利用中國數據的財務會計與審計研究

China-Related Research in Financial Accounting and Auditing

無論從經濟崛起、特殊的資本市場監管與政治結構與革新，或者特有的合夥會計師的個人資訊（相較於美國）等因素，近二十年來，已經有相當多利用中國數據的研究發表在主流的會計期刊。為便於一般會計學者有效進入這個研究領域，本文提供一套如何研讀這些利用中國數據，進行相關會計研究的參考性架構。

Due to China's economic rise, special capital market regulation, political structure and innovation, and the unique personal information of audit partners, mainstream accounting journals have been publishing quite a lot of research papers that use data from China. I provide a structured reference guide for general accounting scholars to facilitate their effective entrance to this burgeoning research field.