Mark A. Clatworthy is Professor of Accounting at the University of Bristol, UK. His research interests are in financial reporting, including the links between accounting information and capital markets and audit markets. He is joint editor of Accounting and Business Research.Juan Manuel García Lara is Professor of Accounting at Universidad Carlos III de Madrid, Spain. His research has been published in academic journals such as Journal of Accounting and Economics and Review of Accounting Studies, among many others. He is joint editor of Accounting and Business Research.Edward Lee is Professor of Accounting and Finance at the University of Manchester, UK. His research has been published in academic journals such as Journal of Accounting Research, Contemporary Accounting Research, and Review of Accounting Studies. His is joint editor of Accounting and Business Research.

• Preface: Accounting and Auditing in China 1. Auditing research using Chinese data: what’s next? 2. Perspectives from mainland China, Hong Kong and the UK on the development of China’s auditing firms: implications and a research agenda 3. Does joining global accounting firm networks and associations affect audit quality and audit pricing? Evidence from China 4. New business as a bargaining factor in audit pricing: evidence from emission trading schemes 5. Investor protection and audit fees: evidence from the E-interaction platform in China 6. Effects of corporate financial distress on peer firms: do intra-industry non-distressed firms become more conditionally conservative? 7. Formal accountability, perceived accountability and aggressive reporting judgements 8. IFRS convergence and international trade: evidence from China 9. The determinants and value-relevance of voluntary disclosure of supply chain information

Mark A. Clatworthy is Professor of Accounting at the University of Bristol, UK. His research interests are in financial reporting, including the links between accounting information and capital markets and audit markets. He is joint editor of Accounting and Business Research.Juan Manuel García Lara is Professor of Accounting at Universidad Carlos III de Madrid, Spain. His research has been published in academic journals such as Journal of Accounting and Economics and Review of Accounting Studies, among many others. He is joint editor of Accounting and Business Research.Edward Lee is Professor of Accounting and Finance at the University of Manchester, UK. His research has been published in academic journals such as Journal of Accounting Research, Contemporary Accounting Research, and Review of Accounting Studies. His is joint editor of Accounting and Business Research.

• Preface: Accounting and Auditing in China 1. Auditing research using Chinese data: what’s next? 2. Perspectives from mainland China, Hong Kong and the UK on the development of China’s auditing firms: implications and a research agenda 3. Does joining global accounting firm networks and associations affect audit quality and audit pricing? Evidence from China 4. New business as a bargaining factor in audit pricing: evidence from emission trading schemes 5. Investor protection and audit fees: evidence from the E-interaction platform in China 6. Effects of corporate financial distress on peer firms: do intra-industry non-distressed firms become more conditionally conservative? 7. Formal accountability, perceived accountability and aggressive reporting judgements 8. IFRS convergence and international trade: evidence from China 9. The determinants and value-relevance of voluntary disclosure of supply chain information