To jointly promote the development of accounting research and promote academic cooperation and think tank development in accounting and related disciplines between the mainland and Hong Kong, Macao and Taiwan. The "Contemporary Accounting Review 2020 academic annual meeting" was jointly hosted by the accounting development research center of Xiamen University, the Macao Accounting Research Center, the school of management of Xiamen University, the Business School of Macau University of science and technology, the accounting department of the school of management of Xiamen University and the Institute of financial management and accounting of Xiamen University. More than 100 experts, scholars, teachers and students at home and abroad from the University of Macau, the Macao Institute of tourism, the Macao University of science and technology, Peking University, Sun Yat sen University, Hunan University, Shanghai Jiaotong University, Southeast University, Xiamen University, as well as Macao accounting practitioners attended the meeting.
🔺 group photo
The meeting was divided into two stages, "contemporary accounting review 2020 academic annual meeting" and "young teachers' workshop".
DAY1：Contemporary accounting review 2020 academic annual meeting
On November 27, the first stage of the conference, "contemporary accounting review 2020 academic annual meeting" was held at 702, block O, Macau University of science and technology.
🔺 Group photo of guests at the ceremony
The opening ceremony was presided over by Professor Qu Xiaohui, the founding editor of Xiamen University's contemporary accounting review. Professor Su Yuzhou, vice president of Macau University of science and technology, Dean of business school and visiting professor, editor in chief of contemporary accounting review, and Professor Liu Feng, director of the accounting development research center of Xiamen University, delivered speeches successively. Professor Su Yuzhou welcomed the experts on behalf of the University. He said that Xiamen University and Macau University of science and technology have a good cooperation and long-standing relationship. He looked forward to strengthening academic exchanges between the two universities and other brother universities in the future, promoting accounting discipline research, and establishing a broader cooperation platform. Professor Liu Feng said in his speech that the sudden COVID-19 has changed the world and mankind. Under this new situation in 2020, contemporary accounting review, as an exchange platform of accounting disciplines, hopes to promote the integration and development of interdisciplinary and interdisciplinary disciplines, and calls on scholars to pay attention to more interesting, meaningful and original research while studying science and refinement.
🔺 Professor Qu Xiaohui
🔺Su Yuzhou, vice president
🔺Professor Liu Feng
After the opening ceremony, the meeting held three links: theme report, paper report and exchange, and closing ceremony.
1．Theme report
The theme report of this meeting was presided over by long Xiaoning, a distinguished professor of Changjiang Scholars and professor of Intellectual Property School of Xiamen University.
🔺 Professor Long Xiaoning
Professor Wang ChuanChao, director of the Institute of Anthropology of Xiamen University, delivered a keynote speech entitled "the evolution of accounting ideas and behavioral consciousness seen in Archaeology". As an interdisciplinary scholar, Professor Wang introduced the evolutionary history and characteristics of human beings to the guests, and showed the life of ancient human beings and the origin of early accounting from the perspective of tool use and painting art.
Professor Guan Jieqi of Macao Tourism Institute delivered a keynote speech entitled "sustainable development and social responsibility audit of Macao's pillar industries". Professor Guan introduced the historical background, sustainable development and social responsibility accounting of Macao's pillar industries in combination with the economic development characteristics of Macao SAR.
🔺Professor Wang ChuanChao
🔺 Professor Guan Jieqi
2．Thesis report and communication
More than 50 papers were received at this annual academic meeting. The following eight papers were selected by experts for conference reports, expert comments and exchanges: the "collaborative research on the audit of government comprehensive financial reports and the audit of draft financial statements from the perspective of national governance" reported by Associate Professor Zhou Shuguang of Southeast University, and the "analyst tracking, financing constraints and audit opinion purchase - based on the perspective of earnings management" by Dr. Longmei Wang of Macau University of science and technology "Evolution and integration of accounting history: a classification perspective based on national governance system" by Assistant Professor Yu Junli of Shanghai Jiaotong University, "internal compensation gap of executives, diversification and enterprise innovation" by Dr. Zhang Ci of Macau University of science and technology, "does zero based budgeting weak ratchet effect on financial budget - A case study of Zhuhai municipal financial budget" by Professor Liu Ming of Macau University, Dr. Yang Zihan of Macau University of science and technology "enterprise value evaluation: does real options have more information content", Professor Ding Fangfei of Hunan University "key audit matters and non opportunistic earnings management" and Associate Professor Chen Min of Hunan University "collation and Research on the accounting books of bamboo slips and weapons unearthed in the Qin and Han Dynasties".
🔺Associate professor Zhou Shuguang
🔺 Dr. Wang Longmei
🔺Assistant Professor Yu Junli
🔺Dr. Zhang Ci
🔺 Professor Liu Ming
🔺 Dr. Yang Zihan
🔺 Professor Ding Fangfei
🔺 Associate Professor Chen Min
We are honored to invite Professor Luo danglun of Sun Yat sen University, Assistant Professor Liu Xinming of Xiamen University, Professor Liu Feng, Assistant Professor Shentu Lirong, Assistant Professor Liu nanqin, Assistant Professor Liu Yuanyuan, Associate Professor Zhang Haomin of Macau University of science and technology, and Professor Yu Junli of Shanghai Jiaotong University to make in-depth comments on the eight papers.
