On June 17, 2022, the 2022 spring academic seminar of contemporary accounting review was held in Xiamen offline (online synchronization). A total of 80 experts, scholars, teachers and students from Shanghai Lixin School of accounting and Finance / National University of Singapore, Shanghai Jiaotong University, Chongqing University, Yunnan University, Northeast University of Finance and economics, Zhejiang business and Technology University, Nanjing University of Finance and economics, Shihezi University, Fuzhou University and Xiamen University attended the meeting. The conference was jointly sponsored by the accounting development research center of Xiamen University and the accounting department of the school of management of Xiamen University, and co organized by the school of management of Tibet Minzu University and the Xiamen cross strait accounting cooperation and Exchange Promotion Association. And it was supported by the development fund of the accounting department of Xiamen University of Guanya and the "Fujian Accounting Master Studio" of Xiamen University.
🔺 Group Photo
The meeting was presided over by Professor Zhangguoqing, deputy director of the accounting department of the school of management of Xiamen University.
The opening ceremony was addressed by Professor Yu Lisheng, vice president of the School of Management of Xiamen University, and Professor Liu Feng, chief editor of Contemporary Accounting Review and director of Accounting Development Research Center of Xiamen University. Professor Yu Lisheng spoke highly of the development achievements of Contemporary Accounting Review in recent years and expressed his wishes for the success of the conference. Professor Liu feng expressed his gratitude and welcome to the online and offline experts, scholars and students. Centering on the development direction of combining accounting discipline with other interdisciplinary disciplines, Professor Liu put forward new hopes for the future development of Contemporary Accounting Review.
After the opening ceremony, the conference entered four links: theme report, thesis report and exchange, academic lecture and closing ceremony.
The theme report was presided over by Professor Zeng Aimin, vice president of Zhejiang Industrial and Commercial University, and Professor Zhang Jinruo, Dean of the accounting department of the school of Economics and Business Administration of Chongqing University.
In the theme report, Professor Li Zhen, Shanghai Lixin School of Accounting and Finance and National University of Singapore, Professor Guan Kai, School of Ethnology and Sociology, Yunnan University, Professor Long Xiaoning, School of Intellectual Property Rights, Xiamen University, and Professor Xia Lijun, Dean of the accounting department, Shanghai Jiaotong University, respectively made a presentation entitled "how young scholars survive in the academic community""country, diversity and daily life,""finding real problems in economic practice"and"Chinese capital market".
Professor Li Zhen first pointed out that the process of scientific research is becoming more and more difficult at present by taking the relationship between passport strength and the number of citation indexes as an example. At the same time, through the comparison of domestic and foreign publications, it is found that Chinese publications are actually more broad and inclusive. However, it is a pity that the current academic language is relatively single, and most studies based on China are published in English, reducing the diversity. Finally, Professor Li Zhen pointed out that in doing academic research, we should cultivate the characteristics of curiosity, resilience, be free from temptation, be willing to challenge authority, and widely involve in accounting, finance, economy, archaeology, history, climate, literature and other disciplines.
Professor Guan Kai introduced the embodiment of Ethnology in daily life from the perspective of development. Taking the rapid growth of Manchu population during the family planning period and the phenomenon of "Shandong Manchu" as an example, Professor Guan Kai pointed out that nationality is not a natural reality, but a cultural reality. At the same time, Professor Guan Kai also pointed out that nationality is not the reason to explain diversity. With the arrival of the post industrial era, diversity began to dissipate gradually, which reflected in the disintegration of authority, the formation of consumerism values and the commercialization of knowledge in daily life.
Professor Long Xiaoning first introduced what is the real problem in social science, that is, the problem that can be falsified and needs to be solved in practice. Professor Long Xiaoning, in combination with his own research experience, proposed that the real problems in economic practice should be solved like detectives. With regard to the comparison between systems and policies, Professor Long Xiaoning proposed that the institutional environment is the more basic and fundamental condition, which determines whether the policy incentives have long-term effectiveness. Therefore, promoting scientific and technological innovation and the development of the real economy needs to promote the construction of the legal system.
Professor Xia Lijun pointed out that scientific and technological innovation is an important path to promote economic development, and scientific and technological innovation mainly comes from the financial system, especially the capital market. China's capital market gradually tends to be market-oriented, legalized and internationalized in guiding the allocation of resources, but it also has strong administrative supervision and personalized characteristics such as state-owned equity of listed companies. At present, China has become the second largest capital market in the world. However, it still faces many challenges, such as political and business relations, social relations and market development.
A total of 68 papers were received at this annual meeting. Seven papers were selected by experts for the conference report, expert comment and communication. The topics of the report and the paper are: Wang Xintao, Northeast University of Finance and Economics, "Key Customers with State Background and New Stock Underpricing - Experience Evidence from A-share IPO Market", "Reduction Motivation, Path and Consequence Research under Clearance-type Equity Pledge of Controlling Shareholder" by Dr. Zheng Linqing, Fuzhou University--Take Print Record as an Example, "International Business Enterprises, Bilateral Political Relations and Credit and Credit Interest Margin" by Shi Dongqing, Zhejiang University of Industry and Commerce, and Teacher Chen Ji of Fuzhou University, "Does the Government-led Audit Talent Training Project Increase Audit Fee Premium--Based on the Evidence of Accounting Leaders and Project of the Ministry of Finance";"Can Taxation Bureau’s Operation of Government Social Media Affect Corporate Tax Avoidance?——Evidence from Chinese Sina Weibo"Dr. Jiang Qi, Northeast University of Finance and Economics;Xiamen University Xie Shuyi's "Research and Development Expense plus Deduction Policy's Impact on Enterprise Investment Efficiency" and Shi Hezi University Tao Yuan's "Institutional Investor Group's Impact on Performance Forecast Behavior".
This seminar invites Professor Luo Jinhui of Xiamen University, Associate Professor Liu Yuanyuan of Xiamen University, Professor Li Rong of Xiamen University, Associate Professor Liu Xinmin of Xiamen University, Professor Zheng Zheng, Professor Guo Shijun of Chongqing University and Professor Chen Jing of Jiangxi Normal University to comment on seven articles in depth from the contributions of articles, theoretical logic and empirical results.
The report and exchange of this paper was chaired by Professor Luo Jinhui, Department of Accounting, School of Management, Xiamen University, and associate Professor Xiong Feng.
At the closing ceremony, Professor Liu Feng, Director of Accounting Development Research Center of Xiamen University, Editor-in-Chief of Contemporary Accounting Review and Department of Accounting of Xiamen University, made a brief summary. Professor Liu said that the content of this conference is multi-disciplinary, and hope to inspire the research of scholars, so that "Contemporary Accounting Review" can become a platform for young scholars to try different ideas.
Through the voting of the paper review committee group, the best paper award in this academic seminar was awarded to Shi Dongqing, student of Zhejiang University of Industry and Commerce (enterprise transnational operation, bilateral political relations and credit spreads of creditor's rights); The Best Comment Award was awarded to Mr. Li Rong, who applied for slaughter at Xiamen University (Comments on transnational business, bilateral political relations and bond credit spreads).
🔺 The Best Paper Award
🔺 The Best Comment Award
The symposium was held successfully under the Xiamen line, which promoted academic exchanges between brothers and colleges, shared basic theories and latest developments in the interdisciplinary field, and enhanced mutual understanding and cooperation among scholars in the fields of accounting and financial research. In the future, the sponsors will not forget to launch and support original and interesting academic research on the platform of Contemporary Accounting Review, and strive to promote accounting research!
(from: https://cas.xmu.edu.cn/en/info/1017/2733.htm )
