On April 13-14, 2018, "Contemporary Accounting Review 2018 Spring Symposium and Doctoral Workshop" ended successfully in the lecture hall of Business School of Jingyue Campus of Northeast Normal University in Changchun, Jilin. The conference was jointly sponsored by Accounting Development Research Center of Xiamen University, Accounting Department of School of Management of Xiamen University and Institute of Financial Management and Accounting of Xiamen University, and undertaken by Business School of Northeast Normal University. A total of 108 participants from Sun Yat-sen University, Chongqing University, Central University of Finance and Economics, University of International Business and Economics, Jilin University, Jilin University of Finance and Economics, Dongbei University of Finance and Economics, Fuzhou University, Northeast Normal University and Xiamen University gathered together to share this academic event.
The conference is divided into two stages, namely, "Doctoral Workshop" and "Contemporary Accounting Review 2018 Spring Symposium". Professor Qu Xiaohui, the founding editor-in-chief of Contemporary Accounting Review, presided over the opening ceremony. Professor Liu Feng, editor-in-chief of Contemporary Accounting Review, Professor Fang Guozhong, party secretary of Northeast Normal University Business School, and Professor Lu Kangyin, Dean, delivered speeches respectively.
On April 13th, during the opening of the first phase of the "Doctoral Workshop", Professor Liu expressed his gratitude to the host business school of Northeast Normal University, and hoped that participants would make full use of the opportunity to discuss and exchange research ideas together. The room clerk extended a warm welcome to the experts, teachers and classmates attending the meeting, and expressed heartfelt thanks to the preparatory staff. He hoped that the participants would cherish the opportunity of dialogue with famous artists and wish all teachers and students a happy trip to Changchun. Professor Qu expressed the hope that young and middle-aged experts and scholars who are active in the academic front will display the latest research results and enhance the academic research level through this platform.
This doctoral workshop is honored to invite Professor Xin Qingquan of Chongqing University, Professor Liu Feng of Xiamen University, Professor Zhang Junsheng of Sun Yat-sen University and Professor Wu Xi of Central University of Finance and Economics to give wonderful lectures to doctoral students and delegates. The topics of the speeches are Securities Supervision and Accounting Choice, Mystery of the Board of Directors: Case Perspective, Research Opportunities in Tax Reform: Literature Review in Eighty Years and Curiosity and Concentration in Academic Pursuit.
Professor Xin Qingquan introduced four theories of supervision based on a large number of classic documents, and made a unique analysis on the supervision and accounting choice of the securities market in combination with the characteristics of the securities market. On this basis, it points out how securities supervision shapes accounting choice, and how it affects its choice space and the consequences of resource allocation.
From the perspective of cases, Professor Liu Feng has brought us different inspirations. Professor Liu starts from the three elements of research, namely, topic selection, conjecture and argumentation: teaching graduate students to broaden their horizons, observe more and think more, and there are many topics worth studying. At the same time, bold assumptions and careful verification after selecting the topic are the necessary steps to do research.
Professor Zhang Junsheng analyzed the potential research opportunities in tax reform by interpreting a series of classic research documents of three important tax reforms in American history. Professor Zhang pointed out that tax reform is only an experimental environment, and only by combining and testing the theory can the research be sublimated.
Professor Wu Xi, titled Curiosity and Concentration in Academic Pursuit, started with his personal experience, and described the possible difficulties and coping experiences in academic research: project management, time management and priority management should be done well. Professor Wu also pointed out the important role and significance of curiosity and concentration for continuous research.
On April 14, the second stage of the conference, "2018 Spring Academic Seminar of Contemporary Accounting Review", was opened. First of all, Professor Qu Xiaohui pointed out that 2018 is the starting point of the second decade of Contemporary Accounting Review, and the development of journals has also entered a new period. Professor Qu announced that Contemporary Accounting Review will be upgraded from a semi-annual magazine to a quarterly magazine, with Professor Liu Feng of Xiamen University as editor-in-chief. Professor Qu also said that the development and progress of Contemporary Accounting Review can not be separated from the joint support and maintenance of many scholars, and hoped that through this conference, all the participating guests would extend their academic enthusiasm and friendship to discipline construction, personnel training, academic exchanges and other aspects. Next, Professor Liu Feng said that Contemporary Accounting Review is not only an academic exchange platform, but also a platform for young scholars to grow up and is an open platform. Experts and scholars are welcome to choose Contemporary Accounting Review as a platform to publish research results and pass on ideas. Professor Liu also expressed his sincere gratitude to Northeast Normal University, experts and scholars, and all the guests attending the meeting. Finally, Professor Lv Kangyin expressed his welcome and gratitude to all the guests, thanked the Accounting Development Research Center of Xiamen University and all the guests for trusting the Business School of Northeast Normal University, and thanked the platform of Contemporary Accounting Review for its valuable research experience and wisdom in life.
