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China Journal of Accounting Studies, 2013 Vol. 1, Nos. 3–4, ebi, http://dx.doi.org/10.1080/21697221.2013.874688 CONSULTING EDITORS Mary Barth, Stanford University Chee W. Chow, San Diego State University JOINT EDITORS Shouhua Zhou, Accounting Society of China Jason Zezhong Xiao, Cardiff University ASSOCIATE EDITORS Donghua Chen, Nanjing University Zhijun Lin, Hong Kong Baptist University Guliang Tang, University of International Business and Economics Liansheng Wu, Peking University Xi Wu, Central University of Finance and Economics Kangtao Ye, Renmin University Tong Yu, University of Rhode Island ACADEMIC ADVISORS Linda Bamber, University of Georgia; Salvador Carmona, IE Business School; James L. Chan, University of Illinois, Chicago, USA; Jieping Chen, China Europe International Business School; Michael Firth, Lingnan University; Jiashu Ge, Xiamen University; Daoyang Guo, Zhongnan University of Economics and Law; Katherine Schipper, Duke University; Richard Macve, London School of Economics and Political Science; Jan Mouritsen, Copenhagen Business School; Stephen Penman, Columbia University; Zheng Sun, Shanghai University of Finance and Economics; Dingwang Zheng, National Chengchi University EDITORIAL BOARD MEMBERS Jean Chen, University of Surrey; Lei Chen, Peking University; Xuanjuan Chen, Shanghai University of Finance and Economics; Waifong Chua, University of New South Wales; Greg Clinch, University of Melboure; Fei Du, University of Hong Kong; Hui Du, University of Houston, Clear Lake; Junxiong Fang, Fudan University; Rui Ge, Hong Kong Polytechnic University; Wenxuan Hou, University of Edinburgh; Guohua Jiang, Peking University; Qinglu Jin, Shanghai University of Finance and Economics; Bin Ke, Nanyang Technological University; Ranjani Krishnan, Michigan State University; Dan Li, Tsinghua University; Qingyuan Li, Wuhan University; Yizong Li, Peking University; Guanmin Liao, Central University of Finance and Economics; Meng Rui, China Europe International Business School; Hongtao Shen, Jinan University; Qingliang Tang, University of Western Sydney; Gaoliang Tian, Xi'an Jiaotong University; Cong Wang, Chinese University of Hong Kong; Junbo Wang, City University of Hong Kong; Yanyan Wang, Xiamen University; Zhemin Wang, University of Wisconsin-Parkside; Lijun Xia, Shanghai Jiao Tong University; Yu Xin, Sun Yat-sen University; Jian Xue, Tsinghua University; Yong Yang, Chinese University of Hong Kong; Zhifeng Yang, City University of Hong Kong; Hongqi Yuan, Fudan University; Rongli Yuan, Renmin University of China; Heng Yue, Peking University; Jixun Zhang, Nankai University; Tianyu Zhang, Chinese University of Hong Kong; Xiaojun Zhang, University of California, Berkeley; Hong Zou, City University of Hong Kong ACADEMIC COMMITTEE MEMBERS Xiao Chen, Tsinghua University; Yiyun Chu, Shanghai University of Finance and Economics; Deming Dai, Renmin University of China; Hongxing Fang, Dongbei University of Finance and Economics; Shizhong Huang, Xiamen National Accounting School; Chenglong Jin, National Chengchi University; Zhen Li, National University of Singapore; Feng Liu, Xiamen University; Minghui Liu, Dalian Publishing House; Zhiyuan Liu, Nankai University; Changjiang Lv, Fudan University; Yan Meng, Central University of Finance and Economics; Shaobing Peng, Southwestern University of Finance and Economics; Xianzhong Song, Jinan University; Liyan Wang, Peking University; Minghai Wei, Sun Yat-sen University; Shizhong Yang, Capital University of Economics and Business; Xiongsheng Yang, Nanjing University; Youhong Yang, Beijing Technology and Business University; Jianming Ye, The City University of New York; Junrui Zhang, Xi'an Jiaotong University; Longping Zhang, Zhongnan University of Economics and Law; Qiusheng Zhang, Beijing Jiaotong University; Rui Zhang, Jiangxi University of Finance and Economics; Xinmin Zhang, University of International Business and Economics EDITORIAL ASSISTANTS Guoqiang Liu, Accounting Society of China Xiaochen Dou, Accounting Society of China Lijie Yao, Beijing Jiaotong University Jigao Zhu, University of International Business and Economics 2013 Accounting Society of China
China Journal of Accounting Studies – Taylor & Francis
Published: Dec 1, 2013
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