Chinese Accounting and Management Bibliography

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

Chinese Management Main Page | International Main Page | Japanese Management Main Page

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.

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.

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, R., W. Li, D. Wang, Y. Wang and L. Yu. 2023. Do key matters affect operating activities? Evidence from inventory management. Abacus 59(1): 300-339. (China's recent audit report reform).

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.

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.

Bai, C., W. Gao and J. Sarkis. 2021. Operational risks and firm market performance: Evidence from China. Decision Sciences 52(4): 920-951.

Baker, R. R., G. C. Biddle, M. R. Lowry and N. G. O'Connor. 2018. Shades of gray: Internal control reporting by Chinese U.S.-listed firms. Accounting Horizons (December): 1-30.

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.

Black, J. S. and A. J. Morrison. 2019. Can China avoid a growth crisis? Harvard Business Review (September/October): 94-103.

Black, J. S. and A. J. Morrison. 2021. The strategic challenges of decoupling: Navigating your company's future in China. Harvard Business Review (May/June): 49-54.

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.

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.

Bova, F. 2018. Discussion of "Avoiding China's capital market: Evidence from Hong Kong-listed red-chips and p-chips." Journal of International Accounting Research 17(2): 37-39.

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.

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

Cao, C., W. Hou, X. Liu and H. Pan. 2023. Do excess funds make financially constrained firms better off? Evidence from IPOs in China. Abacus 59(3): 818-846.

Cao, J., R. Faff, J. He and Y. Li. 2022. Who's greenwashing via the media and what are the consequences? Evidence from China. Abacus 58(4): 759-786.

Cao, S. S., T. Ma and C. Wan. 2019. Do local investors always know better? Evidence from China's market segmentation. Accounting Horizons (March): 17-37.

Carney, R. W. 2019. Authoritarian Capitalism: Sovereign Wealth Funds and State-Owned Enterprises in East Asia and Beyond. Cambridge University Press.

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. C., X. Jiang, D. Wu, N. Xu and H. Zeng. 2020. When is the client king? Evidence from affiliated-analyst recommendations in China's split-share reform. Contemporary Accounting Research 37(2): 1044-1072.

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.

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.

Chang, H., X. Chen, C. S. A. Cheng and N. Zhou. 2021. Certification of audit committee effectiveness: Evidence from one-time regulatory event in China. Journal of International Accounting Research 20(2): 1-23.

Chang, H., X. Dai, Y. He and M. Wang. 2020. How internal control protects shareholders' welfare: Evidence from tax avoidance in China. Journal of International Accounting Research 19(2): 19-39.

Chang, H., Y. Guo and P. L. L. Mo. 2019. Market competition, audit fee stickiness, and audit quality: Evidence from China. Auditing: A Journal of Practice & Theory 38(2): 79-99.

Chang, Y., C. Chiang, L. Liu and X. Xie. 2019. Audit partner independence and business affiliation: Evidence from Taiwan. Advances in Accounting: Incorporating Advances in International Accounting (46): 100428.

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.

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.

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., J. Kim, O. Li and S. Liang. 2018. China's closed pyramidal managerial labor market and the stock price crash risk. The Accounting Review (May): 105-131.

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. 2010. Association between borrower and lender state ownership and accounting conservatism. Journal of Accounting Research (December): 973-1014.

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, H., S. Tang, D. Wu and D. Yang. 2021. The political dynamics of corporate tax avoidance: The Chinese experience. The Accounting Review (September): 157-180.

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., Q. Cheng, Y. C. Lin and Y. Lin and X. Xiao. 2016. Financial reporting quality of Chinese reverse merger firms: The reverse merger effect or the weak country effect? The Accounting Review (September): 1363-1390.

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.

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.

Chen, S. 2021. Volunteerism blossoms in China. Strategic Finance (February): 63.

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., J. Guo and X. Tong. 2017. XBRL implementation and post-earnings-announcement drift: The impact of state ownership in China. Journal of Information Systems (Spring): 1-19.

