【作者单位】a Fisher School of Accounting, Warrington College of Business Administration, University of Florida, USA b Centre for International Accounting and Finance Research, University of International Business and Economics, Beijing, China
【摘要】 This article is developed from the authors’ keynote speeches at the Second Research Conference of the China Journal of Accounting Studies in November 2014 in Beijing, sponsored by the Accounting Society of China. We first discuss the importance of co...