The new semester is determined to read more books
And don't know what to watch?
Here are 11 must-read books for finance and accounting graduate students
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Accounting Research Methodology (3rd Edition)
Editor-in-chief Wu Xi
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This book is the teaching and research results of the School of Accounting of the Central University of Finance and Economics, and the 3rd edition, on the basis of the 2nd edition, has been revised as follows:
1. A new discussion of field experimental research methods (section III) has been added to chapter I (Chapter V) and the application of experimental research methods (section IV) has been expanded to cover literature examples of financial accounting, auditing and management accounting.
2. In recent years, as accounting research has paid more and more attention to the causal inference effect of empirical evidence, the third section "Endogenous" and the fourth section "Causal Inference" of the original chapter "Several Special Research Methods and Technical Problems" have been integrated and greatly expanded, and set separately as The ninth chapter "Endogenous and Causal Inference".
3. Focus on the publication of accounting research on Chinese themes in international journals (Chapter 19) within the scope of the top international accounting and finance journals, and update all the statistical analysis of the chapter according to the new scope; add a survey of several scholars with experience in publishing in international top journals (Section 4) to deepen readers' understanding and cognition of the internationalization process of Chinese theme accounting research.
A guide to the key literature of corporate governance research
Editor-in-chief Chen Deqiu
This book selects more than 80 key articles in various fields of corporate governance research, including representative classics in history and the latest cutting-edge literature in the field of current academic research. The articles cover 10 topics: ownership structure, board of directors, management, institutional investors, venture capital, banks and financial institutions, analysts, the media, legal systems and regulators. For each article, this book introduces and discusses the research problems, theoretical analysis framework, research design, empirical results, important findings and major contributions of the article one by one, and provides a more specific literature introduction.
Introduction to key literature on management accounting research
Editor-in-chief Liu Junyong
On the basis of years of teaching and research, the author selects representative management accounting literature in important international journals and gives a review, introduces the cutting-edge academic research of management accounting to readers, and demonstrates the multidisciplinary theories and research methods in management accounting research.
The content of this book does not try to be large and complete or extensive, but strives to achieve the basic completeness of the structure and knowledge system, and try to select literature closely related to the profession for sorting out and compiling, especially the relevant management accounting research in important scholars in the field and international journals.
Basic Theory of Auditing
By Zheng Shiqiao
This book aims to introduce the basic problems of auditing, focusing on the eight basic theories of auditing: why audit is needed, that is, the theory of audit demand; what is auditing, that is, the theory of the essence of auditing; who is audited, that is, the theory of audit objects; who audits, that is, the theory of audit subjects; what is audited, that is, the theory of audit content; what is expected to be obtained through auditing, that is, the theory of audit objectives; how to audit, that is, auditing methodology; what is the relationship between auditing as a system and the system environment, that is, the theory of auditing environment.
In explaining the above eight basic theories of auditing, based on the principal-agent relationship of resources, the assumption of human nature and the theme of auditing are taken as the main lines throughout the book. In the principal-agent relationship, due to the two assumptions of human nature of self-interest and limited rationality, the agency problem and the sub-optimal problem (different from the suboptimal choice, have not yet reached the level of suboptimal selection), they are reflected in the dimensions of information, behavior and system, auditing is the authentication mechanism of the agency problem and the sub-optimal problem, mainly from the dimensions of information, behavior and system. Different audit topics will have different audit propositions, which will occur in different audit objects, will have different audit objectives, and will need different audit forensic models, and will also face different audit environments.
Empirical Auditing Theory
Editor-in-Chief Chen Hanwen
This book attempts to make a preliminary exploration of reconstructing the empirical auditing theory in the 21st century on the basis of more than 30 years of empirical audit research results. Taking economics as the theoretical basis, using the theory of new institutional economics, information economics and industrial organization theory, along the overall logical thinking of auditing products (micro problems) - audit market (mesoscopic problems) - audit supervision (macro issues), the research framework, empirical evidence, audit quality, auditor-client relationship, audit opinion behavior, audit market structure, audit committee, audit industry control, auditor failure and responsibility are discussed. Research models and research opportunities.
