中国大陆学者在会计Top6英文期刊发表论文汇总(2010至2016年更新版)

中国大陆学者(以发表论文署名的任职机构为准)2010年至今在六种国际顶级会计期刊发表的论文汇总(共计49篇,不包括短评):

期刊范围:六种顶级会计期刊,即The Accounting Review(TAR)、Journal of Accounting Research(JAR)、Journal of Accounting and Economics(JAE)、Accounting, Organizations and Society(AOS)、Contemporary Accounting Research(CAR)和Review of Accounting Studies(RAS)。

时间范围:2010年至今,包括我们知道的最新的已接受将发表的论文。

上财、厦大、清华、北大、、上交、复旦、武大、浙大、中山、重大、贸大、央财、西财、南开、西交、立信、长江、中欧……来看看有没有你们学校的老师或者你熟悉的学者!

TAR杂志18

[1] Chen Shimin(中欧), Sun S. Y. J., Wu D.,2010. Client Importance, Institutional Improvements, and Audit Quality in China: An Office and Individual Auditor Level Analysis[J]. The Accounting Review, 85(1): 127-158.

[2] Hao Shengquan(上交), Jin Qinglu(上财), ZhangG., 2011. Investment Growth and the Relation between Equity Value, Earnings, and Equity Book Value[J]. The Accounting Review, 86(2): 605-635.

[3] Goh B. W., Li Dan(清华), 2011.Internal Controls and Conditional Conservatism[J]. The Accounting Review, 86(3): 975-1005.

[4] Feng C., Ole-Kristian H., Li Qingyuan(武大), et al., 2011. Financial Reporting Quality and Investment Efficiency of Private Firms in Emerging Markets[J]. The Accounting Review, 86(4): 1255-1288.

[5] Hao Shengquan(上交), Jin Qinglu(上财),Zhang G., 2011. Relative Firm Profitability and Stock Return Sensitivity to Industry-Level News[J]. The Accounting Review, 86(4): 1321-1347.

[6] Du F., Tang Guliang(对外经贸), Young S. M., 2012. Influence Activities and Favoritism in Subjective Performance Evaluation: Evidence from Chinese State-Owned Enterprises[J]. The Accounting Review, 87(5): 1555-1588.

[7] Gu Z., Li Zengquan(上财), YongG. Y., 2013. Monitors or Predators: The Influence of Institutional Investors on Sell-Side Analysts[J]. The Accounting Review, 88(1): 137-169.

[8] Cheng Q., Luo Ting(清华), Yue Heng(北大), 2013. Managerial Incentives and Management Forecast Precision[J]. The Accounting Review, 88(5): 1575-1602.

[9] Christensen P. O., Qin Zhenjiang(西财), 2014. Information and Heterogeneous Beliefs: Cost of Capital, Trading Volume, and Investor Welfare[J]. The Accounting Review, 89(1): 209-242.

[10] LennoxC., Wu Xi(央财), Zhang T., 2014. Does Mandatory Rotation of Audit Partners Improve Audit Quality?[J].The Accounting Review, 89(5): 1775-1803.

[11] Hun-Tong T, Ying Wang E, Zhou Bo(上财). 2015. How Does Readability Influence Investors' Judgments? Consistency of Benchmark Performance Matters[J]. The Accounting Review, 90(1): 371-393.

[12] Ke B, Lennox C, Xin Qingquan(重大). 2015. The effect ofChina's weak institutional environment on the quality of Big Four audits[J]. The Accounting Review, 90(4):1591-1619.

[13] Lee C M C, Li K K, Zhang Ran(北大). 2015. Shell Games: The Long Term Performance of Chinese Reverse Merger Firms[J]. The Accounting Review, 90(4): 1547-1589.

[14] Chen C, Chen P F, Jin Qinglu上财. 2015. Economic freedom, investment flexibility, and equity value: A cross-country study[J].The Accounting Review, 90(5): 1839-1870..

[15] Bushman R M, Dai Z, Zhang Weining(长江). 2016. Management Team Incentive Dispersion and Firm Performance[J]. The Accounting Review, 91(1): 21-45.

