On March 24, 2023, the 2023 Spring Academic Seminar of Contemporary Accounting Review was held offline (online synchronous) in Xiamen. This symposium is designed to focus on thought-first, problem-oriented, high-impact research to help people better understand this digital age.
A total of 277 experts, scholars, teachers and students (176 online and 101 offline) from 101 sibling universities including the Chinese University of Hong Kong (Shenzhen), City University of Macau, Macau University of Science and Technology, Durham University), Tsinghua University, Fudan University, Shanghai Jiao Tong University, Tongji University, Sun Yat-sen University, Xi 'an Jiaotong University, Harbin Institute of Technology, Sichuan University, Chongqing University, Shandong University, Hunan University, Jilin University, Huazhong University of Science and Technology, East China Normal University, Central South University, Dalian University of Technology, Lanzhou University, Ocean University of China, Northeastern University, Xiamen University, Southern University of Science and Technology, Anhui University of Finance and Economics, North China University of Technology, Beijing Technology and Business University, Beijing Jiaotong University, Beijing Institute of Petrochemical Technology, Beijing Foreign Studies University, Chang 'an University, Chongqing Technology and Business University, Chongqing University of Technology, Dongbei University of Finance and Economics, Northeast Normal University, Fujian Institute of Engineering, Fuzhou University, Guangdong Polytechnic Normal University, Guangdong Institute of Finance, Guangxi Foreign Studies University, Guangzhou Technology and Business College, Guizhou University of Finance and Economics, Hanjiang Normal University, Hangzhou Dianzi University, Hebei University, Hebei University of Technology, Hebei Agricultural University, Henan University of Economics and Law, Henan University, Henan Polytechnic University, Heilongjiang University, Hubei Normal University, Hunan University of Technology, Huaqiao University, Huazhong Agricultural University, Jilin University of Finance and Economics, Jimei University Jinan University, Jianghan University, Jiangnan University, Jiangxi University of Finance and Economics, Jiangxi Normal University, Jiangxi Wuyuan Tea Vocational College, Lanzhou University of Finance and Economics, Minjiang University, Nanjing Audit University, Nanjing University of Posts and Telecommunications, Inner Mongolia University of Finance and Economics, Ningbo University of Nottingham, Shandong University of Finance and Economics, Shandong College of Management, Shandong Vocational College of Science and Technology, Shanghai University of Finance and Economics, Shanghai International Economic and Trade University, Shanghai Lixin University of Accounting and Finance, Shenzhen University, Shihezi University, Shijiazhuang Tiedao University, Capital University of Economics and Business, Sichuan Minzu College, Taiyuan University of Technology, Tianjin University of Finance and Economics, Tianjin University of Technology, Wuhan University of Technology, Xi 'an International Studies University, Northwest University, Xihua University, Southwestern University of Finance and Economics, Southwest University, Southwest Jiaotong University, Yunnan University of Finance and Economics, Yunnan University, Zhanjiang University of Science and Technology, Zhejiang University of Finance and Economics, Zhejiang Gongshang University, China University of Political Science and Law, China Women's University, Zhongnan University of Economics and Law, South-Central University for Nationalities and Central University of Finance and Economics attended the conference.
The conference was co-sponsored by the Accounting Development Research Center of Xiamen University, the Key Research Base of Humanities and Social Sciences of the Ministry of Education, and the Department of Accounting of the School of Management of Xiamen University, co-organized by the Xiamen Cross-Straits Accounting Cooperation and Exchange Promotion Association, and supported by the School of Management of Xiamen University.
The meeting scene
The seminar was presided over by Professor Liu Feng, director of the Accounting Development Research Center of Xiamen University, chief editor of Contemporary Accounting Review and Department of Accounting of Xiamen University.
Professor Liu Feng
At the opening ceremony, Huang Shoufeng, Deputy Director of Social Science Department of Xiamen University, and Professor Yu Lisheng, Deputy dean of School of Management, delivered speeches successively. Director Huang spoke highly of the significance of holding this seminar. The arrival of the digital era has redefined the business model and posed new challenges to the theory of finance and accounting. Professor Yu introduced the long history of business of Xiamen University, thanked and welcomed all the experts, scholars and students online and offline, and expressed his best wishes for the success of the conference.
Deputy Director Huang Shoufeng
Deputy Dean Yu Lisheng
After the opening ceremony, the conference entered the theme report, paper report and exchange, award ceremony and closing ceremony.
The keynote report was chaired by Professor CAI Ning, Deputy Director of the Department of Accounting, School of Management, Xiamen University.
Professor Cai Ning
In the keynote report session, Professor Zeng Xiaoliang from Southern University of Science and Technology and Professor Xin Qingquan from Chongqing University gave keynote speeches entitled "Exploration of Accounting research Direction in ESG Field" and "Securities Regulatory System and Incentive Distortion: A Case Study of backdoor Listing of Great Wall of China" respectively.
Professor Zeng Xiaoliang first introduced his process of introducing CSR related research into the accounting field, and summarized the process of relevant research gradually developing from CSR to ESG. Professor Zeng pointed out that in recent years, not only the academic literature on ESG issues has shown exponential growth, but also the relevant discussions have gradually stepped out of the academic world, affecting the information disclosure and business decision-making of the business community, becoming a consideration of investment decisions in the investment community, at the same time, causing policy adjustments in the policy-making department.