Based on the principle of absorbing the strengths of all and integrating refinement, this book emphasizes the refinement and integration of research frameworks of various research topics in the field of empirical auditing, and proposes specific research frameworks in each chapter, providing readers with a guided-tour chart of empirical auditing theory system. The relevant empirical research literature is systematically investigated, sorted out and comprehensively evaluated, hoping to provide readers with a more solid historical background in the field and an ideological framework that supports future research and expansion. The general empirical audit research model is summarized, which provides the basis for the reader to conduct follow-up research and the basis for the improvement of the research model. The emphasis on research opportunities provides future research opportunities based on China and provides readers with some possible research clues.
Legal Systems and Accounting Rules: Reflections on Accounting Theory
By Zhou Hua
This book proposes the theoretical proposition of "bookkeeping according to legal facts" (accounting must have original documents). Legal facts refer to objective facts that give rise to the creation, modification or extinction of legal relations of civil subjects. Bookkeeping according to legal facts (bookkeeping must have original documents) is the basic principle of accounting and the bottom line for accountants to maintain their industry value.
International Financial Reporting Standards (IFRS) are not international law, and Generally Accepted Accounting Principles (GAAP) on the U.S. securities market are not laws that apply generally to all businesses within the U.S. federal level, they are merely financial analysis rules designed by the public accountant profession and lacking rational logic. Therefore, this book argues that IFRS and GAAP should not enter China's accounting regulatory system, whether from the perspective of profit orientation or development procedures. The unified accounting system of the state is the implementation rules and operational basis of civil and commercial law and economic law. In order to ensure the smooth implementation of higher-level laws such as the tax law, the company law, the securities law, and the statistics law, it is necessary to emphasize the basic principle of bookkeeping according to legal facts, and prohibit accounting behavior that lacks legal evidence. Accounting regulations follow the higher-level law and are a fundamental principle of accounting legislation. The integration of the national unified accounting system into the legal system will ensure the harmonious unification of the accounting system with civil and commercial law and economic law, and is conducive to the construction of a reasonable accounting system and a stable market legal system.
A Brief History of Accounting
Thomas King, translated by Zhou Hua
Tracing back to some of the most controversial key issues in the field of accounting in the past century, this book explains the ins and outs of some important accounting rules in different topics. These controversial accounting issues include income tax accounting, inflation accounting, accounting for intangible assets, stock options, accounting disclosure, etc. This book focuses on financial accounting, and also covers various branches of accounting, such as financial accounting, tax accounting, cost accounting, and management accounting.
This book is intended to show readers the profound social background reflected in each accounting theory and each accounting rule, reveal the comprehensive impact of economic, political (mainly policy and law), culture and other factors on the development of accounting, help readers know both what they are and why, and deeply understand the current complex accounting standard system.
A brief history of auditing
Derek Matthews by Zhou Hua, translated
By combing through the development of auditing techniques and auditing procedures, this book provides a novel research perspective, which helps to understand the reasons for the frequent occurrence of audit scandals and the shortcomings of the current CPA auditing system, and forms a more convincing research finding, which makes this book a thought-provoking masterpiece.
Based on the historical materials and cases of the development and evolution of auditing procedures, this book vividly analyzes the subjectivity of CPA auditing, reveals the root causes of the dilemma of CPA auditing, and conducts a dialectical analysis of popular auditing theories. At the same time, through practical research and interviews, many first-hand practical materials of the CPA industry are collected, which portrays the true status of CPA auditing practice and provides a solid evidence foundation for academic argumentation. This book is a subversive reconstruction of the theory of auditing, especially suitable for industry professionals to refresh auditing knowledge.
Introduction to Capital Market Accounting Research (2nd Edition)
Philip Brown by Yang Songling, translated
This book is Professor Philip Brown's summary of nearly half a century of research on accounting issues in the capital market, and it is also an academic work written by this accounting master for accounting researchers. Starting from the study of the surplus-income problem proposed by Bauer and Brown (1968), this book systematically sorts out the development path of capital market accounting problem research since the 1960s, so that beginners can have a clear understanding of the research in the field. At the same time, it is also a book that introduces empirical research methods, and the evaluation criteria of empirical accounting research papers proposed in the book, as well as the judgment criteria in the selection of different accounting methods and accounting policy decisions, provide a good reference for accounting theory research and accounting practice. In addition, the authors have conducted a detailed discussion on the selection of samples, model settings, variable selection, and verifiability of conclusions in each selected literature, which has important guiding significance for readers' thesis selection, model setting and variable selection.
