【正】The China Journal of Accounting Research"CJAR"(ISSN 1755-3091)is published twice per year and contains peer-reviewed articles and commentaries on accounting,auditing and corporate governance issues that relate to the greater China region.We welcome the submission of both theoretical and empirical research papers pertinent to researchers,regulators and practitioners.Authors should note:1 Submissions must be original contributions and not under consideration by any other journal.The author must state the work is not submitted or published elsewhere.