After the opening ceremony, the conference entered three links: theme report, paper report and exchange and closing ceremony.
The meeting specially invited Professor Wu Xi from the Central University of Finance and Economics and Gao Changshan, the professor of the College of Liberal Arts of Northeast Normal University, to give keynote speeches. The keynote speech was presided over by Professor Fu Yuanlve, executive editor of Contemporary Accounting Review.
The topic of Professor Wu Xi's keynote speech is A Review of the Imperial Literature on Audit Partners, which mainly integrates and combs the important documents of audit partners in recent ten years, and analyzes the future research opportunities in this field.
At present, the interdisciplinary integration and the cultivation of compound talents are the trend of educational development. Accounting is a humanities subject, and the cultivation of humanistic quality is of great benefit to the development of related research. Professor Gao Changshan gave a keynote speech entitled Cultural Self-confidence and Language and Literature, introduced three main aspects of building cultural self-confidence, and shared relevant knowledge of language and literature.
Many excellent articles were collected in this spring academic seminar. After many rounds of expert selection, seven papers will be reported. The authors and topics of the paper are Public Network Agglomeration and Government Auditing Strength by Liu Xiaohong, Ph.D. student of Nanjing University of Aeronautics and Astronautics, and Is the Signature Accountant Constrained by Reputation Accounting System? by Assistant Professor Si Yi of Xiamen University. Professor Xu Ping of Fuzhou University, Resignation of the Chairman of the New Third Board, Heterogeneity of Corporate Performance and Human Capital Structure of Senior Management Team, Xu Chang, Ph.D. student of Jilin University, Research on Fair Value Manipulation and Its Path to Avoid Loss and Earnings Decline, Li Li, Ph.D. student of Jilin University, Research on Value Correlation of Comprehensive Report Quality, Tang Liang, Associate Professor of Northeast Normal University, Influence of Industry Learning Effect on Enterprise Capital Structure Decision and Xie Yuhui, Master Student of Fujian Agriculture and Forestry University, with Equity Incentive and Purchase of Audit Opinions.
In this seminar, well-known experts and outstanding young scholars, such as Professor Chen Yanli from Dongbei University of Finance and Economics, Professor Xin Qingquan from Chongqing University, Professor Zhu Jigao from University of International Business and Economics, Associate Professor Zhao Jing from Northeast Normal University, Professor Zhang Junsheng from Sun Yat-sen University, Associate Professor Liang Shangkun from Central University of Finance and Economics, and Assistant Professor Liu Nanqin from Xiamen University, were invited to give one-on-one wonderful in-depth comments on the thesis.
Professor An Yaren, Professor Song Yinghui and Associate Professor Hu Dali of Northeast Normal University presided over the discussions at each stage.
With the support of all parties, after two days of passionate academic exchanges, the host, Professor Hu Jingbo, director of MBA/MPACC Center of Northeast Normal University Business School, announced that the two-day meeting came to a successful conclusion. Professor Qu Xiaohui made a wonderful and solemn summary of this seminar and expressed the hope that through this meeting, the purpose of promoting academic exchanges and expanding research horizons will be effectively achieved, so as to further improve the quality of Contemporary Accounting Review. Scholars are welcome to actively give manuscripts and actively participate in and support the academic seminars of this journal, so as to make this journal an influential platform for academic exchange and promotion of academic thoughts in accounting discipline.
At the end of the meeting, Professor Fu Yuanlve announced the winners of the Best Paper Award and the Best Review Award of this academic seminar and issued certificates. The best paper award of this conference was awarded to Xu Chang doctoral student from Jilin University (report paper: Fair Value Manipulation and its Path Research to Avoid Loss and Earnings Decline);The Best Review Award was awarded to Professor Zhang Junsheng from Sun Yat-sen University (review paper: Study on the Value Relevance of Comprehensive Report Quality).
The successful conclusion of this grand meeting represents another important milestone in the development of Contemporary Accounting Review. It is also a witness to the friendly cooperation between the Accounting Development Research Center of Xiamen University and the Business School of Northeast Normal University, and a good beginning for deepening cooperation between the two sides. The successful holding of the seminar is of great significance for integrating the research experience and achievements of scholars from different institutions, promoting the growth of young scholars, creating an open platform for theoretical discussion and experience exchange, and leading the innovation and development of accounting research.