Professor Zeng Xiaoliang
Professor Xin Qingquan started with why regulation is needed and discussed the purpose and challenges faced of securities regulation. Then, Professor Xin talked about the core transactions in backdoor listing, new share issue pricing rules and other policies. On this basis, the paper proposes that the behavior of backdoor listed transaction parties may deviate from the original intention of the relevant regulatory rules, through the pricing of new shares, the valuation of embedded assets and the performance commitment in the case of Shenzhou Great Wall backdoor, this paper discusses the possible incentive distortion of the trading party caused by the regulatory system.
Professor Xin Qingquan
The symposium received a total of 75 papers. After the selection of experts, a total of 10 papers were reported, expert comments and exchanges. The presenter and the paper title are:
"The Impact of Capital Market Internationalization on Corporate Cash Dividend Policy: A quasi-natural Experiment Based on the inclusion of A-shares in MSCI Emerging Markets Index" by Shi Xiaolu from Xiamen University; "ESG Rating Divergence and Capital Market Information Efficiency: A Study Based on Stock Price Synchronization" by Feng Yuting from Beijing Jiaotong University; Song Yi, Shandong University of Finance and Economics, "Enabling or Inhibiting: A study on the impact of Digital Transformation on Management Tone manipulation - Based on the evidence of Management Discussion and Analysis"; Gao Jiayang, student of Henan University of Economics and Law, "Independent Director's voluntary Resignation, Market Cognition and Auditor's Coping Strategy -- Based on the Study of Kangmei Pharmaceutical Judgment"; Wang Yanhui, Fuzhou University student, "A Study on the Motivation and Derivative Risk of Executives' 'Non-guarantee' Behavior -- Taking Hemei Group as an Example"; "Clan Culture and Corporate Charitable Donation: Based on Empirical Evidence from Chinese Private Companies" by Wu Qingting from Xiamen University; "Research on the spillover effect of short sale mechanism on non-target enterprises -- with individual auditors as the intermediary" by Xi Wanru from Northwestern University; "Research on the Impact of Digital Finance on Corporate Financing Constraints -- The Moderating Role of Management Power and Corporate Social Responsibility" by Zhang Qiong from Jilin University; Shang Yuxin, Chang 'an University student, "The Differentiated Impact of Foreign Capital Background of Venture Capital Institutions on Venture Capital Performance"; Xiamen University student Chen Yiting "the choice of the location of the shareholders' meeting is deliberate?" - Research based on the risk of company stock price collapse".
Student Feng Yuting Student Shi Xiaolu
Student Gao Jiayang Student Wang Yanhui
Student Wu Qingting Student Xi Wanru
Student Zhang Qiong Student Shang Yuxin
Student Chen Yiting
The seminar invited Associate Professor Li Xiao from Central University of Finance and Economics, Assistant Professor Chen Lu from Xiamen University, Associate Professor Wu Cen from Jinan University, Assistant Professor Wu Kaiwen from Shanghai Lixin University of Accounting and Finance, Assistant Professor Cai Guilong from Sun Yat-sen University, Professor Xie Sujuan from Ocean University of China, Assistant Professor Zhang Shubo from Shanghai Jiao Tong University, Assistant Professor Li Yi from Hunan University and Assistant Professor He Kaigang from Shanghai University of International Business and Economics Professor Li and Assistant Professor Wang Xiaoqiao of the Chinese University of Hong Kong (Shenzhen) made in-depth comments on the 10 papers from various aspects, such as the idea and contribution of the articles, theoretical logic and empirical results.
Associate Professor Li Xiao Assistant Professor Chen Lu
Associate Professor Wu Cen Assistant Professor Wu Kaiwen
Assistant Professor Cai Guilong Professor Xie Sujuan
Assistant Professor Zhang Shubo Assistant Professor Li Yi
Assistant Professor He Kaigang Assistant Professor Wang Xiaoqiao
The paper presentation and communication sessions were presided over by Professor Luo Jinhui, Associate Professor Liu Xinming and Associate Professor Zeng Quan from Xiamen University respectively.
Professor Luo Jinhui
Associate Professor Liu Xinming
Associate Professor Zeng Quan
After the paper review committee voted, Professor Xin Qingquan announced the winners of the Best Paper Award and the Best Points award, and presented the award certificate. The best paper award was awarded to Dr. Guo Xuemeng , Dr. Feng Yuting and Professor Zeng Xiaoliang (Co-paper: "ESG Rating Divergence and Capital Market Information Efficiency: A Study Based on Stock Price Synchronization"); The Best point Award was awarded to Assistant Professor Zhang Shubo of Shanghai Jiao Tong University (Review paper: Research on the spillover effect of short sale mechanism on non-target enterprises -- with individual auditors as the intermediary).
Best paper award winner Feng Yuting
Best points award winner Zhang Shubo
At the closing ceremony, Professor Liu Feng made a brief summary. Professor Liu said that the Contemporary Accounting Review continues to grow with the support of its sister institutions, scholars, teachers and students. While supporting mainstream empirical research, the Contemporary Accounting Review is also committed to providing a richer and more diversified research and discussion platform for different paradigms such as case studies, groundbreaking institutional descriptions and theoretical innovations. At this point, the 2023 Spring Academic Seminar of Contemporary Accounting Review came to a successful end in the warm applause of experts, scholars and students on the scene.
The group photo