Chen, S., L. Harris, J. Lai and W. Li. 2016. ERP systems and earnings quality: The impact of dominant shareholdings in China. Journal of Emerging Technologies in Accounting 13(2): 49-69.

Chen, S., S. Y. J. Sun and D. Wu. 2010. Client importance, institutional improvements, and audit quality in China: An office and individual auditor level analysis. The Accounting Review (January): 127-158.

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, X., J. Huang, X. Li and T. Zhang. 2018. Corporate governance and resource allocation efficiency: Evidence from IPO regulation in China. Journal of International Accounting Research 17(3): 43-67.

Chen, X., Q. Cheng, Y. Hao and Q. Liu. 2020. GDP growth incentives and earnings management: Evidence from China. Review of Accounting Studies 25(3): 1002-1039.

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., M. Hung and Y. Wang. 2018. The effect of mandatory CSR disclosure on firm profitability and social externalities: Evidence from China. Journal of Accounting and Economics (February): 169-190.

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., B. Ke and Z. Yang. 2013. Minority shareholders' control rights and the quality of corporate decisions in weak investor protection countries: A natural experiment from China. The Accounting Review (July): 1211-1238.

Chen, Z., Y. Guan and B. Ke. 2013. Are stock option grants to directors of state-controlled Chinese firms listed in Hong Kong genuine compensation? The Accounting Review (September): 1547-1574.

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.

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.

Church, B. K., N. Dai, X. K. Tianjing and X. Liu. 2020. The role of auditor narcissism in auditor-client negotiations: Evidence from China. Contemporary Accounting Research 37(3): 1756-1787.

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.

Cui, X., P. Li., M. A. Sayed and S. S. Zhou. 2019. China's healthcare costing in times of crisis: Conflicts, interactions, and hidden agendas. Abacus 55(3): 610-633.

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, N. T., F. Du, S. M. Young and G. Tang. 2018. Seeking legitimacy through CSR reporting: Evidence from China. Journal of Management Accounting Research 30(1): 1-29.

Dai, N. T., Z S. Tan, G. Tang and J. Z. Xiao. 2017. IPOs, institutional complexity, and management accounting in hybrid organisations: A field study in a state-owned enterprise in China. Management Accounting Research (September): 2-23.

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, C., K. Kanagaretnam and Z. Zhou. 2020. Do locally based independent directors reduce corporate misconduct? Evidence from Chinese listed firms. Journal of International Accounting Research 19(3): 61-90.

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.

Dai, J., N. He and H. Yu. 2019. Utilizing blockchain and smart contracts to enable Audit 4.0: From the perspective of accountability audit of air pollution control in China. Journal of Emerging Technologies in Accounting 16(2): 23-41.

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.

Dong, N., M. Bai, H. Zhang and J. Zhang. 2019. Approaches to learning IFRS by Chinese accounting students. Journal of Accounting Education (48): 1-11.

Dong, Y., M. Lubberink, D. Ma and M. Tippett. 2019. Earnings momentum, adaptation value, and nonlinearities in the valuation of Chinese equity stocks. Abacus 55(2): 333-361.

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, F., D. H. Erkens, S. M. Young and G. Tang. 2018. How adopting new performance measures affects subjective performance evaluations: Evidence from EVA adoption by Chinese state owned enterprises. The Accounting Review (January): 161-185.

Du, F., G. Tang and S. M. Young. 2012. Influence activities and favoritism in subjective performance evaluation: Evidence from Chinese state-owned enterprises. The Accounting Review (September): 1555-1588.

Du, K. and S. Wu. 2019. Does external assurance enhance the credibility of CSR reports? Evidence from CSR-related misconduct events in Taiwan. Auditing: A Journal of Practice & Theory 38(4): 101-130.

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.

Dukach, D. 2022. Understanding the rise of tech in China. Harvard Business Review (September/October): 150-151.

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.

Dychtwald, Z. 2021. China's new innovation advantage: China is achieving a new level of global competitiveness, thanks to its hyperadaptive population. Harvard Business Review (May/June): 55-60.

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