On November 18, 2022, the Annual Academic Conference of Contemporary Accounting Review 2022 was held offline (synchronized online) at Xizang Minzu University. From University of Southern California, Chinese University of Hong Kong, University of Hong Kong, Peking University, Beijing Technology and Business University, Beijing Jiaotong University, Chongqing University, Chongqing Technology and Business University, Fudan University, Guangdong University of Finance and Economics, Guangzhou University, Harbin Engineering University, Jilin University of Finance and Economics, Jilin University, Jinan University, Jiangxi University of Finance and Economics, Jiangxi Normal University, Nanjing University, Nanjing Audit University, Inner Mongolia University of Finance and Economics, Shandong University of Finance and Economics, Capital University of Economics and Business, Shanghai University of Finance and Economics, Shanghai National Accounting Institute, Shanghai Jiao Tong University, Shihezi University, Yunnan University of Finance and Economics, Yunnan University, Zhejiang University of Finance and Economics, Zhejiang University, Sun Yat-sen University, Minzu University of China, Xizang Minzu University and Xiamen University and many other institutions with more than 200 experts, scholars and teachers and students attended this conference. The conference was co-organized by Accounting Development Research Center, School of Management, Xiamen University and School of Management, Xizang Minzu University, and co-organized by Xiamen Cross-Strait Accounting Cooperation and Exchange Promotion Association, with the support of "Fujian Accounting Master Workshop" of Xiamen University.
�� Group photo
The conference was started by the chairing of Prof. Qin Guohua, Dean of School of Management, Xizang Minzu University.
�� Prof. Qin Guohua
The opening ceremony was addressed by Bian Liqiang, Member of Standing Committee and Vice President of Xizang Minzu University, and Professor Liu Feng, Chief Editor of Contemporary Accounting Review and Director of Accounting Development Research Center of Xiamen University. On behalf of the university, Vice President Bian welcomed the experts and expressed his gratitude to Xiamen University for being a "great nation" and working with Xizang Minzu University to develop in-depth cooperation in various aspects around the real needs of Tibet. Prof. Liu Feng said that we should strengthen cooperation and communication, promote emancipation and innovation in thinking, and make efforts to tell the Chinese story, study the "real" problems of China and refine the Chinese paradigm.
��Vice President Bian Liqiang
�� Prof. Liu Feng
After the opening ceremony, the conference moved on to four sessions: keynote report, paper report and communication, case study seminar and closing ceremony.
The keynote report session was chaired by Prof. Zhang Junrui from School of Management, Xi'an Jiaotong University.
�� Prof. Zhang Junrui
The keynote reports of the conference were given by Professor T J WONG of the Marshall School of Business, University of Southern California, and Professor Li Jigang of Xizang Minzu University, entitled "The Role of Social Networks in Governance and Accounting" and "An Economic Analysis of Traditional Marriage and Survival Strategies in Tibetan Areas", respectively.
Professor T J WONG analyzed the impact of social networks on corporate governance and accounting, and suggested that social networks as information intermediaries help to understand the relationship with stakeholders, and embedded analysts can help internal and external stakeholders to communicate.
��T J WONG
Professor Li Jigang discussed the influence of Tibetan production and living environment on social order, ideology and marriage forms, and the multiple dimensions of economic decisions and choices from different aspects, starting with the four basic forms of traditional Tibetan marriage, traditional Tibetan marriage as a survival strategy, and marriage taboos reflecting wisdom and faith.
�� Prof. Li Jigang
A total of 45 papers were received at the conference. 7 papers were selected by experts for presentation, expert review and communication. The presenters and the titles of the papers were as follows: "A Study on Bookkeeping in Yin Market Oracle Bones" by Prof. Chen Min from Hunan University, " Anti-monopoly and Capital Market Pricing Efficiency" by Associate Professor Chen Jing from Jiangxi Normal University, "Environmental Uncertainty, Internal Control and Corporate Sustainability" by Fu Shiren from Xizang Minzu University, "CEOs in Financial Background and Long-term Use of Corporate Short-term Debt" by Lin Lixu from Fudan University, and " Stock Registration Reform and Cash Holdings" by Xia Yuxing from Xiamen University, "The Impact of Carbon Commitment on Audit Costs of Listed Companies" by Deng Kailin from Xiamen University, and "Digitalization-based Corporate Transformation and Innovation Performance" by Zhang Yansong from Xizang Minzu University.
�� Prof. Chen Min
�� Associate Professor Chen Jing
�� Fu Shilian
�� Lin Lishu
�� Xia Yuxing
�� Deng Kailin
�� Zhang Yansong
The seminar was honored to invite Professor Qin Guohua from Xizang Minzu University, Assistant Professor He Yuan from Xiamen University, Professor Li Zengquan from Shanghai University of Finance and Economics, Professor Xin Qingquan from Chongqing University, Associate Professor Qiao Pengcheng from Xizang Minzu University, Professor Qiu Haihong from Xizang Minzu University and Professor Xia Lijun from Shanghai Jiao Tong University to deeply review the articles from many aspects such as article contribution, theoretical logic and empirical results of the 7 papers.
�� Assistant Professor He Yuan
�� Prof. Li Zengquan
�� Prof. Xin Qingquan
�� Associate Professor Qiao Pengcheng
�� Prof. Qiu Haihong
�� Prof. Xia Lijun
The paper presentation and communication session was hosted by Associate Professor Xiong Feng from Xiamen University and Professor Chen Gang from Xizang Minzu University.
�� Associate Professor Xiong Feng
�� Prof. Chen Gang
The roundtable session titled "Case Studies: Interdisciplinary Perspectives" was moderated by Prof. Cheng Xinsheng from Nankai University.
�� Prof. Cheng Xinsheng
Xue Yu from Shanghai National Accounting Institute, Guo Huimin from Beijing Yingke (Xiamen) Law Firm, and Jiang Qiuju, associate professor from Chongqing Technology and Business University, discussed the case analysis around the Kangmei Pharmaceutical litigation case, and considered the relationship between CFO, independent director and CPA and financial reporting quality, the transformation of firms under the threshold of securities misrepresentation and financial fraud from the perspective of supply chain compliance. All scholars and experts actively shared their views and ideas. Professor Liu Feng pointed out that this roundtable was an exploratory meeting to integrate accounting discipline with other social disciplines, which provided an exchange platform for applying accounting to a wider range of fields and solving more realistic problems.
�� Xue Yu
��Guo Huimin, Lawer
�� Associate Professor Jiang Qiuju
The closing ceremony was briefly summarized by Professor Liu Feng, Director of Accounting Development Research Center of Xiamen University, Chief Editor of Contemporary Accounting Review and Department of Accounting of Xiamen University. Professor Liu Feng said that accounting is an indispensable discipline for human society, and the collision of interdisciplinary disciplines not only brings new momentum to accounting research, but also plays a crucial role in the study of social mechanisms and related policies. As a communication platform for accounting disciplines, Contemporary Accounting Review expects to promote the integration and development of interdisciplinary and cross-disciplinary disciplines, and calls on scholars to focus on more interesting, meaningful and original research while studying science and refinement.
This annual conference of Contemporary Accounting Review 2022 was held in Xizang Minzu University, which was a significant task of the 14th Five-Year Plan of the Center, and it was important to further promote and enhance the scientific research and innovation level of the teachers of the university, as well as to promote the high-quality development of Tibetan economy and society.
