Editorial：Accounting Research in China&Consulting Editors and Joint Editors 1
编辑的话：《中国会计研究》&顾问编辑和主编 6
What Determines the Earnings Gap in China's A-and B-share Dual-reporting：Accounting Standards or Professional Judgment？&Feng Liu Bing Wang 9
什么决定了利润差异：会计准则还是职业判断？——来自中国A、B股市场的初步证据&刘峰 王兵 26
Regulatory Propensity toward Auditor Liability in Audit Failures：An Empirical Analysis&Xi Wu 39
审计失败中的审计责任认定与监管倾向：经验分析&吴溪 57
To Whom Do Companies' Dividend Policies Cater？Empirical Evidence from Listed Chinese Companies&Juanjuan Huang Yifeng Shen 70
上市公司的股利政策究竟迎合了谁的需要——来自中国上市公司的经验数据&黄娟娟 沈艺峰 86
Chinese Accounting Standards System：Structure，International Convergence and Equivalence&Yuting Liu 98
中国企业会计准则体系：架构、趋同与等效&刘玉廷 113
Additional Selected Papers Published in Accounting Research in Recent Years 122
《会计研究》近年发表的其他优秀论文 123