[16] Gong Qihui(浙大), Li O Z, Lin Y, Wu Liansheng(北大). 2016. On the Benefits of Audit Market Consolidation: Evidence from Merged Audit Firms[J]. The Accouting Review,19(2): 463-488.

[17] Kun-Chih C, Qiang C, Ying C L, Yu-ChenL, Xiao Xing(清华). 2016.Financial Reporting Quality of Chinese Reverse Merger Firms: The Reverse Merger Effect or the Weak Country Effect? [J]. The Accounting Review, 91(5):1363-1390.

[18] Li Liuchuang(西安交大), Qi Baolei(西安交大), Tian Gaoliang(西安交大), Zhang G. 2016. The Contagion Effect of Low-Quality Audits at the Level of Individual Auditors[J].The Accounting Review: forthcoming.

JAR杂志6

[1] Chen Hanwen(厦大), Chen J. Z., Lobo G. J., Wang Yanyan(厦大), 2010. Association Between Borrower and Lender State Ownership and Accounting Conservatism[J]. Journalof Accounting Research, 48(5): 973-1014.

[2] Shroff N., Sun A. X., White H. D., Zhang Weining(长江), 2013. Voluntary Disclosure and Information Asymmetry: Evidence from the 2005 Securities Offering Reform[J]. Journal of Accounting Research, 51(5):1299-1345.

[3] Tan H., Ying Wang E., Zhou Bo(上财), 2014. When the Use of Positive Language Backfires:The Joint Effect of Tone, Readability, and Investor Sophistication on EarningsJudgments[J]. Journal of Accounting Research, 52(1): 273-302.

[4] Lee E., Strong N., Zhu Zhenmei (Judy)(复旦), 2014. Did Regulation Fair Disclosure, SOX, and Other Analyst Regulations Reduce Security Mispricing?[J]. Journal of Accounting Research, 52(3): 733-774.

[5] Chen Feng, Peng Songlan, Xue Shuang(上财), Yang Zhifeng, Ye Feiteng(上海立信). 2016. Do Audit Clients Successfully Engage in Opinion Shopping? Partner-Level Evidence [J]. Journal of Accounting Research,54(1): 79-112.

[6] Chen Yasheng(厦大), Jermias J, Panggabean T. 2016. TheRole of Visual Attention in the Managerial Judgment of Balanced-Scorecard Performance Evaluation: Insights from using an Eye-Tracking Device[J]. Journal of Accounting Research, 54(1): 113-146.

JAE杂志6

[1] Ettredge M., Huang Y., Zhang Weining(长江), 2012. Earnings Restatements and Differential Timeliness of Accounting Conservatism[J]. Journal of Accounting and Economics, 53(3): 489-503.

[2] Banker R. D., Byzalov D., Chen Lei (Tony)(北大), 2013. Employment Protection Legislation, Adjustment Costsand Cross-country Differences in Cost Behavior[J]. Journal of Accounting and Economics, 55(1): 111-127.

[3] Ali A, Zhang Weining(长江). 2015. CEO tenure and earnings management[J].Journal of Accounting and Economics, 59(1): 60-79.

[4] Chen P F, He S, Ma Zhiming(北大), et al. 2016. The information role of audit opinions in debt contracting[J]. Journal of Accounting and Economics, 61(1): 121-144.

[5] Lennox C, Wu Xi(央财), Zhang T. 2016. The effect of audit adjustments on earnings quality: Evidence from China[J]. Journal of Accounting and Economics, 61(2–3):545-562.

[6] Tian Xuan(清华), Udell G F, Yu X. 2016. Disciplining delegated monitors: When venture capitalists fail to prevent fraud by their IPO firms[J]. Journal of Accounting and Economics, 61(2–3): 526-544.

AOS杂志02010年前有一些论文)

CAR杂志9

[1] Fung S. Y. K., Su L. N., Zhu Xindong (Kevin), 2010. Price Divergence from Fundamental Value and the Value Relevance of Accounting Information[J]. Contemporary Accounting Research, 27(3): 829-854.

