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The primary focus of our paper is on the potential for in-house journal ranking lists to create friction between international collaborating researchers due to differences in how particular journals are rated on different lists. Using a questionnaire distributed to Chinese accounting researchers, we identify a number of potential friction points between Chinese and UK researchers. We find that almost all of our Chinese respondents use their own school's in-house ranking list as the primary or exclusive reference point for assessing journal quality, and 73% of respondents acknowledge that this has caused problems when working with scholars from other universities because of differences in how their institutions rank journals. [ABSTRACT FROM PUBLISHER]

This paper presents a compilation of personal reflections from 66 contributors on the impact of, and responses to, COVID-19 in accounting education in 45 different countries around the world. It reveals a commonality of issues, and a variability in responses, many positive outcomes, including the creation of opportunities to realign learning and teaching strategies away from the comfort of traditional formats, but many more that are negative, primarily relating to the impact on faculty and student health and well-being, and the accompanying stress. It identifies issues that need to be addressed in the recovery and redesign stages of the management of this crisis, and it sets a new research agenda for studies in accounting education.

Based on the theory of planned behavior [Ajzen, I. (1991). "The theory of planned behavior." "Organizational Behavior and Human Decision Processes," 50(2), 179-211], we examine the factors influencing the decisions of accounting students in China concerning the certified public accountant (CPA) designation. Surveying 288 college accounting students, we find that genuine interest, perceived professional independence in the workplace and perceived difficulties in maintaining the certification all affect students' intentions to pursue the CPA credential. Expectations of better market opportunities for those with CPA and the influence of important professional referees also positively influence students' decisions to earn CPA qualification. By highlighting these factors that attract students to pursue CPA, this paper has important implications for the accounting educators and other stakeholders.