The Present Situation of Empirical Accounting Research in China and Its Gap with Foreign Countries

摘要

An empirical study of accounting have already entered China for more than 20 years, but the real substantive research is the recent ten years, and in the process of empirical accounting in different stages have different views. This article through to 2006 to 2016 this period of empirical accounting paper retrieval analysis, change and development, the number of changes through the research and use of indicators analyzed one by one, and will study comparing with Western empirical accounting in China, analysis of the differences and reasons of difference.