顶刊《China Journal of Accounting Studies 》最新刊发六篇中国学者文章！

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期刊介绍

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《中国会计研究（英文）》( China Journal of Accounting Studies )（季刊），创刊于2013年，是由中国会计学会主办、国际学术出版集团泰勒与弗朗西斯出版集团旗下 Routledge 出版社出版的英文学术期刊。CJAS 是国内经管类 A 级期刊《会计研究》（亦由中国会计学会主办）的英文版，主要刊发中国主题会计理论和实践的原创性研究成果，是在《会计研究》基础上按照定位更高、要求更严、优中选优的思路创办，在国内外享有较高的学术声誉，也是国内会计学科学术研究的顶尖期刊。

《 China Journal of Accounting Studies 》

2022Volume 10, Issue 4 

01

目录

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1.The product market power of major customer firms and their suppliers'performance

  Guilong Cai, Jing Deng, Rui Ge & Guojian Zheng

2.CEO's name uniqueness and audit fee

  Yanheng Song, Rui Xian & Dan Yang

3.Does the standardisation of tax enforcement improve corporate financial reporting quality?

  Xiaojian Tang, Dongying Du, Lina Xie & Bin Lin

4.Chairman individualism and cost structure decisions

  Wei Jiang & Yuan Sun

5.Does the random inspection reduce audit opinion shopping?

  Guoqing Zhang, Sicen Chen, Pengdong Zhang & Xiaowei Lin

6.Confucian culture and accounting conservatism: evidence from China

  Xingqiang Du, Yuhui Xie, Shaojuan Lai & Quan Zeng

02

题目、作者、作者单位、关键词

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01

The product market power of major customer firms and their suppliers'performance

Guilong Cai, Jing Deng, Rui Ge & Guojian Zheng

a School of Business, Sun Yat-sen University, Center for Accounting, Finance and Institutions, Guangzhou, China
b School of Business, Sun Yat-sen University, Guangzhou, China
c Shenzhen Audencia Fintech Institute, Shenzhen University, Shenzhen, China
a School of Business, Sun Yat-sen University, Center for Accounting, Finance and Institutions, Guangzhou, China

ABSTRACT：We find that when a major customer has greater market power in its industry, its supplier firm exhibits better performance. The effect of the major customer’s market power on its supplier’s performance is more pronounced when the economic bonding between the customer firm and the supplier is stronger, when the customer firm is geographically closer to its supplier, and when the relationship between the two firms matures. Furthermore, we document that a customer firm’s product market power increases demand stability for its supplier, reduces the supplier’s cost of debt, and improves the supplier’s investment efficiency.

KEYWORDS: Customer–supplier relationship；product market power；firm performance

02

CEO’s name uniqueness and audit fee

Yanheng Song, Rui Xian & Dan Yang

International Business School, Beijing Foreign Studies University, Beijing, China

ABSTRACT：Borrowed from the relevant research on the impact of name uniqueness on one’s personality, our study extends the research perspective to its impact on external auditors. Using the data of Chinese listed firms in 2009–2019, we find a significantly positive relationship between CEOs’ name uniqueness and audit fees. Further study shows that this influence could be explained by its impact on CEOs' personality traits, resulting in strategic deviance or increased audit effort, rather than its impact on auditors' first impression. The impact of CEOs’ name uniqueness on audit fees is more pronounced when CEOs’ characteristics are more susceptible to their name uniqueness, when companies are more likely to attract auditors’ attention, or when auditors are more likely to be affected by their uniqueness. This paper extends the impact of CEOs’ personality traits on audit fees, and expands the understanding of CEOs and audit decision-making.

KEYWORDS: Name uniqueness；personality uniqueness；strategic deviance；audit fees

03

Does the standardisation of tax enforcement improve corporate financial reporting quality?

