical study on Chinese stock markets. Journal of Multinational Financial Management 11(4-5): 407-426.

Birnberg, J. G., V. B. Hoffman and S. Yuen. 2008. The accounting demand for information in China and the US - A research note. Accounting, Organizations and Society 33(1): 20-32.

Bjorkman, I. 1995. The board of directors in Sino-western joint ventures. Corporate Governance: An International Review 3(3): 156-166.

Blake, J., S. Gao and P. Wraith. 2000. Joint ventures in China - Accounting implications. Managerial Finance 26(5): 1-11.

Bloom, R. and J. Solotko. 2003. The foundation of Confucianism in Chinese and Japanese accounting. Accounting, Business & Financial History 13(1): 27-40.

Boisot, M. and J. Child. 1988. The iron law of fiefs: Bureaucratic failure and the problem of governance in the Chinese economic reforms. Administrative Science Quarterly 33(4): 507-527. (JSTOR link).

Boisot, M. and J. Child. 1996. From fiefs to clans and network capitalism: Explaining China's emerging economic order. Administrative Science Quarterly 41(4): 600-628. (JSTOR link).

Bremmer, I. and F. Zakaria. 2006. Hedging political risk in China. Harvard Business Review (November): 22-25.

Brink, A. G., D. J. Emerson and L. Yang. 2016. Job autonomy and counterproductive behaviors in Chinese accountants: The role of job-related attitudes. Journal of International Accounting Research 15(1): 115-131.

Briscoe, F. and S. Safford. 2008. The Nixon-in-China effect: Activism, imitation, and the institutionalization of contentious practices. Administrative Science Quarterly 53(3): 460-491. (JSTOR link).

Bromwich, M. and G. Wangi. 1991. Management accounting in China: A current evaluation. The International Journal of Accounting 26(1): 51-66.

Chai, M. and C. Winberg. 2007. China A to Z: Everything You Need to Know to Understand Chinese Customs and Culture. Plume.

Chalos, P. and N. G. O’Connor. 1998. Management controls in Sino-American joint ventures: A comparative case study. Managerial Finance 24(5): 53-66.

Chalos, P. and N. G. O'Connor. 2004. Determinants of the use of various control mechanisms in US-Chinese joint ventures. Accounting, Organizations and Society 29(7): 591-707.

Chalos, P. and N. O'Connor. 2005. The perceived effect of accounting controls on U.S.-Chinese joint venture transaction costs and performance. Journal of International Accounting Research 4(2): 53-73.

Chalos, P., N. O'Connor and X. Zijian. 1999. A comparative study of budgetary controls in Chinese State and foreign owned enterprises. Advances in Management Accounting (7): 169-185.

Chambers, A. D. 2005. Audit committees: Practice, rules and enforcement in the UK and China. Corporate Governance: An International Review 13(1): 92-100.

Chan, A. M. Y. and M. M. Lee. 1997. Applicability of management control theories in China: A case study. Advances in International Accounting 10: 165-183.

Chan, A. S. 2014. The Big Four and the development of the accounting profession in China. The CPA Journal (July): 10.

Chan, J. L. 1996. Budget accounting in China: Continuity and change. Research in Governmental and Nonprofit Accounting 9: 147-174.

Chan, K. H. and D. Wu. 2011. Aggregate quasi rents and auditor independence: Evidence from audit firm mergers in China. Contemporary Accounting Research 28(1): 175-213.

Chan, K. H. and L. Chow. 1997. An empirical study of tax audits in China on international transfer pricing. Journal of Accounting and Economics (May): 83-112.

Chan, K. H. and P. L. L. Mo. 2000. Tax holidays and tax noncompliance: An empirical study of corporate tax audits in China's developing economy. The Accounting Review (October): 469-484. (JSTOR link).

Chan, K. H. and L. Chow. 1997. International transfer pricing for business operations in China: Inducements, regulation and practice. Journal of Business Finance & Accounting 24(9-10): 1269-1289.

Chan, K. H. and L. Chow. 2001. Corporate environments and international transfer pricing: An empirical study of China in a developing economy framework. Accounting and Business Research 31(2): 103-118.

