A Review of China-Related Accounting Research in the Past 25 Years

148 Pages Posted: 28 Mar 2022 Last revised: 8 Aug 2022

See all articles by Clive S. Lennox

Clive S. Lennox

University of Southern California

Joanna S. Wu

University of Rochester - Simon Business School

Date Written: August 8, 2022

Abstract

The past 25 years have seen an exponential growth in the number of China studies in the leading accounting journals. The rise in China-related research mirrors the country’s increased importance on the global stage and a growing appreciation of the economic importance of Chinese institutions. We organize our review of the China literature around three central themes: 1) political and regulatory institutions, 2) China’s relationships with foreign investors, and 3) the availability of novel data and regulatory shocks. The former two themes address research questions that are more China-centric, while the third exploits the China setting to examine questions that are more universal. We highlight the contributions that China studies have made to the broader accounting literature, the limitations of the current literature, and we offer suggestions for future research directions.

Keywords: China, Accounting

JEL Classification: M4

Suggested Citation

Lennox, Clive and Wu, Joanna Shuang, A Review of China-Related Accounting Research in the Past 25 Years (August 8, 2022). Journal of Accounting & Economics (JAE), Vol. 74, No. 2-3, 2022, Available at SSRN: https://ssrn.com/abstract=4039281 or http://dx.doi.org/10.2139/ssrn.4039281

Clive Lennox (Contact Author)

University of Southern California ( email )

2250 Alcazar Street
Los Angeles, CA 90089
United States

Joanna Shuang Wu

University of Rochester - Simon Business School ( email )

Carol Simon Hall 3-160D
Rochester, NY 14627
United States
585-275-5468 (Phone)
585-442-6323 (Fax)

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