1993 …2020

Research output per year

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Research Output

2020

The role of voluntary internal control reporting in earnings quality: evidence from China

Ji, X., Kaplan, S. E., Lu, W. & Qu, W., Aug 2020, In : Journal of Contemporary Accounting and Economics. 16, 2, 24 p., 100188.

Research output: Contribution to journalArticleResearchpeer-review

2019

Changes in internal control disclosure and analyst forecasts around mandatory disclosure required by the China sox

Ji, X., Lu, W., Qu, W. & Richardson, V. J., Sep 2019, In : Accounting Horizons. 33, 3, p. 43-68 26 p.

Research output: Contribution to journalArticleResearchpeer-review

1 Citation (Scopus)
2018

Internal control risk and audit fees: evidence from China

Ji, X-D., Lu, W. & Qu, W., 1 Dec 2018, In : Journal of Contemporary Accounting and Economics. 14, 3, p. 266-287 22 p.

Research output: Contribution to journalArticleResearchpeer-review

9 Citations (Scopus)
2017

Voluntary disclosure of internal control weakness and earnings quality: evidence from China

Ji, X. D., Lu, W. & Qu, W., Mar 2017, In : International Journal of Accounting. 52, 1, p. 27-44 18 p.

Research output: Contribution to journalArticleResearchpeer-review

11 Citations (Scopus)
2016

Internal control weakness and accounting conservatism in China

Ji, X., Lu, W. & Qu, W., 6 Jun 2016, In : Managerial Auditing Journal. 31, 6-7, p. 688-726 39 p.

Research output: Contribution to journalArticleResearchpeer-review

6 Citations (Scopus)
2015

Determinants and economic consequences of voluntary disclosure of internal control weaknesses in China

Ji, X-D., Lu, W. & Qu, W., 2015, In : Journal of Contemporary Accounting and Economics. 11, 1, p. 1 - 17 17 p.

Research output: Contribution to journalArticleResearchpeer-review

19 Citations (Scopus)

The impact of corporate governance and ownership structure reforms on earnings quality in China

Ji, X-D., Ahmed, K. & Lu, W., 2015, In : International Journal of Accounting and Information Management. 23, 2, p. 169 - 198 30 p.

Research output: Contribution to journalArticleResearchpeer-review

23 Citations (Scopus)
2014

The development of accounting regulation in Iraq and the IFRS adoption decision: An institutional perspective

Hassan, E., Rankin, M. & Lu, W., 2014, In : International Journal of Accounting. 49, 3, p. 371 - 390 20 p.

Research output: Contribution to journalArticleResearchpeer-review

24 Citations (Scopus)

The value relevance and reliability of intangible assets: Evidence from Australia before and after adopting IFRS

Ji, X-D. & Lu, W., 2014, In : Asian Review of Accounting. 22, 3, p. 182 - 216 35 p.

Research output: Contribution to journalArticleResearchpeer-review

13 Citations (Scopus)
2013

The evolution of bookkeeping methods in China: A Darwinist analysis of developments during the twentieth-century

Ji, X-D. & Lu, W., 2013, In : Accounting History. 18, 3, p. 317 - 341 25 p.

Research output: Contribution to journalArticleResearchpeer-review

5 Citations (Scopus)
2009

Governmental influences in the development of Chinese accounting during the modern era

Lu, W., Ji, X-D. & Aiken, M., 2009, In : Accounting Business and Financial History. 19, 3, p. 305 - 326 22 p.

Research output: Contribution to journalArticleResearchpeer-review

6 Citations (Scopus)
2007

Globalisation of accounting: Implications for Australian public sector entities

Chalmers, K., Godfrey, J., Langfield-Smith, I. A. & Lu, W., 2007, Globalisation of Accounting Standards. Godfrey, J. M. & Chalmers, K. (eds.). Cheltenham UK: Edward Elgar Publishing, p. 170 - 192 23 p.

Research output: Chapter in Book/Report/Conference proceedingChapter (Book)Researchpeer-review

How do the Chinese management accountants cope with changes from a planned economy to a market economy

Ji, X-D., Lu, W. & Aiken, M., 2007, In : Asian Review of Accounting. 15, 1, p. 45 - 61 17 p.