Chan, K. H. , A. Y. Lew and M. Y. J. W. Tong. 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.

Chan, K. H., K. Z. Lin and B. Wong. 2010. The impact of government ownership and institutions on the reporting behavior of local auditors in China. Journal of International Accounting Research 9(2): 1-20.

Chan, K. H., K. Z. Lin and F. Zhang. 2007. On the association between changes in corporate ownership and changes in auditor quality in a transitional economy. Journal of International Accounting Research 6(1): 19-36.

Chan, K. H., K. Z. Lin and P. L. L. Mo. 2003. An empirical study on the impact of culture on audit-detected accounting errors. Auditing: a Journal of Practice and Theory 22(2): 281-295.

Chan, K. H., K. Z. Lin and P. L. L. Mo. 2006. A political-economic analysis of auditor reporting and auditor switches. Review of Accounting Studies 11(1): 21-48.

Chan, K. H. and A. W. Y. Lo. 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.

Chau, G. and T. Chan. 2001. Challenges faced by accountancy education during and beyond the years of transition - Some Hong Kong evidence. Journal of Accounting Education19(3): 145-162.

Chen, C. C. 1995. New trends in rewards allocation preferences: A Sino-U.S. comparison. The Academy of Management Journal 38(2): 408-428. (JSTOR link).

Chen, C. C., J. Choi and S. Chi. 2002. Making justice sense of local-expatriate compensation disparity: Mitigation by local referents, ideological explanations, and interpersonal sensitivity in China-foreign joint ventures. The Academy of Management Journal 45(4): 807-817. (JSTOR link).

Chen, C. J. 2005. The path of Chinese privatisation: A case study of Village Enterprises in Southern Jiangsu. Corporate Governance: An International Review 13(1): 72-80.

Chen, C. J. P., F. A. Gul and X. Su. 1999. A comparison of reported earnings under Chinese GAAP vs. IAS: Evidence from the Shanghai Stock Exchange. Accounting Horizons (June): 91-111.

Chen, C. J. P., S. Chen and X. Su. 2001. Is accounting information value relevant in the emerging Chinese stock market? Journal of International Accounting, Auditing & Taxation 10(1): 1-22.

Chen, C. J. P., S. Chen and X. Su. 2001. Profitability regulation, earnings management, and modified audit opinions: Evidence from China. Auditing: A Journal of Practice and Theory 20(2): 9-30.

Chen, C. J. P., S. Chen, X. Su and Y. Wang. 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.

Chen, C. J. P., A. Shome and X. Su. 2001. How is audit quality perceived by big 5 and local auditors in China: A preliminary investigation. International Journal of Auditing 5(2): 157-175.

Chen, C. J. P., X. Su and X. Wu. 2007. Market competitiveness and big 5 pricing: Evidence from China’s binary market. The International Journal of Accounting 42(1): 1-24.

Chen, C. J. P., X. Su and R. Zhao. 2000. An emerging market’s reaction to initial modified audit opinions: Evidence from the Shanghai Stock Exchange. Contemporary Accounting Research 17(3): 429-455.

Chen, C. J. P., X. Su and X. Wu. 2010. Auditor changes following a big 4 merger with a local Chinese firm: A case study. Auditing: A Journal of Practice & Theory 29(1): 41-72.

Chen, D., X. Liu and C. Wang. 2016. Social trust and bank loan financing: Evidence from China. Abacus 52(3): 374-403.

Chen, G. and M. Firth. 1999. The accuracy of profit forecasts and their roles and associations with IPO firm valuations. Journal of International Financial Management & Accounting 10(3): 202-226.

Chen, G., L. T. W. Cheng and D. N. Gao. 2005. Information content and timing of earnings announcements. Journal of Business Finance & Accounting 32(1/2): 65-95.

Chen, G., M. Firth and D. N. Gao. 2002. The information content of concurrently announced earnings, cash dividends, and stock dividends: An investigation of the Chinese stock market. Journal of International Financial Management & Accounting 13(2): 101-124.

