Abacus: A Journal of Accounting, Finance and Business Studies Accounting Development and Research Centre, Peking University Faculty of Business Administration, University of Macau
Conference Working Languages:
Presentation and Discussion: Chinese/English
Rationale and Scope:
The interactions between accounting (and auditing) and corporate governance have been a major theme for academic research (Bushman and Smith, 2001; Sloan, 2001; Brown, Beekes, and Verhoeven, 2011). There has been much research on accounting, auditing and corporate governance in transition and emerging economies like China separately, but there is much less research on the interfaces and interactions between them. This is unfortunate because accounting, auditing and corporate governance and their environments in these economies are different from those in developed economies and mature markets, and so the interactions between them may well exhibit different features. It would be useful to uncover such differences and find ways to address the issues, enhance the role of accounting and auditing in corporate governance and improve corporate governance. This special issue and the special issue conference therefore aim to promote research in this topic area by providing a platform for exchanging research ideas and discoveries. We welcome submissions of research papers not published or under consideration in journals. Apart from papers on accounting, auditing, and/or corporate governance, we particularly encourage submissions that examine the interfaces and interactions between them. Specifically, potential topics of this special sssue and the special issue conference include, but are not limited to:
●The role of accounting and/or auditing in corporate governance, and vice versa; Is the role enabling or constraining?
●The effect of corporate governance on earnings management and earnings quality;
●Is there a complementary or substitutive relation between accounting
disclosure/measurement and corporate governance?
●Is there a complementary or substitutive relation between auditing/analyst following
and corporate governance?
●The trends and changes in the relation between accounting disclosure/measurement
and corporate governance;
●Factors (e.g., cultural, political, social, legal, organizational factors) that affect the
●relation between accounting disclosure/measurement and corporate governance;
●The valuation effect of the relation between accounting disclosure/measurement and
●The mechanisms through which accounting/auditing and corporate governance affect
●How accounting and auditing information is used by the BoD?
●How does the relation between accounting/auditing and corporate governance in China
compare with that in other countries?