Accounting has changed radically in China over the last 30 years, a transformation which is associated with one of the most astonishing episodes of economic development witnessed in modern times. Most researchers of accounting in China focus their attention on contemporary business accounting or...

Purpose – Transformations taking place in China are of crucial importance in the development of the world economy. The international community is turning its attention to China's move towards a market economy and assessing the likely impact on the years ahead. This paper aims to plot the...

This study examines whether the earnings response coefficient (ERC) is conditional on the transparency of corporate governance (CG) in emerging markets. Using 81 of the top 100 Chinese firms that are listed either in mainland China or in Hong Kong, we find that the level of governance...

In this study, we use overseas listing and overseas incorporation as two attributes of market globalization and examine their impacts on corporate governance structures (internal governance mechanisms), and corporate governance quality. Based on a sample of Top 100 Chinese listed firms, our...

This paper aims to aid our understanding of the emergence of accounting as a control instrument in complex proto-industrial settings, through its perceived capacity of mirroring the production process. The paper starts off from an archival document, the 1586 deliberation by the Venetian Senate,...