On November 25, 2017, "Contemporary Accounting Review 2017 Academic Annual Meeting" jointly sponsored by Accounting Development Research Center of Xiamen University, Accounting Department of School of Management and Institute of Financial Management and Accounting was held in beautiful Xiamen University. A total of 68 domestic and foreign experts and scholars from Macau University of Science and Technology, Australian Western Sydney University, Hong Kong Polytechnic University, Sun Yat-sen University, Central University of Finance and Economics, Southwestern University of Finance and Economics, Hunan University, Sichuan University, Northeast Normal University, East China University of Political Science and Law, Harbin University of Commerce, China University of Mining and Technology, Shanghai University, Heilongjiang Bayi Agricultural Reclamation University and Xiamen University, as well as some teachers and students in accounting discipline of Xiamen University attended the meeting. Golden Finance also sent representatives to attend the meeting.
The conference includes four links: opening ceremony, theme report, paper report, in-depth comment and closing ceremony.
The opening ceremony was presided over by Professor Liu Feng, deputy editor-in-chief of Contemporary Accounting Review and accounting department of Xiamen University. Professor Qu Xiaohui, editor-in-chief of Contemporary Accounting Review, and Professor Du Xingqiang, head of accounting department of Xiamen University, gave welcoming speeches respectively.
Entrusted by Professor Li Jianfa, deputy party secretary and vice president of Xiamen University, and Professor Ye Jianming, dean of School of Management of Xiamen University, Professor Qu Xiaohui extended a warm welcome to the participating experts and scholars on behalf of the editorial team of Contemporary Accounting Review. Professor Qu briefly introduced the growth, achievements and operation style of Contemporary Accounting Review, thanked the authors and review experts for their long-term support, and looked forward to the joint efforts of accounting circles to build Contemporary Accounting Review into a high-level academic exchange platform for the original research of accounting and finance in China. Professor Qu Xiaohui emphasized that the research of accounting theory should be rooted in accounting practice, and the development of accounting academic needs the support of accounting practice, and thanked Golden Finance for its support to this journal.
Director Du Xingqiang said in his speech on behalf of the Accounting Department that Xiamen University has the most beautiful campus in China, and accounting is the most traditional discipline of Xiamen University. He looked forward to everyone coming to Xiamen University to experience in person, bring out the changes in accounting discipline of Xiamen University, and maintain the influence of Xiamen University.
The theme report is presided over by Professor Fu Yuanlve, executive editor of Contemporary Accounting Review. Professor Hu Rong of Xiamen University gave a keynote speech entitled The Proposition and Significance of Social Unit Category. Professor Hu Rong discussed the existing theoretical differences, the main concepts of social unit theory, the types of social units and the forms of social interaction. Professor Hu divided the types of social units in terms of scale, right relationship, satisfaction of needs and structural degree, and explained the forms of social interaction in terms of cooperation and competition, interaction and conflict, exchange and plunder.
Professor Du Xingqiang of Xiamen University gave a wonderful keynote speech with the theme of Informal Institutional Arrangement, Cultural Influence and Accounting Audit Behavior. Professor Du Xingqiang first throws out two questions: why informal system and Why cultural influence, and then leads to the theme of the speech. Professor Du Xingqiang has made in-depth discussions from the following aspects: confucianism, Guanxi, Ties, and Relationship, Religion and Other Potential Cultural Dimensions. Finally, Professor Du Xingqiang suggested Focusing on Chinese culture, to see, to hear, to touch, to eat, to smell, and to have an immersive experience.
The selected seven papers were reported by the conference, commented and exchanged by experts: Dr. Tang Xiaojian from Sun Yat-sen University, Associate Professor Hu Shengchang from Sichuan University, Yang Jinxuan from Southwestern University of Finance and Economics, Yang Lu from Hunan University, Dr. Du Yingjie from Shanghai University, Yao Qiangqiang from Heilongjiang Longbayi Agricultural Reclamation University and Zhang Weiwei from China University of Mining and Technology respectively reported CFO V.S. CEO: Organizational Identity and Internal Control Quality, Heterogeneous Institutional Shareholding and Corporate Investment: Governance Effect of Geographical Neighborhood, Research on the Relationship between Corporate Social Responsibility and Earnings Management, Can Good Communication between Enterprises and Investors Reduce the Risk of Stock Price Crash, Religion and Corporate Social Responsibility, Competitive Strategy, Innovation Ability and Business Performance, Political Geography, Corporate Internal Governance and Income Tax Burden, etc. At the same time, this academic annual meeting also honored to invite outstanding young scholars such as Associate Professor Hu Dali from Northeast Normal University Business School, Professor Wang Yanchao from Central University of Finance and Economics, Professor Zhao Jingwen from Xiamen University, Assistant Professor Xia Chongwu from Xiamen University, Assistant Professor Si Yi from Xiamen University, Assistant Professor Tang Feng from Hong Kong Polytechnic University and Associate Professor Chen Yangyang from East China University of Political Science and Law to give one-on-one in-depth comments on the thesis. Excellent comments by experts and active and enthusiastic discussions by participating scholars made the whole meeting climax one after another.
Professor Lin Zhijun from Macao University of Science and Technology, Professor Hu Jingbo from Northeast Normal University and Professor Zhang Guoqing from Xiamen University presided over the discussions at various stages.
Professor Liu Feng gave a wonderful summary of the closing ceremony. On behalf of the conference organizers, Professor Liu expressed his gratitude to the speakers, guest commentators and sponsors of the seminar, and announced the winners and bonuses of the Best Paper Award and Best Comment Award of this annual conference. The best paper award of this conference was awarded to Dr. Tang Xiaojian from Sun Yat-sen University (report paper: CFO V.S.CEO: organizational identity and internal control quality);The Best Review Award was awarded to Professor Wang Yanchao from Central University of Finance and Economics.
Finally, Professor Hu Jingbo, the representative of the Business School of Northeast Normal University, the organizer of the "2018 Spring Symposium of Contemporary Accounting Review", gave a warm speech.
