Routledge Companion to Accounting in China

Haiyan Zhou is a professor at the University of Texas Rio Grande Valley, US. Professor Zhou obtained a Ph.D. in accounting from Temple University and has been teaching both undergraduate and graduate accounting and auditing courses. Professor Zhou serves as Editor-in-Chief of Asian Review Accounting, and as an editorial board member of the Journal of International Accounting, Auditing and Taxation.

• Introduction Part I: Capital Market and Corporate Finance 1. Corporate Investment in China: background, practice and research 2. Irrational Markets, Managerial Biases and Corporate Finance: a review of capital markets in China 3. The Influence of Firm Location on the Choice of Payment Methods in Merger and Acquisition PART II: Financial Accounting 4. Accounting Standards in China 5. Fair Value Accounting in China 6. Product Market Competition and Earnings Quality PART III: Managerial Accounting 7. Business Strategy, Managerial Expectation and Cost Stickiness: evidence from China 8. Executive Compensation in China 9. Equity-Based Compensation in China 10. Digital Transformation of Finance Function and Shift Strategy PART IV: Auditing11. Audit Quality and Audit Fees in China 12. Independent Auditing in China: a historic perspective PART V: Taxation 13. Tax Issues in China 14. Income Tax Planning and Earnings Management PART VI: Internal Controls and Corporate Governance 15. Internal Control in China: framework, practices and literature 16. Cash Flow Manipulation, Audit Opinion and Internal Control

'Accounting in China has experienced significant reforms as the opening and growing of China’s economy has become one of the most critical stories on the world stage during the past four decades. The book includes sixteen new scholarly papers on conceptual and empirical issues related to the contemporary accounting and auditing issues in China. It offers a collective and innovative perspective that should benefit scholars and practitioners.' – Heibatollah Sami, Professor of Accounting, Lehigh University, US