Research output: Contribution to journalArticleResearchpeer-review

2006

Different methods of accounting for intangible assets

Godfrey, J., Lu, W. & Ji, X-D., 2006, In : Monash Business Review. 2, 1, p. 1 - 12 12 p.

Research output: Contribution to journalArticleResearchpeer-review

2005

Accounting for intangible assets and the relevance of financial statements in developed and emerging capital markets: Australia and China

Godfrey, J. M. & Lu, W., 2005, China's Business Reforms: Institutional Challenges in a Globalized Economy. Smyth, R., Tam, O. K., Warner, M. & Zhu, C. J. (eds.). 1 ed. Abingdon UK: Routledge Curzon, p. 82 - 105 24 p.

Research output: Chapter in Book/Report/Conference proceedingChapter (Book)Researchpeer-review

2004

Accounting for intangible assets and the relevance of financial statements in developed and emerging capital markets: Australia and China

Godfrey, J. M. & Lu, W., 18 Nov 2004, China's Business Reforms: Institutional Challenges in a Globalised Economy. Taylor & Francis, p. 78-96 19 p.

Research output: Chapter in Book/Report/Conference proceedingChapter (Book)Researchpeer-review

Origins and evolution of Chinese writing systems and preliminary counting relationships

Lu, W. & Aiken, M., 2004, In : Accounting History. 9, 3, p. 25 - 51 27 p.

Research output: Contribution to journalArticleResearchpeer-review

6 Citations (Scopus)

Public sector governance: implications of adopting global financial reporting standards

Chalmers, K., Godfrey, J., Langfield-Smith, I. A. & Lu, W., 2004, Integrated Governance: Linking Up Government, Business and Civil Society: Proceedings of the Conference. Coghill, K. (ed.). Melbourne Vic Australia: Monah University, p. 1 - 34 34 p.

Research output: Chapter in Book/Report/Conference proceedingConference PaperResearchpeer-review

2003

Accounting for intangible assets and the relevance of financial statements in developed and emerging capital markets: Australia and China

Godfrey, J. M. & Lu, W., 2003, International Challenges for the Global China: Proceedings. Smyth, R., Tam, O. K. & Zhu, C. (eds.). Clayton Vic Australia: Asian Business and Economics Research Unit, p. 460 - 482 23 p.

Research output: Chapter in Book/Report/Conference proceedingConference PaperResearchpeer-review

Accounting history: Chinese contributions and challenges

Lu, W. & Aiken, M., Mar 2003, In : Accounting Business and Financial History. 13, 1, p. 1-3 3 p.

Research output: Contribution to journalEditorialOtherpeer-review

8 Citations (Scopus)
1999

The Origin and Evolution of Chinese Writing Systems and Accounting Relationships

Lu, W. & Aiken, M., 1999, p. -. 1 p.

Research output: Contribution to conferenceAbstract

1998

Comparison Research on the Accounting Education System in China and Australia

Lu, W., 1998, p. -. 0 p.

Research output: Contribution to conferenceAbstract

Cultural and Administrative Antecedants of Financial Disclosure in Modern China

Lu, W., 1998, p. -. 0 p.

Research output: Contribution to conferenceAbstract

Empirical Research on Factors Influencing the Development of Chinese Accounting

Lu, W., 1998, p. -. 0 p.

Research output: Contribution to conferenceAbstract

The Evaluation of Bookkeeping in China: Integrating Historical Trends with Western Influences

Lu, W., 1998, In : Abacus. p. 220 - 242 23 p.

Research output: Contribution to journalArticleResearchpeer-review

The evolution of bookkeeping in China: integrating historical trends with western influences

Aiken, M. & Lu, W., Mar 1998, In : Abacus. 34, 1, p. 140-162 23 p.

Research output: Contribution to journalArticleResearchpeer-review

23 Citations (Scopus)
1997

The certified public accounting profession in China: Its development and impact on financial control of business operations

Aiken, M., Ji, X. D. & Lu, W., Oct 1997, In : Australian Accounting Review. 7, 14, p. 45-53 9 p.

Research output: Contribution to journalArticleResearchpeer-review

3 Citations (Scopus)
1993

Chinese government accounting: historical perspective and current practice

Aiken, M. & Lu, W., Jun 1993, In : The British Accounting Review. 25, 2, p. 109-129 21 p.

Research output: Contribution to journalArticleResearchpeer-review

17 Citations (Scopus)