Academic Journal
Q1China Journal of Accounting Research
About China Journal of Accounting Research
China Journal of Accounting Research is a scholarly journal published by Sun Yat-sen (Zhongshan) University. SCImago 2025 lists it in Q1, with an SJR of 1.107 and H-index of 36.
Coverage: 2013-2026. Research categories: Accounting (Q1); Finance (Q1).
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Recent Research Articles
Latest publications matched automatically by ISSN.
Social credit systems and corporate AI development
Tai Wang
2026-12 · DOI: 10.1016/j.cjar.2026.100481Accounting for capital, accounting for humanity – A Marxist view of AI and the role of accountants in the time of AI
Oliver Zhen Li
2026-12 · DOI: 10.1016/j.cjar.2026.100506Digital transformation, information advantage and managerial opportunism
Yan Li, Yangyang Liu, Jing Dai, Hong Luo et al.
2026-12 · DOI: 10.1016/j.cjar.2026.100503Computing power projects and digital transformation of enterprises: Evidence from the “East data, West computing” project
Lu Li, Chuanxing Tan
2026-12 · DOI: 10.1016/j.cjar.2026.100500The economic consequences of tightening insider trading regulation: evidence from Hong Kong
Zhihong Chen, Yuyan Guan, Bin Ke
2026-12 · DOI: 10.1016/j.cjar.2026.100499Business groups and affiliated firms’ digital transformation
Hui Xu, Haomin Wu, Wei Zheng, Kam C. Chan et al.
2026-12 · DOI: 10.1016/j.cjar.2026.100488TMT openness and corporate innovation: personality measurement using an LLM
Jinglu Zhao, Zeyu Zhang
2026-12 · DOI: 10.1016/j.cjar.2026.100502Predicting goodwill impairment from M&A comment letters: an explainable machine learning approach
Hongqin Tang, Jialan Huang, Nan Li
2026-12 · DOI: 10.1016/j.cjar.2026.100504Editorial Board
2026-09 · DOI: 10.1016/s1755-3091(26)00043-2How does the U.S. Entity List affect the narrative information disclosure strategies of Chinese firms?
Jiaxin Lin, Yan Zhao
2026-09 · DOI: 10.1016/j.cjar.2026.100477Corrigendum to “Business groups and affiliated firms’ digital transformation”[China Journal of Accounting Research 19 (2026) 100488]
Hui Xu, Haomin Wu, Wei Zheng, Kam C. Chan et al.
2026-09 · DOI: 10.1016/j.cjar.2026.100514The transmission effect of local government fiscal burdens: Evidence from commercial credit
Yongji Zhang, Zifei Meng, Yunqing Xu, Reziya Bawuerjiang et al.
2026-09 · DOI: 10.1016/j.cjar.2026.100496The flow of textual risk information along the supply chain: Evidence from supplier analysts’ forecasts
Junjie Wang, Chen Liu, Junqiu Wang, Dongling Weng et al.
2026-09 · DOI: 10.1016/j.cjar.2026.100480Top-down monitoring and investment efficiency in state-owned enterprises: evidence from a quasi-natural experiment
Ruiyao Zhang, Xiaowei Xu, Bingxuan Lin
2026-09 · DOI: 10.1016/j.cjar.2026.100489The impact of global major customers on corporate carbon disclosure: a quasi-natural experiment from Apple’s supply chain in China
Junqin Sun, Shunyi Liu, Fangjun Wang
2026-09 · DOI: 10.1016/j.cjar.2026.100501Green transformation along the supply chain: Spillover effects from backward vertical partnerships
Hao Wei, Kun Li
2026-09 · DOI: 10.1016/j.cjar.2026.100479Artificial Intelligence Disclosure and the Value Relevance of Earnings
Yujia Cui, Yiyue Wu, Yan Tong, Duo Hou et al.
2026-09 · DOI: 10.1016/j.cjar.2026.100513Corporate governance in central state-owned enterprises: two decades of institutional evolution and research evidence
Xuefeng Jing, Joseph H. Zhang
2026-09 · DOI: 10.1016/j.cjar.2026.100498The environmental externality of peer performance
Hongji Xie, Wanting Li, Jiayin Su
2026-09 · DOI: 10.1016/j.cjar.2026.100485Corporate culture and supply chain resilience
Fan Feng, Zhiyu Luo, Jiaxu Peng
2026-06 · DOI: 10.1016/j.cjar.2026.100469Reviews
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September 25, 2026 at 7:54 am
September 25, 2026