This book is an introductory book for learning the research of accounting problems in the capital market and empirical research methods, and it is also a must-read for scholars who are interested in the study of accounting problems in the capital market.
Rescuing Troubled Businesses (4th Edition)
Edward Altmann by Wang Yong, translated
The first edition of the book, published in 1983, is an influential monograph in the field of credit risk. The Z-scoring model proposed by Professor Artmann in 1968 is a classic way to measure the financial health of a business. The 4th edition reviews and applies the Z-scoring model to commemorate the half-century it has been around. The book provides a new review of distressed enterprises, discusses the financial relief measures, legal system, disposal process of non-performing assets, mergers and acquisitions and bankruptcy processes, etc., comprehensively updates statistical data and research literature, and adds leveraged financing, out-of-court restructuring, and international bankruptcy law. The book's incisive exposition on rescuing distressed enterprises provides a useful reference for China's current corporate bailout problems and the disposal of non-performing assets.
Recommended Reading:
Under the epidemic situation, how to solve the problem of enterprise relief?
China management under the great changes
Zhao Xiangyang
With the outbreak of the new crown pneumonia epidemic in 2020, the confrontation between China and the United States has intensified, the public opinion field has been seriously torn, and globalization is facing unprecedented challenges. Standing on the watershed of history, Management scholar Dr. Zhao Xiangyang adheres to the position of the middle way, and writes a number of well-circulated masterpieces on the future direction of Chinese enterprises under the new globalization with rich knowledge reserves and calm thinking.
From state-to-state relations to enterprise responses, from self-management to learning from Huawei, the vision is broad and grand, and the content is progressive. From the United States, Japan and Germany to Israel, as well as the Central Asian countries along the Belt and Road Initiative, Dr. Xiangyang Zhao has explored global business and cross-cultural management. From in-company entrepreneurship in the VUCA era to time management in the WeChat era, from the information cocoon room and the post-truth era full of rumors to how to reduce the impact of irrationality on decision-making judgments, Dr. Zhao Xiangyang discussed a wide range of topics, but it just responded to the "unprecedented changes in a hundred years". We have carefully polished 19 articles from many articles, strung together beads with a silk thread and edited them into "China Management under the Great Changes" for the benefit of readers.
They don't even try to change the world: Why do the top journals in management ignore the big problems facing humanity?
"China Management under the Great Change": Where Are Chinese Enterprises Going?
#今日份福利 #
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Bibliography of accounting
⚫ The Teaching Materials for The Accounting and Accounting of the National People's Congress | accounting
⚫ The Teaching Materials for The Accounting and Accounting of the National People's Congress | Basic Accounting + Fundamentals of Accounting
⚫ The Teaching Materials for The Accounting and Accounting of the National People's Congress | Intermediate Financial Accounting
⚫ The Teaching Materials for The Accounting and Accounting of the National People's Congress | Advanced Financial Accounting/Advanced Accounting
⚫ The Teaching Materials for The Accounting and Accounting of the National People's Congress | Cost and Management Accounting
⚫ The Teaching Materials for The Accounting and Accounting of the National People's Congress | Financial Statement Analysis/Financial Analysis
⚫ The Teaching Materials for The Accounting and Accounting of the National People's Congress | Accounting information systems
⚫ The Teaching Materials for The Accounting and Accounting of the National People's Congress | Financial Management/Corporate Finance
⚫ The Teaching Materials for The Accounting and Accounting of the National People's Congress | Textbook for financial management professional courses
⚫ The Teaching Materials for The Accounting and Accounting of the National People's Congress | Auditing
⚫ The Teaching Materials for The Accounting and Accounting of the National People's Congress | Textbook for auditing professional courses
⚫ The Teaching Materials for The Accounting and Accounting of the National People's Congress | Textbooks for tax courses
⚫ The Teaching Materials for The Accounting and Accounting of the National People's Congress | Accounting Course Textbooks[21.08]
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For any other questions, please contact our editors:
Zhang Ying:010-62511076 13522887232
Gao Wenxin:010-62515987 13051296617