Purpose: The Ministry of Finance issued the new China accounting standards on February 15, 2006(CAS2006), which requires the listed companies to use the balance sheet liability method for the income tax accounting. Thus, it gives us an opportunity to investigate the earnings management of listed...

In this paper, we examine the gender discrimination issue in the promotion process of CPAs under the background of CPA firms’ organizational transformation in China. We find that there are significant gender differences when CPAs are promoted to the partner position. We further explore whether...

Improper disposal of electronical waste (e-waste) causes harm to both public health and the environment, and how to effectively recycle and reduce electronical waste has become a common concern around the world. This study focuses on the design of the points system to encourage consumer...