🔺 Professor Luo danglun
🔺 Assistant Professor Liu Xinming
🔺 Assistant Professor Shentu Lirong
🔺 Assistant Professor Liu Nanqin
🔺 Assistant Professor Liu Yuanyuan
With the wonderful comments of three moderators, Professor Lin Jingzhi of Macao Tourism Institute, Professor Cai Ning of Xiamen University and Professor Luo Jinhui, the guests actively interacted.
🔺Professor Lin Jingzhi
🔺 Professor Cai Ning
🔺 Professor Luo Jinhui
3．Closing ceremony
The closing ceremony was presided over by Assistant Professor Lu Chan of Macau University of science and technology.
🔺 Assistant Professor Lu Chan
The executive editor of contemporary accounting review, Professor Xin Qingquan of Chongqing University and Changjiang Scholar, and Professor Lin Zhijun, vice president of Macau University of science and technology and professor of business school, made a wonderful summary of the closing ceremony. Professor Xin said that the topics discussed at this meeting are diverse and the research methods are different; The high-quality academic conference benefited the guests a lot. Professor Lin Zhijun once again welcomed the guests, expressed support for the friendly cooperation between Macao University of science and technology and Xiamen University, thanked the keynote speakers, paper speakers and commentators of the seminar, as well as the conference organizers, and wished the construction and development of the platform of contemporary accounting review.
🔺 Professor Xin Qingquan
🔺 Lin Zhijun, vice president
Through the voting of the paper review committee group, the winners of the best paper award and the best comment award of this academic seminar are the best paper award awarded to associate professor Chen Min of Hunan University (report paper: does policy uncertainty increase audit fees?); The best comment award was awarded to Professor Zhang Haomin of Macau University of science and Technology (comment paper: key audit matters and non opportunistic earnings management). Professor Su Yuzhou, vice president and Dean of the Business School of Macau University of science and technology, presented the award certificate.
🔺 Winner of best Thesis Award
🔺 Winner of the best comment Award
On the occasion of the 20th anniversary of the Macau University of science and technology, the 2020 academic annual meeting of contemporary accounting review held at the Macau University of science and technology is of great significance. Many scholars at home and abroad gathered here to discuss academic issues, collide with ideological sparks, and innovate research thinking. In the future, the friendly cooperation between Xiamen University and Macau University of science and technology will continue, and the platform of contemporary accounting review will continue to support original and interesting academic research and strive to promote accounting research in the context of China!
DAY2：Young teachers workshop
On November 28, the second stage of the conference, "young teachers' workshop" was held at 221, building N, Macau University of science and technology.
The workshop aims to promote academic cooperation and exchanges in accounting and related disciplines between the mainland and Macao, and promote understanding and exchanges between young teachers from the two universities and other brother universities. Professor Liu Feng from Xiamen University presided over the session.
Professor Luo Jinhui from Xiamen University elaborated on the ownership structure and the formation of multi-level ownership structure. Assistant professor Liu Nanqin of Xiamen University put forward his unique views on capital valuation. Cai Ning, the professor from Xiamen University, had an in-depth exchange with the teachers present on the governance effect of the general meeting of shareholders of the company. Assistant professor Liu Yuanyuan of Xiamen University expressed his unique views from the perspective of director chain. Liu Xinming, assistant professor of Xiamen University, made an in-depth discussion from the aspects of audit, corporate governance and control audit. Assistant professor Shentu Lirong of Xiamen University shared the social network of the board of directors. Assistant professor Zhang Tianyu from Macau University of science and technology shared his views on corporate financial peer effect. Assistant Professor Lu Chun from Macau University of science and technology expressed his unique views on the relationship between financial accounting and marketing. The simple assistant professor of Macau University of science and technology and the young teachers present discussed and exchanged views on non-profit accounting and charity accounting.
🔺 Professor Xiao Zezhong
🔺Lin Zhijun, vice president
🔺 Assistant Professor Zhang Tianyu
🔺Assistant Professor Lu Chun
🔺 Assistant Professor Cao Qun
🔺Assistant Professor Jian Pu
In addition, Assistant Professor Yu Junli of Shanghai Jiaotong University analyzed the relationship between Chinese traditional culture and accounting. Chen Min, an associate professor from Hunan University, analyzed the development of accounting in ancient China from the perspective of relevant accounting books in ancient China. Assistant Professor Cao Qun of Macau University of science and technology believes that the general history of accounting is of great significance for accounting research. Professor Liu Feng then shared the history of accounting words and figures in human development, and discussed with Professor Liu Ming of the University of Macau on the reasons and effects of the decline of the current international status of the United States. Professor Xiao Zezhong from the University of Macau, while affirming the research of accounting history, also expressed his unique views on the special opportunities of accounting research in Macau. Professor Lin Zhijun, vice president of Macau University of science and technology, expressed his views on the impact of blockchain and other scientific and technological progress on accounting. Finally, the young teachers exchanged views on whether the COVID-19 has brought about changes in personal concepts, multi-level ownership structure, postgraduate writing and related party transactions have become daily operations.
🔺group photo
This young teachers' workshop was successfully concluded. While sharing and communicating with each other, young teachers also had a new understanding of their own research. The intense academic exchanges sparked wisdom, which not only enhanced the friendship between the two universities, but also conveyed the willingness of the two universities to communicate and cooperate with each other for a long time.
