The past, present, and future of China-related accounting research

This discussion makes several observations regarding the past 25 years of China-related accounting research reviewed in Lennox and Wu (2022). First, we discuss factors of supply and demand that led to the rise of China-related studies and how this growth has contributed to the internationalization o...

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Main Authors: CHENG, Qiang, HAIL, Luzi, YU, Gwen
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Language:English
Published: Institutional Knowledge at Singapore Management University 2022
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Online Access:https://ink.library.smu.edu.sg/soa_research/1996
https://ink.library.smu.edu.sg/context/soa_research/article/3023/viewcontent/The_past__present__and_future_of_China_related_accounting_research.pdf
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spelling sg-smu-ink.soa_research-30232024-01-08T06:26:44Z The past, present, and future of China-related accounting research CHENG, Qiang HAIL, Luzi YU, Gwen This discussion makes several observations regarding the past 25 years of China-related accounting research reviewed in Lennox and Wu (2022). First, we discuss factors of supply and demand that led to the rise of China-related studies and how this growth has contributed to the internationalization of accounting research. We note that the taxonomy of the literature by geographic region rather than topic or methodology is unusual and makes it difficult to formulate a common framework that would help organize the many contributions. Next, we distill distinct patterns in authorship, choice of topics, and asserted contributions of China-related studies. Studies are increasingly shaped by the availability of new data and regulatory reforms. These features should be interpreted carefully, as most reforms are interconnected and reflect the purposeful outcome of a tightly controlled economy. As a result, issues of generalizability arise. Alternatively, researchers could embrace the China setting and strive to identify the local institutional forces that make it special. We see such a more institutional, context-specific view of China-related—or better—international research as an opportunity for the field. We close by presenting five broad themes we view as promising areas for future China-related research. 2022-11-01T07:00:00Z text application/pdf https://ink.library.smu.edu.sg/soa_research/1996 info:doi/10.1016/j.jacceco.2022.101544 https://ink.library.smu.edu.sg/context/soa_research/article/3023/viewcontent/The_past__present__and_future_of_China_related_accounting_research.pdf http://creativecommons.org/licenses/by-nc-nd/4.0/ Research Collection School Of Accountancy eng Institutional Knowledge at Singapore Management University China emerging markets State-owned enterprises Archival accounting research International accounting Institutional factors Accounting Asian Studies
institution Singapore Management University
building SMU Libraries
continent Asia
country Singapore
Singapore
content_provider SMU Libraries
collection InK@SMU
language English
topic China emerging markets
State-owned enterprises
Archival accounting research
International accounting
Institutional factors
Accounting
Asian Studies
spellingShingle China emerging markets
State-owned enterprises
Archival accounting research
International accounting
Institutional factors
Accounting
Asian Studies
CHENG, Qiang
HAIL, Luzi
YU, Gwen
The past, present, and future of China-related accounting research
description This discussion makes several observations regarding the past 25 years of China-related accounting research reviewed in Lennox and Wu (2022). First, we discuss factors of supply and demand that led to the rise of China-related studies and how this growth has contributed to the internationalization of accounting research. We note that the taxonomy of the literature by geographic region rather than topic or methodology is unusual and makes it difficult to formulate a common framework that would help organize the many contributions. Next, we distill distinct patterns in authorship, choice of topics, and asserted contributions of China-related studies. Studies are increasingly shaped by the availability of new data and regulatory reforms. These features should be interpreted carefully, as most reforms are interconnected and reflect the purposeful outcome of a tightly controlled economy. As a result, issues of generalizability arise. Alternatively, researchers could embrace the China setting and strive to identify the local institutional forces that make it special. We see such a more institutional, context-specific view of China-related—or better—international research as an opportunity for the field. We close by presenting five broad themes we view as promising areas for future China-related research.
format text
author CHENG, Qiang
HAIL, Luzi
YU, Gwen
author_facet CHENG, Qiang
HAIL, Luzi
YU, Gwen
author_sort CHENG, Qiang
title The past, present, and future of China-related accounting research
title_short The past, present, and future of China-related accounting research
title_full The past, present, and future of China-related accounting research
title_fullStr The past, present, and future of China-related accounting research
title_full_unstemmed The past, present, and future of China-related accounting research
title_sort past, present, and future of china-related accounting research
publisher Institutional Knowledge at Singapore Management University
publishDate 2022
url https://ink.library.smu.edu.sg/soa_research/1996
https://ink.library.smu.edu.sg/context/soa_research/article/3023/viewcontent/The_past__present__and_future_of_China_related_accounting_research.pdf
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