Chen, G., M. Firth, D. N. Gao and M. O. Rui. 2005. Is China’s securities regulatory agency a toothless tiger? Evidence from enforcement actions. Journal of Accounting and Public Policy 24: 451-488.

Chen, G., M. Firth and J. Kim. 2000. The post-issue market performance of initial public offerings in China’s new stock markets. Review of Quantitative Finance & Accounting 14(4): 319-339.

Chen, G., M. Firth and J. Kim. 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.

Chen, G., M. Firth and J. Kim. 2004. IPO Underpricing in China’s new stock markets. Journal of Multinational Financial Management 14: 283-302.

Chen, G., M. O. Rui and S. S. Wang. 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.

Chen, H., J. Z. Chen, G. J. Lobo and Y. Wang. 2011. Effects of audit quality on earnings management and cost of equity capital: Evidence from China. Contemporary Accounting Research 28(3): 892-925.

Chen, H, M. Y. Hu and J. C. P. Shieh. 1991. The wealth effect of international joint ventures: The case of U.S. investment in China. Financial Management 20(4): 31-41.

Chen, J., K. L. Kan and H. Anderson. 2007. Size, book/market ratio and risk factor returns: Evidence from China A-share market. Managerial Finance 33(8): 574-594.

Chen, J. J. and P. Cheng. 2007. Corporate governance and the harmonisation of Chinese accounting practices with IFRS practices. Corporate Governance: An International Review 15(2): 284-293.

Chen, J., R. Ding, W. Hou and S. Johan. 2016. Do financial analysts perform a monitoring role in China? Evidence from modified audit opinions. Abacus 52(3): 473-500.

Chen, K. C. W. and J. Wang. 2007. Accounting-based regulation in emerging markets: The case of China’s seasoned-equity offering. The International Journal of Accounting 42(3): 221-236.

Chen, K. C. W. and H. Yuan. 2004. Earnings management and capital resource allocation: Evidence from China's accounting-based regulation of rights issues. The Accounting Review (July): 645-665. (JSTOR link).

Chen, L., S. Li and W. Lin. 2007. Corporate governance and corporate performance: Some evidence from newly listed firms on Chinese stock markets. International Journal of Accounting, Auditing & Performance Evaluation 4(2): 183-197.

Chen, M. 2001. Inside Chinese Business: A Guide for Managers Worldwide. Harvard Business School Press.

Chen, S. 1998. The rise and fall of debit-credit bookkeeping in china: History and analysis. The Accounting Historians Journal 25(1): 73-92. (JSTOR link).

Chen, S. and Y. Wang. 2004. Evidence from China on the relevance of operating income vs. below-the-line items. The International Journal of Accounting 39: 339-364.

Chen, S., T. Chung and L. Chung. 2001. Investment opportunities, free cash flow and stock valuation effects of corporate investments. Review of Quantitative Finance & Accounting 16(4): 299-310.

Chen, S., X. Su and Z. Wang. 2005. An analysis of auditing environment and modified audit opinions in China: Underlying reasons and lessons. International Journal of Auditing (9): 165-185.

Chen, S., Z. Sun and Y. Wang. 2002. Evidence from China on whether harmonized accounting standards harmonize accounting practices. Accounting Horizons (September): 183-197.

Chen, Y., G. Hu, L. Lin and M. Xiao. 2015. GAAP difference or accounting fraud? Evidence from Chinese reverse mergers delisted from U.S. markets. Journal of Forensic & Investigative Accounting 7(1): 122-145.

Chen, Y., P. Jubb and A. Tran. 1997. Problems of accounting reform in the People’s Republic of China. The International Journal of Accounting 32(2): 139-153.

Chen, Z. X. and S. Aryee. 2007. Delegation and employee work outcomes: An examination of the cultural context of mediating processes in China. The Academy of Management Journal 50(1): 226-238. (JSTOR link).

Cheng, C. S. A., J. Wang and S. X. Wei. 2015. State ownership and earnings management around initial public offerings: Evidence from China. Journal of International Accounting Research 14(2): 89-116.