Xiaojian Tang, Dongying Du, Lina Xie & Bin Lin

a College of Finance, Nanjing Agricultural University, Nanjing, China;b School of Accounting, Dongbei University of Finance and Economics, Dalian, China
a College of Finance, Nanjing Agricultural University, Nanjing, China
c School of Business, Sun Yat-sen University, Guangzhou, China
c School of Business, Sun Yat-sen University, Guangzhou, China

ABSTRACT：Previous studies of tax enforcement neglect the effect of tax-penalty discretionary benchmarks on corporate financial reporting quality. In China, province-level variations in implementing tax-penalty discretionary benchmarks provide a quasi-natural experiment to explore how tax enforcement standardisation affects corporate financial reporting quality. We show that when tax-penalty benchmarks are implemented in every province, there is a more pronounced positive relationship between tax enforcement standardisation and corporate financial reporting quality compared with the ex-ante period. Moreover, this positive relationship is primarily driven by firms with higher degrees of tax avoidance and collusion with tax collectors. Consequently, the implementation of tax-penalty benchmarks means that the standardisation of tax enforcement can improve corporate financial reporting quality. In turn, tax enforcement standardisation can optimise the external governance environment for listed firms and improve financial information disclosure in capital markets.

KEYWORDS: Tax-penalty discretionary benchmarks ；tax enforcement；standardisation ；financial reporting quality；quasi-natural experiment

04

Chairman individualism and cost structure decisions

Wei Jiang & Yuan Sun

a Business School, Renmin University of China, Beijing, China
b School of Management, Xiamen University, Xiamen, China

ABSTRACT：Taking a chairman’s native place of origin in Northern (Southern) China as a proxy for chairman individualism (collectivism), this paper examines how such individualism affects firms’ cost structure decisions within a sample of Chinese listed firms. The results show that individualistic chairmen tend to choose a rigid cost structure. Further analysis shows that this relationship exists only in non-state-owned enterprises, when the board has a low level of independence, and when the firm has a low level of financial leverage. This paper contributes to the literature on firms' cost structure decisions in response to risk and on the effect of managerial individualism (collectivism) on corporate strategic cost management. Moreover, this paper provides implications for Chinese firms to realise the advantages of strategic cost management through managers' leadership roles and to achieve transformation and sustainable development.

KEYWORDS: Chairman individualism；personal traits ；strategic cost management ；cost structure

05 

Does the random inspection reduce audit opinion shopping?

Guoqing Zhang, Sicen Chen, Pengdong Zhang & Xiaowei Lin

a School of Management, Xiamen University, Xiamen, China
a School of Management, Xiamen University, Xiamen, China
b School of Business, Sun Yat-sen University, Guangdong, China
c School of Finance and Accounting, Fuzhou University of International Studies and Trade, Fujian, China

ABSTRACT：The China Securities Regulatory Commission (CSRC) has randomly selected two audit firms each year to check their problems in management and internal control since 2016. Using the random inspections from 2016 to 2018, we construct a staggered DID model and find that the possibility of audit firms engaging in audit opinion shopping decreases after they are inspected. To explore the underlying logic, we document that: (1) the random inspections strengthened audit firms’ management of branch offices, resulting in a more pronounced effect on the practice of branch audit offices; and (2) the policy improved audit firms’ internal control, leading to more pronounced effect in audit firms with a heavy workload and loose control. Further, we show that punishments following the inspections strengthen the basic effect, while the effect of random inspections would be weakened for the big 10 audit firms.

KEYWORDS: Random inspection；audit opinion shopping；audit independence

06

Confucian culture and accounting conservatism: evidence from China

Xingqiang Du, Yuhui Xie, Shaojuan Lai & Quan Zeng

a Accounting Department, School of Management, Xiamen University, Xiamen, Fujian, China
a Accounting Department, School of Management, Xiamen University, Xiamen, Fujian, China
b Xiamen National Accounting Institute, Xiamen, Fujian, China
a Accounting Department, School of Management, Xiamen University, Xiamen, Fujian, China

ABSTRACT：This study investigates the influence of Confucian culture on accounting conservatism. Using a sample of Chinese-listed firms during the period of 2001–2017, our findings reveal that Confucian culture, measured as the number of Confucian temples (schools) within a specific radius around a firm, is significantly positively associated with accounting conservatism, suggesting that Confucian ethics and culture promote accounting conservatism. Moreover, litigation risk attenuates the positive effect of Confucian culture on accounting conservatism. The above findings are robust to a variety of sensitivity tests using alternative proxies for Confucian culture and accounting conservatism. Furthermore, our main conclusions still stand after using the instrumental variable (IV) two-stage regression method and the differential model approach to address the endogeneity issue. Lastly, the positive effect of Confucian culture on accounting conservatism is only valid for non-BIG4-audited firms, firms with lower managerial ownership and firms in highly competitive industries.

KEYWORDS: Confucian culture；accounting conservatism；litigation risk；Confucian ethics

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