China Needs Forensic Accounting Education

On Inflation Accounting in China

Recently, China has a more prominent trend of domestic price rise, which has obviously influenced public’s daily life and corporate production and operation. If we don’t take effective measures to deal with price trend, it will lead to further strengthened inflation expectation and deteriorate market economy order. Business community is actively seeking countermeasures to deal with the impact o...

Instructional Innovations in Accounting Education

Simulation in digital forensic education

The paper starts by describing the role of simulation and role play in education and training. A variety of examples, such as flight simulation, medical simulation, military personnel and stress, simulation in computer science education. The core definition of simulation is that it allows students to explore a problem area in a safe and controlled environment. We contrast different approaches, ...

Forensic Nursing Education: Online Programs

The shift to online forensic nursing education is growing in professional development and continuing education required for certification. Students and instructors are attracted by the ease of use and personalization inherent to asynchronous online instruction. Online education can provide a mechanism for timely and supplemental training to address personnel shortages in certain professional ro...

China Journal of Accounting Research, Vol 2 Issue 2 Corporate Governance and Accounting Conservatism in China*

A principal-agent relationship exists among creditors, shareholders and management, and information asymmetry among them leads to asymmetric loss functions, which induces conservative accounting. This paper investigates the determinants of accounting conservatism using accrual-based measures and data from 2001 to 2006 in China. We find that a higher degree of leverage, lower level of control of...