Cheng, J., C. Lu and N. Kuo. 2016. R&D capitalization and audit fees: Evidence from China. Advances in Accounting: Incorporating Advances in International Accounting (35): 39-48.

Chinese Culture Connection. 1987. Chinese values and the search for culture-free dimensions of culture. Journal of Cross-Cultural Psychology (18): 143-164.

Chong, G. H. 2000. Auditing framework in the People’s Republic of China and the international auditing guidelines: Some comparisons. Managerial Finance 26(5): 12-20.

Chong, H. G. 2009. Measuring performance of Chinese joint ventures. Advances in Accounting: Incorporating Advances in International Accounting 25(1): 81-88.

Chou, C., C. J. Chang and J. Peng. 2016. Integrating XBRL data with textual information in Chinese: A sematic web approach. International Journal of Accounting Information Systems (21): 32-46.

Chow, C. W. 2010. Looking back, peeking ahead. Journal of Management Accounting Research (22): 67-72.

Chow, C. W., F. J. Deng and J. L. Ho. 2000. The openness of knowledge sharing within organizations: A comparative study of the United States and The People's Republic of China. Journal of Management Accounting Research (12): 65-95. (Summary).

Chow, C. W., G. L. Harrison, J. L. McKinnon and A. Wu. 1999. Cultural influences on informal information sharing in Chinese and Anglo-American organizations: An exploratory study. Accounting, Organizations and Society 24(7): 561-582.

Chow, C. W., J. F. Deng and S. Yuen. 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.

Chow, C. W., J. L. Ho and P. L. L. Mo. 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.

Chow, M. L., K. G. Chau and J. S. Gray. 1995. Accounting reforms in China: Cultural constraints on implementation and development. Accounting and Business Research 26(1): 29-49.

Chu, D. W. K. and K. J. Rask. 2002. The transformation of China’s health care system and accounting methods: Current reforms and developments. Advances in International Accounting 15(1): 13-43.

Chua, R. Y. J. 2012. Building effective business relationships in China. MIT Sloan Management Review (Summer): 27-33.

Chui, A. P. L., H. F. W. Lau and Y. K. Ip. 2001. The post issue performance of initial public offering firms in the People’s Republic of China. Advances in International Accounting 14: 75-100.

Chui, A. P. L. and D. S. N. Wong. 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.

Conover, J. 2016. Discussion of Government intervention in IPO - Evidence on the exemption from IPO regulatory requirements in China. Journal of International Accounting Research 15(2): 97-99.

Cooper, B. J., L. Chow and Y. Tang. 1993. The separation of ownership and management in China: A review of the business contract and share capital systems. Corporate Governance: An International Review 1(3): 128-137.

Dahya, J., Y. Karbhari, Z J. Xiao and M. Yang. 2003. The usefulness of the supervisory board report in China. Corporate Governance: An International Review 11(4): 308-321.

Dai, X., A. H. Lau and J. Yang. 2000. Hooking-up: A unique feature of China public accounting firms. Managerial Finance 26(5): 21-30.

Dauterive, J. and W. Fok. 2000. Venture capital for China: Opportunities and challenges. Managerial Finance 30(2): 3-15.

Davidson, R. A. and S. Chang. 2001. The importance of auditing topics to Chinese auditors. International Journal of Auditing (5): 127-139.

Davidson, R. A., A. M. G. Gelardi and F. Li. 1996. Analysis of the conceptual framework of China's new accounting system. Accounting Horizons (March): 58-74.

DeBoskey, D. G. 2009. Enhancing teaching effectiveness of financial accounting to Chinese executives - A generalized approach with case study and assessments. Issues In Accounting Education (November): 511-529.

DeFond, M. L., T. J. Wong and S. Li. 1999. The impact of improved auditor independence on audit market concentration in China. Journal of Accounting and Economics 28(3)(December): 269-305.

Deng, J. F., K. M. Haddad and P. D. Harrison. 2003. The roles of self-interest and ethical reasoning in project continuance decisions: A comparative study of US and the People’s Republic of China. Managerial Finance 29(12): 45-56.

