University of Macau 40th Anniversary Celebration Event
Journal of Accounting and Public Policy
Special Issue Conference Announcement and Call for Papers

Auditing and Public Policy in China

21-22 October 2021
University of Macau, Macau, China


The Journal of Accounting and Public Policy (JAPP) is pleased to co-organize a conference partnered with the University of Macau and Peking University. The conference will be held on 21-22 October 2021, both onsite and online, at the University of Macau.

The Conference is linked to a Special Issue of the journal. The aim of the Conference is to aid the development of papers. However, acceptance to the Conference does not guarantee acceptance for the Special Issue.

Conference Theme: Auditing and Public Policy in China

China is now the second-largest economy in the world, and its political and financial systems differ greatly from those in Western countries. In the last few decades, academic accounting research on the Chinese market has mainly explored the quality of corporate governance, information environment, and anomalies in the financial market. There are, however, few studies on auditing and public policy in China.

All papers that examine any aspect of the audit industry and public policy in China will be considered. Authors are strongly advised to try to develop the potential implication for the rest of the world that can be learnt from the case of China. Potential issues of interest that fit within this general theme include, but are not limited to:

– Corporate governance of audit firms and audit quality in China.
– State policy and development of the Chinese auditing profession.
– The role of auditing in the market and economic development in China.
– The relationship between internal audit and external audit in China.
– How do government regulations affect the audit industry and audit quality?
– The impact of auditor reputation, political connection, social network on audit quality.
– How do auditors fulfill their role as an information intermediary in China?
– How do government policies affect the interaction between auditors and various stakeholders?
– Audit fees and auditor turnover in China.
– Are there any unique audit procedures in China that might affect the audit outcome?
– Auditor risk assessment and fraudulent financial reporting.
– How is the audit industry regulated in China?
– New technology used in the audit.
– Role of accounting standards to improve audit quality.


Registration fee

  • USD 50.00

Guest editors

  • Bingxuan Lin (University of Rhode Island,  College of Business)
  • Liansheng Wu (Peking University, Guanghua School of Business)
  • Jason Xiao (University of Macau, Faculty of Business Administration)

Keynote Speakers

  • Marco Trombetta, Editor-in-Chief, Journal of Accounting and Public Policy and Professor in Accounting, IE University

Topic: TBC

  • Jeffrey Pittman

Professor Pittman is Chair in Corporate Governance & Transparency and CMA Professor of Accounting at Memorial University of Newfoundland, Canada. Dr. Pittman’s research primarily analyzes the role that firm- and country-level governance structures play in shaping economic outcomes in private and public companies. He has published extensively on auditing, government regulation, and corporate governance using data from developed and emerging markets. Dr. Pittman’s research has appeared in many top accounting and finance journals, such as The Accounting Review; Journal of Accounting Research; Journal of Accounting and Economics; Accounting, Organizations and Society; Journal of Accounting and Public Policy; Contemporary Accounting Research; and Journal of Financial Economics. He is Deputy Editor-in-Chief of Contemporary Accounting Research.

Topic: Audit research in China: challenges and opportunities

  • Divesh S. Sharma

Professor Sharma is an Editor of Journal of Accounting and Public Policy, and a Distinguished Professor of Accounting in the School of Accountancy at Kennesaw State University in Georgia, USA. His research, focusing on corporate governance and auditing employing archival and behavioral methods, have appeared in journals such as The Accounting Review, Contemporary Accounting Research, Auditing: A Journal of Practice & Theory, Behavioral Research in Accounting, Journal of Accounting & Public Policy, Journal of Business Finance & Accounting, Accounting & Business Research, and the Journal of the American Taxation Association. He is an editor of International Journal of Auditing and serves on the editorial boards of The Accounting Review, Auditing: A Journal of Practice & Theory, The International Journal of Accounting, Managerial Auditing Journal, Pacific Accounting Review, and Accounting Research Journal.

Topic: TBC

Conference Organizations

  • Journal of Accounting and Public Policy
  • Accounting Development and Research Centre, Guanghua School of Management, Peking University
  • Business Research and Training Center, Faculty of Business Administration, University of Macau

Conference Partners and Corporate Sponsors

  • China National Science Foundation: “Governance of Audit Firms and Audit Quality”
  • Shanxi Xinghuacun Fenjiu Sales Co., Ltd


  • Conference submission deadline: 31 July 2021
  • Notification of acceptance to the Conference: 15 August 2021
  • The end date of conference registration: 15 October 2021
  • Conference dates: 21-22 October 2021
  • Final submission for Special Issue: End of December 2021

Conference Working Languages

  • Presentation and Discussion: Chinese/English
  • Paper: English

Submission Procedure

The submission deadline for the Conference is 31 July 2021. Submission to the Conference should be emailed to

Please specify “Submission – JAPP Special Issue Conference” as the subject heading of the submission email. Authors should submit their papers in PDF format, with the title page of the manuscript indicating the authors’ name, affiliation, and contact information. An abstract of up to 150 words and a list of four to six keywords should follow the title page. The style of the paper must follow the style requirements specified in the “Guide for Authors” on the journal’s webpage:

All papers must be written in English, and non-native English speakers are advised to have their papers checked by a professional English language copyediting service. Authors of papers accepted for presentation at the Conference will be notified by the 15 August 2021.

Following the Conference, the authors of the papers presented will be asked to revise the papers and address the feedback received from the Conference before formal online submission to the Special Issue of JAPP ( These papers will follow a standard double-blind review process. In the online submission process, please also provide a covering letter, and choose “SI: Auditing and Public Policy in China” as the article type. Finally, a subset of papers presented at the Conference satisfying the subsequent review process will be published in this Special Issue.

Authors are encouraged to contact Professor Jason Xiao (, should there be any matter requiring clarification and guidance.

Conference Mode and Participant Registration Process

The Conference is to be held in a blended manner, i.e., both onsite and online: keynote speaker, journal editor, guest editors, presenters and discussants who can make it will attend the Conference onsite with University of Macau researchers. If they cannot make it due to Covid-19 restrictions, they will attend the Conference online together with all other participants.

Participants are welcomed to attend the Conference even if they are not presenting papers, but are required to register by emailing their name, title, and affiliation to Ms. Albee Chan at the following email address: Please specify “Registration – JAPP Special Issue Conference” as the subject heading of the registration email.

The registration fee is USD 50. Registration will be on a first-come, first-served basis due to the limited number of places, and participants will be notified in due course whether the registration is successful.

Registration fees for the presenters and discussants are waived.

About Journal of Accounting and Public Policy

The Journal of Accounting and Public Policy publishes research papers focusing on the intersection between accounting and public policy. Preference is given to papers illuminating through theoretical or empirical analysis, the effects of accounting on public policy and vice-versa. Subjects treated in this journal include the interface of accounting with economicspolitical sciencesociology, or law.  The journal is included in Social Sciences Citation Index and Scopus. For further information, following this weblink: