Asian Review of Accounting: Volume 15 Issue 1

The importance in accounting of ambiguity tolerance at the national level: Evidence from Australia and China

Noel Harding, Mingchuan Ren

The aim of the research is to examine potential differences in the levels of ambiguity tolerance between Australian and Chinese accountants at the national, rather than…

An analysis of current trends in accounting professional development in People's Republic of China

P.W. Senarath Yapa, Zhen Ping Hao

With the introduction of open door policy in 1978 and recent entrance to the World Trade Organisation (WTO), there seems to be a continuous growth of world business between China…

How do the Chinese management accountants cope with changes from a planned economy to a market economy

Xu‐dong Ji, W. Lu, M. Aiken

Since the Chinese government implemented its reform and open‐up policies in 1978 many western management accounting concepts and techniques have been introduced into China. The…

Accounting education in modern China: an analysis of conditions and observations

Gordon Francis Woodbine

The object of this paper is to analyze and discuss the form and substance of accounting education in the People's Republic of China during the period 1998‐2003 as observed by an…

Determinants of disclosures of A‐, B‐ and H‐share companies

Jinghui Liu, Ian Alexander Eddie

This study attempts to examine the issues relating to corporate financial reporting of Chinese listed companies under specified institutional settings as companies with different…

Editorial

Jeffrey Faux

Emerald at 40

Rebecca Marsh