Ding, S. and C. Graham. 2007. Accounting and the reduction of state-owned stock in China. Critical Perspectives on Accounting 18(5): 559-580.

Ding, Y. 2000. Harmonization trends in Chinese accounting and remaining problems. Managerial Finance 26(5): 31-40.

Ding, Y. 2002. International differences in disclosure adequacy: Empirical evidence from annual reports of French and Chinese listed firms. Advances in International Accounting 15: 155-179.

Ding, Y., G. M. Entwistle and H. Stolowy. 2007. Identifying and coping with balance sheet differences: A comparative analysis of U.S., Chinese, and French oil and gas firms using the "statement of financial structure". Issues In Accounting Education (November): 591-606.

Ding, Y, H. Zhang and J. Zhang. 2007. Private vs. state ownership and earnings management: Evidence from Chinese listed companies. Corporate Governance: An International Review 15(2): 223-238.

Drew, M. E., T. Naughton and M. Veeraragavan. 2005. Pricing of equities in China: Evidence from the Shanghai Stock Exchange. Managerial Finance 31(12): 46-57.

Du, N. and K. Stevens. 2013. Big Four audit independence and oversight in China. The CPA Journal (July): 6-9.

Duh, R., J. Z. Xiao and C. W. Chow. 2008. An overview and assessment of contemporary management accounting research in China. Journal of Management Accounting Research 20 (Special Issue): 129-164.

Duh, R., J. Z. Xiao and C. W. Chow. 2009. Chinese firms' use of management accounting controls: Facilitators, impediments, and performance effects. Journal of International Accounting Research 8(1): 1-30.

Dunn, P. 2006. The role of culture and accounting education in resolving ethical business dilemmas by Chinese and Canadians. Accounting and the Public Interest (6): 116-134.

Earley, P. C. 1989. Social loafing and collectivism: A comparison of the United States and the People's Republic of China. Administrative Science Quarterly 34(4): 565-581. (JSTOR link).

Earley, P. C. 1993. East meets west meets mideast: Further explorations of collectivistic and individualistic work groups. The Academy of Management Journal 36(2): 319-348. (JSTOR link).

Efferin, S. and T. Hopper. 2007. Management control, culture and ethnicity in a Chinese Indonesian company. Accounting, Organizations and Society 32(3): 223-262.

Eng, L. L., L. Sun and T. Vichitsarawong. 2013. The valuation properties of earnings and book values reported under IAS, domestic GAAP and U.S. GAAP: Evidence from China, Hong Kong, Japan, Korea and Singapore. Advances in Accounting: Incorporating Advances in International Accounting 29(2): 278-285.

Epps, R. W. and S. Chen. 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.

Ezzamel, M. and J. Z. Xiao. 2015. The development of accounting regulations for foreign invested firms in China: The role of Chinese characteristics. Accounting, Organizations and Society (44): 60-84.

Ezzamel, M., Z. J. Xiao and A. Pan. 2007. Political ideology and accounting regulation in China. Accounting, Organizations and Society 32(7/8): 669-700.

Fang, Z. and Y. Tang. 1991. Recent accounting developments in China: An increasing internationalization. The International Journal of Accounting 26(2): 85-103.

Farh, J., R. D. Hackett and J. Liang. 2007. Individual-level cultural values as moderators of perceived organizational support-employee outcome relationships in China: Comparing the effects of power distance and traditionality. The Academy of Management Journal 50(3): 715-729. (JSTOR link).

Firth, M. 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.

Firth, M., P. L. L. Mo and R. M. K. Wong. 2012. Auditors’ organizational form, legal liability, and reporting conservatism: Evidence from China. Contemporary Accounting Research 29(1): 57-93.

Firth, M., P. M. Y. Fung and O. M. Rui. 2007. Ownership, two-tier board structure, and the informativeness of earnings - Evidence from China. Journal of Accounting and Public Policy. 26: 463-496.

Firth, M. A., P. L. L. Mo and R. M. K. Wong. 2014. Auditors' reporting conservatism after regulatory sanctions: Evidence from China. Journal of International Accounting Research 13(2): 1-24.

