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Cited by

• 1998THE RISE AND FALL OF DEBIT-CREDIT BOOKKEEPING IN CHINA: HISTORY AND ANALYSIS47 cited
• 2013Tax Effects of Book-Tax Conformity, Financial Reporting Incentives, and Firm Size46 cited
• 2003The foundation of Confucianism in Chinese and Japanese accounting33 cited
• 2010Value relevance of accounting information in China pre‐ and post‐2001 accounting reforms28 cited
• 2001Accounting and management controls in the classical Chinese novel: A Dream of the Red Mansions26 cited
• 2001An empirical evaluation of the new system of business accounting in China25 cited
• 2022Ending at the Wrong Time: The Financial Reporting Consequences of a Uniform Fiscal Year-End17 cited
• 2003Some Empirical Evidence of Chinese Accounting System and Business Management Practices from an Ethical Perspective16 cited
• 2006The Role of Culture and Accounting Education in Resolving Ethical Business Dilemmas by Chinese and Canadians9 cited