Exploration Collection of Accounting Theory and Practice (Volume 1)

Author: School of Accounting, Central University of Finance and Economics
Publisher:
Publish Date: 2005-06-01
Features: Among the hundreds of papers published by faculty members of the School of Accounting, we have selected 54 representative papers for this collection. These papers explore various issues from multiple perspectives, including accounting information disclosure, accounting standards development, cost and management accounting, corporate internal control and performance evaluation, audit opinions and the audit market, as well as investment risk and financing structure. The papers in this collection cover both macro-level reflections on China's accounting system and management accounting standards and micro-level explorations of issues such as corporate internal control and information disclosure. They include descriptive and analytical studies on the current state of China's accounting information disclosure and audit market, as well as measures and suggestions for accounting reform and corporate development. The collection features both fresh insights and experiences from senior professors on accounting, cost and management accounting, and auditing, as well as the results of in-depth research by young faculty members on accounting and financial issues related to capital markets. Additionally, the research methods in modern accounting theory demonstrate diversity. Although empirical and analytical research methods are widely used in mainstream schools, normative research methods do not lose their value. Therefore, this collection includes both empirical studies on accounting earnings value relevance and the audit market, as well as a greater emphasis on normative research methods.