Fisman, R. and Y. Wang. 2013. The unsafe side of Chinese crony capitalism. Harvard Business Review (January/February): 24. (When bosses are politically connected, more workers die).

Fu, P. 1971. Governmental accounting in China during the Chou Dynasty (1122 B.C.-256 B.C.). Journal of Accounting Research (Spring): 40-51. (JSTOR link).

Fuglister, J. 1997. A comparative ratio analysis between Chinese and U.S. Firms. Advances in International Accounting 10(1): 185-206.

Gadiesh, O., P. Leung and T. Vestring. 2007. The battle for China's good-enough market. Harvard Business Review (September): 80-89.

Gao, S. S. and M. Handley-Schachler. 2003. The influences of Confucianism, Feng Shui and Buddhism in Chinese accounting history. Accounting, Business & Financial History 13(1): 41-68.

Ge, J. and Z. Lin. 1993. Economic reforms and accounting internationalization in the People’s Republic of China. Journal of International Accounting, Auditing & Taxation 2(2): 129-143.

Ghemawat, P. and T. Hout. 2008. Tomorrow's global giants? Harvard Business Review (November): 80-88.

Ghosh, A., E. Peltier and C. Xing. 2017. Audit quality of Chinese ADR engagements. Accounting Horizons (June): 25-43.

Gordon, E. A. 2015. Discussion of State ownership and earnings management around initial public offerings: Evidence from China. Journal of International Accounting Research 14(2): 117-122.

Graham, J. L. and N. M. Lam. 2003. The Chinese negotiation. Harvard Business Review (October): 82-91. (How to deal with China. Understand the cultural context of Chinese business style). (Summary).

Graham, L. 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.

Graham, L. E. and C. 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.

Grove, H. and M. Clouse. 2014. Using fraud models and ratios to improve cross-border forensic analysis: Examples with Chinese IPO and RTO companies. Journal of Forensic & Investigative Accounting 6(3): 189-235.

Gu, Z. 2013. Discussion of "Do political connections add value to audit firms? Evidence from IPO audits in China". Contemporary Accounting Research 30(3): 922-924.

Gul, F. A., H. Sami and Ha. Zhou. 2009. Auditor disaffiliation program in China and auditor independence. Auditing: A Journal of Practice & Theory 28(1): 29-51.

Gul, F. A., S. Y. J. Sun and J. S. L. Tsui. 2003. Audit quality, earnings, and the Shanghai Stock Market reaction. Journal of Accounting, Auditing & Finance 18(3): 411-427.

Habib, A., H. Jiang and D. Zhou. 2015. Related-party transactions and audit fees: Evidence from China. Journal of International Accounting Research 14(1): 59-83.

Hao, Z. P. 1999. Regulation and organization of accountants in China. Accounting, Auditing and Accountability Journal 12(3): 286-302.

Harney, A. 2009. The China Price: The True Cost of Chinese Competitive Advantage. Penguin.

Haverty, J. 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.

Haverty, J. L. 2007. China Eastern Airlines: People's Republic of China accounting standards, international financial reporting standards, or U.S. generally accepted accounting principles? Issues In Accounting Education (November): 685-708.

Haw, I., D. Qi, D. Wu and W. Wu. 2005. Market consequences of earnings management in response to security regulations in China. Contemporary Accounting Research 22(1): 95-140.

Haw, I., D. Qi and W. 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.

Haw, I., D. Qi and W. 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: 391-406.

Haw, I., K. Park, D. Qi, and W. Wu. 2003. Audit qualification and timing of earnings announcements: Evidence from China. Auditing: a Journal of Practice and Theory 22(2): 121-146.

Haw, I., K. Park, D. Qi, and W. Wu. 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.

He, X. T. J. Wong and D. Young. 2012. Challenges for implementation of fair value accounting in emerging markets: Evidence from China. Contemporary Accounting Research 29(2): 538-562.

Heng, L. C. C. and C. Noronha. 2011. The impact of the new Accounting Standards for Business Enterprises (ASBE) on financial results of mainland Chinese listed companies. Advances in Accounting: Incorporating Advances in International Accounting 27(1): 156-165.

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