[2] Chen Hanwen(厦大), Chen J. Z., Lobo G. J., Wang Yanyan(厦大), 2011. Effects of Audit Quality on Earnings Management and Cost of Equity Capital: Evidence from  China[J]. Contemporary Accounting Research, 28(3): 892-925.

[3] He Xianjie(上财), Wong T. J., Young D., 2012. Challenges for Implementation of Fair Value Accounting in Emerging Markets: Evidence from  China[J].Contemporary Accounting Research,29(2): 538-562.

[4] El Ghoul S., Guedhami O., Ni Yang(上交), et al., 2013. Does Information Asymmetry Matter toEquity Pricing? Evidence from Firms’ Geographic Location[J]. Contemporary Accounting Research, 30(1):140-181.

[5] Goh B. W., Krishnan J., Li Dan(清华), 2013. Auditor Reporting under Section 404: The Association between the Internal Control and Going Concern Audit Opinions.[J]. Contemporary Accounting Research, 30(3): 970-995

[6] Dai Z., Jin Li(北大), ZhangWeining(长江), 2014. Executive Pay–Performance Sensitivity and Litigation[J]. Contemporary Accounting Research, 31(1): 152-177.

[7] Hou Qingchuan上财, JinQinglu上财, YangR, Yuan Hongqi复旦. 2015. Performance Commitments of Controlling Shareholders and Earnings Management[J]. Contemporary Accounting Research, 32(3): 1099-1127.

[8] Sun Yan(兰大), Tan H, Zhang Jixun(南开). 2015. Effect of Concession-Timing Strategies in Auditor–Client Negotiations: It Matters Who Is Using Them[J]. Contemporary Accounting Research, 32(4): 1489-1506.

[9] Fang Junxiong(复旦), Pittman J, Zhang Y, Zhao Y. 2016. Auditor Choice and its Implications for Group-Affiliated Firms[J]. Contemporary Accounting Research: forthcoming.

RAS杂志10

[1] Ge Rui(中山), Lennox C., 2011. Do Acquirers Disclose Good News or Withhold Bad News When They Finance Their Acquisitions Using Equity?[J]. Review of Accounting Studies, 16(1):183-217.

[2] Ke B., Rui Oliver(中欧), Yu Wei(上贸大),2012. Hong Kong Sock Listing and the Sensitivity of Managerial Compensation to Firm Performance in State-controlled Chinese Firms[J]. Review of Accounting Studies, 17(1): 166-188.

[3] Caskey J., Hughes J., Liu Jing(长江), 2012. Leverage, Excess Leverage, and Future Returns[J].Review of Accounting Studies, 17(2):443-471.

[4] Kim J., Shi Hainan(复旦), 2012. IFRS Reporting, Firm-specific Information Flows,and Institutional Environments: International Evidence[J]. Review of Accounting Studies, 17(3): 474-517.

[5] Yin Huifang(上财), Zhang H. 2014. Tournaments of Fnancial Analysts[J].Review of Accounting Studies, 19(2): 573-605.

[6] Heflin F, Hsu C, Jin Qinglu(上财). 2015. Accounting conservatism and Street earnings.[J]. Review of Accounting Studies, 20(2): 674-709.

[7] Lai Cheng. 2015. Growth in residual income, short and long term, in the OJ model[J]. Review of Accounting Studies, 20(4): 1287-1296.

[8] Konchitchki Y, Luo Yan(复旦),Ma M Z, et al. 2016. Accounting-based downside risk, cost of capital, and the macro economy[J]. Review of Accounting Studies, 21(1),1-36.

[9] Bernardo A, Cai Hongbin(北大), Luo J. 2016 Earnings vs. stock-price based incentives in managerial compensation contracts[J]. Review of Accounting Studies, 21(1):316-348.

[10] Cheng Q, Du F, Wang X, Wang Yutao(央财). 2016. Seeing is Believing: Analysts' Corporate Site Visits[J]. Review of Accounting Studies, 21(4): 1245-1286.



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