China Journal of Accounting Studies

Aims & Scope

China Journal of Accounting Studies (CJAS) is the official international research journal of the Accounting Society of China.

It aims to serve as a forum for knowledge exchange between and among Chinese and international academics, research students, policy makers and others interested in accounting and finance research and developments in China and elsewhere.

The journal adheres to a principle of openness and inclusiveness and embraces any established or innovative theoretical paradigm based on economics, sociology, psychology and other related sciences or social sciences.

It welcomes contributions across a wide range of research methodologies (e.g. analytical, archival, experimental, survey and qualitative case methods) and topics (e.g. financial accounting, management accounting, finance and financial management, auditing, corporate governance, public sector accounting, social and environmental accounting, accounting education, accounting history and accounting information systems).

Studies that focus on Chinese as well as non-Chinese accounting and finance theories, methods and issues are equally acceptable.

Submitted manuscripts will be evaluated on their originality, rigor, relevance and quality of exposition.

Metrics & Ranking

Abstracting & Indexing

Journal is indexed in leading academic databases, ensuring global visibility and accessibility of our peer-reviewed research.

• Scopus
• Google Scholar
• Directory of Open Access Journals (DOAJ)

Subjects & Keywords

Journal’s research areas, covering key disciplines and specialized sub-topics in Business, Management and Accounting, designed to support cutting-edge academic discovery.

Licensing & Copyright

This journal operates under an Open Access model. Articles are freely accessible to the public immediately upon publication. The content is licensed under a Creative Commons Attribution 4.0 International License (CC BY 4.0), allowing users to share and adapt the work with proper attribution.

Copyright remains with the author(s), and no permission is required for non-commercial use, provided the original source is cited.

Policy Links

This section provides access to essential policy documents, guidelines, and resources related to the journal’s publication and submission processes.

• Aims scope
• Homepage
• Oa statement
• Author instructions
• License terms
• Review url
• Board url
• Copyright url
• Plagiarism url
• Preservation url
• Apc url
• License

Plagiarism Policy

This journal follows a plagiarism policy. All submitted manuscripts are screened using reliable plagiarism detection software to ensure originality and academic integrity. Authors are responsible for proper citation and acknowledgment of all sources, and any form of plagiarism, including self-plagiarism, will not be tolerated.

For more details, please refer to our official: Plagiarism Policy.

APC Details

The journal’s Article Processing Charge (APC) policies support open access publishing in Business, Management and Accounting, ensuring accessibility and quality in research dissemination.

This journal requires an Article Processing Charge (APC) to support open access publishing, covering peer review, editing, and distribution. The current APC is 1,190.00 GBP. Learn more.

Explore journals without APCs for alternative publishing options.

Most Cited Articles

The Most Cited Articles section features the journal's most impactful research, based on citation counts. These articles have been referenced frequently by other researchers, indicating their significant contribution to their respective fields.

• Global Comparability in Financial Reporting: What, Why, How, and When?

  Citation: 63

  Authors: Mary E.

• Carbon disclosure, carbon performance, and cost of capital

  Citation: 61

  Authors: Yu, Qingliang, Kaitian

• Do corporate green investments improve environmental performance? Evidence from the perspective of efficiency

  Citation: 46

  Authors: Yutao, Jian

• Share pledging by controlling shareholders and real earnings management of listed firms*

  Citation: 34

  Authors: Xie, Liao

• Chinese annual report readability: measurement and test

  Citation: 33

  Authors: Wei, Zhenye, Donghua

• Engagement audit partner experience and audit quality

  Citation: 31

  Authors: Xiaoke, Yanyan, Lisheng, Yuping, Zhenyu

• Confucian culture and stock price crash risk

  Citation: 31

  Authors: Xixiong, Wanli, Xichan

• Why do state-owned enterprises over-invest? Government intervention or managerial entrenchment

  Citation: 27

  Authors: Jun, Lishuai

• The Risk Premium of Audit Fee: Evidence from the 2008 Financial Crisis

  Citation: 24

  Authors: Tianshu, Jun

• What should be the nature and role of a revised Conceptual Framework for International Accounting Standards?

  Citation: 22

  Authors: Richard