SPECIAL ISSUE ON ACCOUNTING, AUDITING, AND CORPORATE GOVERNANCE IN CHINA
该特刊聚焦中国会计、审计与公司治理的互动，旨在为新兴经济体的相关研究提供交流平台，帮助学者探索在成熟经济体中难以研究的理论问题。
Over the past decade, the interactions between accounting (and auditing) and corporate governance have been an important topic of academic research.However, the existing literature on these interaction in emerging economies like China is relatively limited, which restricts our understanding of the applicability of existing theories to emerging economies.In addition, as an emerging economy, China has frequent policy changes and unique data, which enables researchers to explore some theoretical issues that are important but difficult to study in mature economies.Against this background, this special issue aims to promote research in this topic area by providing a platform for exchanging research ideas and discoveries.