The Current Status and Future Prospects of Empirical Accounting Research in China

Wanping Du

doi:10.47297/wspdecWSP2515-797313.20250907

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The Current Status and Future Prospects of Empirical Accounting Research in China

9卷第7期

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The Current Status and Future Prospects of Empirical Accounting Research in China
The Current Status and Future Prospects of Empirical Accounting Research in China
Guangdong University of Business and Technology, Zhaoqing, Guangdong, 526060, China
2025年9卷第7期页码：68-71
纸质出版：2025-07-30
DOI：10.47297/wspdecWSP2515-797313.20250907
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(2025). The Current Status and Future Prospects of Empirical Accounting Research in China. 发展经济学, 9(7), 68-71.

Du Wanping.The Current Status and Future Prospects of Empirical Accounting Research in China[J].Development Economics of China,2025,09(07):68-71.
(2025). The Current Status and Future Prospects of Empirical Accounting Research in China. 发展经济学, 9(7), 68-71. DOI： 10.47297/wspdecWSP2515-797313.20250907.

Du Wanping.The Current Status and Future Prospects of Empirical Accounting Research in China[J].Development Economics of China,2025,09(07):68-71. DOI： 10.47297/wspdecWSP2515-797313.20250907.

摘要

Abstract

This paper systematically reviews the development of empirical accounting research in China

analyses its current status and existing issues

and explores future directions. The study found that empirical accounting research in China has made significant progress in research topics

methodological applications

and team building

but still faces challenges such as insufficient theoretical innovation

poor data quality

and a disconnect between research and practice. Future efforts should focus on strengthening theoretical innovation and localization

enhancing the scientific rigor and adaptability of research methods

addressing emerging accounting issues

and optimising the academic environment and talent cultivation mechanisms. Through these improvements

it is anticipated that empirical accounting research in China will achieve greater breakthroughs in both theoretical and practical dimensions

providing robust support for the development of the accounting discipline and high-quality economic growth.

关键词

Keywords

references

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