In the near future, China will become the world’s largest economy. But, yet, we still need to understand better its corporate governance practices. While China is widely known for having controlling shareholders, extensive regulation, corporations with high state ownership, and lack of monitoring and implementation of important regulatory frameworks, we know little about its impact on accounting and auditing practice. The purpose of this special 'Accounting Horizons' forum conference is to improve our understanding of these issues, which are particularly important as Chinese firms face the challenges of going abroad.
Topics for the conference and special forum can include, but are not limited to:
- How the evolution of Chinese corporate governance practices are associated with Chinese GAAP accounting standards
- How the evolution of Chinese corporate governance affect the accounting practice of Chinese SOEs, listed firms, private firms and family firms
- Corporate governance, accounting and auditing challenges that Chinese multinationals face when going abroad
- Effect of corporate governance framework on accounting and auditing practice• Effectiveness of institutional and regulatory framework on accounting and auditing practice
- Monitoring of accounting and auditing practice- Information disclosure and its impact on corporate governance, accounting and auditing practice
- Audit markets in ChinaAudit regulatory issues in China
- Role of political connections and other connections on corporate governance and corporate decision making in China.
Although papers on the above topics will be given preference, papers on other relevant corporate governance topics will also be considered. Both private sector and public sector issues are of interest. All research methods are welcome. Papers will be subject to blind peer review. Travel expenses of up to USD 1,500 will be reimbursed for one author of each paper accepted for a plenary session.
Authors have the option to submit their papers to a special forum of 'Accounting Horizons' subject to the normal journal editorial review and approval, noting the journal’s main objective of 'Accounting Horizons' is to establish a dialogue - a bridge of ideas - between accounting academics and the business community.
Submitted papers should be at an advanced stage of completion and should not be under review elsewhere. Authors must adhere to the editorial style of 'Accounting Horizons'.
The panel discussion will bring leaders from audit firms, experts and consultants to discuss significant evolutions of the audit and assurance sector from a domestic and international point of view. It aims to bring to the audience valuable insights on the impacts of technology, and in particular Data Analytics, to the profession of auditing in the context of the audit professions in China today.
Conference registration fee for participants to attend the whole conference (2 days) is USD 200 (or USD 100 for those who have paid the 'Accounting Horizons' submission fee).
For conference registration, please send email to: IBSS.SF@xjtlu.edu.cn.
Panel Discussion Event Registration
Participants willing to attend the panel discussion event ONLY can register for the first-half morning of the conference on Saturday 4th November. In that case the registration fee is reduced to: RMB 600 (including coffee breaks, networking event and lunch).
For registration, please send email to:IBSS.SF@xjtlu.edu.cn and indicate ‘panel event registration’ in your email.
Registration to the conference and to the panel event is 30 October 2017.
Conference organisers and special forum ediors
- Vernon Richardson (University of Arkansas and Xi’an Jiaotong-Liverpool University)
- Jean Chen (Xi’an Jiaotong-Liverpool University)
- Peng Cheng (Xi’an Jiaotong-Liverpool University)
- Walter Aerts, University of Antwerp
- Jean Chen, Xi’an Jiaotong Liverpool University
- Shimin Chen, China Europe International Business School
- Agnes Cheng, Hong Kong Polytechnic University
- Peng Cheng, Xi’an Jiaotong-Liverpool University
- Sabrina Chi, Texas Tech University
- Liang Han, University of Reading
- Shawn Huang, Arizona State University
- George Jiang, Washington State University
- Chan Li, University of Pittsburgh
- Jee-Hae Lim, University of Waterloo
- David Marginson, University of Warwick
- Vernon Richardson, University of Arkansas and Xi’an Jiaotong-Liverpool University
- Teerooven Soobaroyen, University of Essex
- Nancy Su, Hong Kong Polytechnic University