JAR (Journal of Accounting Research), TAR (Journal of Accounting Review) and JAE (Journal of Accounting and Economics) have always been regarded as the top three accounting journals in the world, which were founded by the University of Chicago, the American Accounting Association and the University of Rochester respectively, with extremely high original quality requirements. JAR, in particular, opened a new era of empirical research on accounting in the world and inherited the Chicago School, which was arrogant or exclusive. No Chinese mainland scholar has published a research paper with JAR before, and this article can be said to be the first JAR paper published by Chinese mainland accounting circles.
Chen Hanwen is currently a professor of accounting at Xiamen University, a doctoral supervisor, and concurrently the vice president of Xiamen University School of Management. During the academic year of 2000-2006 54 38+0, I made an academic visit at St. Mary's University and the School of Accounting of the University of Waterloo, and studied at Harvard Business School (HBS) in August 2008. He has independently presided over 6 scientific research projects such as the National Natural Science Foundation Project, the National Social Science Foundation Project and the Key Research Base of Humanities and Social Sciences of the Ministry of Education, and published more than 30 academic papers in domestic first-class core academic journals such as Economic Research, Managing the World and Accounting Research. His main research areas are accounting and auditing in China's capital market. Wang Yanyan is a postdoctoral researcher at the University of Houston. In 2005, he entered the Youbo project of Xiamen University, and in 2007, he went to the University of British Columbia as an exchange scholar. He has published many papers in domestic core academic journals such as Managing the World, Audit Research and Accounting Research, and his main research direction is accounting and auditing.
Professor Chen Hanwen, Wang Yanyan, an assistant professor, and two American university scholars have studied a classic basic accounting theory problem-accounting conservatism for more than three years. In the past, most of the research on the factors affecting accounting conservatism focused on the characteristics of borrowers. Based on the unique market environment in China, and considering the influence of the characteristics of borrowers (enterprises with different ownership) and lenders (banks with different ownership) on accounting conservatism, this paper adopts the method of combining large sample empirical test and case study to deeply explore the reasons for the difference of accounting information conservatism between state-owned enterprises and non-state-owned enterprises. Considering the characteristics of borrowers and lenders, this paper theoretically expands the research perspective of accounting conservatism, and links the ownership of banks and enterprises with accounting conservatism for the first time, providing evidence for the usefulness of accounting information in China's capital market to creditors.
The publication of this paper means that the internationalization strategy of scientific research in our school of management has achieved results. To this end, the School of Management actively worked out the internationalization reform plan for doctoral education, and invited professors from Yale University, Houston University, Carnegie Mellon Business School, Taipei University and other universities to give lectures to help improve the research level of our school. This academic paper published in JAR by Professor Chen Hanwen and Assistant Professor Wang Yanyan is the first paper published by our teachers in an international class A academic journal recognized by North America, which indicates that our teachers' ability and level of using international mainstream research methods for scientific research has been recognized by international mainstream academic circles. This is of extraordinary significance to consolidate and enhance the academic position of our institute in the domestic accounting field, and to promote the integration of our accounting discipline into the mainstream international academic circles, which will inspire the scholars engaged in accounting academic research in our institute to strive to climb the peak and create greater glories!