Analysis of Accounting Study
Added on 2021-04-24
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Running head: FINANCEFinanceName of the Student:Name of the University:Author Note
1FINANCETable of ContentsIntroduction......................................................................................................................................2Research Question...........................................................................................................................2Interesting factor about the article...................................................................................................3Are the outcomes important?...........................................................................................................3Research philosophy or motivation of the author............................................................................4Theory that underpins the research..................................................................................................4Key motivation literature on which the study depends...................................................................5Research method..............................................................................................................................5Sample size......................................................................................................................................6Validity and reliability of the paper.................................................................................................6Analysis of the results......................................................................................................................7References........................................................................................................................................8
2FINANCEIntroductionThe article that has been chosen for the purpose of the critical review is Yang, H.H.,Craig, R. and Farley, A., (2015). A review of Chinese and English language studies on corporateenvironmental reporting in China. This particular academic journal aims to review the aspect ofCorporate Environmental Reporting in China and the role of the Government in the driving thealterations in the CER. They reflect the fact that the prevalent accounting theory in the Chinesecorporate economy has been the Agency theory. Moreover, it has been found out that thecorporate environmental reporting in China should be sensitive to a higher degree. Thisparticular article aims to incorporate the institutional theory for the purpose of framing theanalysis of the Chinese corporate environmental reporting. This particular study aims to carry out a critical review of the chosen article in terms ofthe determination of the research question, the outcomes of the article and the theoreticalframework that underpins the research.Research QuestionThe research problem or question that has been reflected in the selected academic journalessentially refers to the issues related to the crucial data that needs to be conveyed to theinternational stakeholders of business. This can be further defined by the fact that China has beenlong facing the issue of obtaining economic growth by incurring a gradually declining quality ofthe environment and increasing levels of inequity in the social strata. These issues have focusedmore on the framework of corporate environmental reporting that should be carried out by thebusiness entities in China. Therefore, the particular research question that can be developed inthis particular case is that the finding of the particular method in which the internationalstakeholders in regards to the special Corporate Environmental Reporting (CER) issues like theissues that have been raised in relation to the environmental components like carbon or water inChina (Flick 2014). Moreover, the second issue in regards to which the second research question can beframed is that the credibility of the environmental reports that are prepared by the Chinesebusiness entities need to be properly evaluated and analyzed. There is no particular framework
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