On June 27, 2026, the Fifth Malan Accounting Forum, hosted by the Academic Exchange and Cooperation Branch of the China Commercial Accounting Society and organized by the School of Accounting of Dongbei University of Finance and Economics (DUFE), was successfully held at DUFE. The forum brought together dozens of distinguished scholars from institutions including the National University of Singapore, the University of Pittsburgh, Renmin University of China, Fudan University, Shanghai Jiao Tong University, Xiamen University, Nanjing University, Shanghai University of Finance and Economics, and Central University of Finance and Economics. Participants engaged in in-depth discussions on topics such as frontier theories in accounting, capital market governance, state-owned enterprise reform, digital financial infrastructure, and climate governance and audit judgment.

Opening Ceremony
At the opening ceremony, Professor Kai ZHU, Assistant to the President of DUFE, extended a warm welcome to the attending scholars on behalf of the university. He elaborated on the university’s distinctive educational features and overall development, emphasizing that the vitality of academic research lies in exchange and intellectual collision. He expressed the hope that the forum would generate scholarly outcomes with both theoretical depth and practical value, thereby contributing wisdom and strength to the advancement of accounting research in China. Professor Guanmin LIAO from Renmin University of China noted in his address that researchers should integrate the “Malan spirit”—characterized by the dedication to “undertaking earth-shattering undertakings while remaining unsung heroes”—into their academic pursuits. He encouraged scholars to maintain humility and focus while striving for academic excellence, so as to contribute to disciplinary development and social progress. The opening ceremony was presided over by Professor Hang LIU, Dean of the School of Accounting.

Keynote Speeches
In the keynote session, Professor Zhen LI from the National University of Singapore delivered a talk titled “Accounting Capital, Accounting Humanity,” in which he explored the fundamental question of what role accounting should play in the age of AI. Subsequently, Professor Mei FENG from the University of Pittsburgh presented a talk titled “The Era of Corporate Soft Power: When CEOs Begin to Care About Society,” engaging the audience in a lively discussion on the identification and measurement of prosocial managers, as well as the costs and benefits of prosocial behavior. The keynote session was moderated by Professor Xianjie HE, Member of the Party Committee and Vice President of Zhejiang University of Finance and Economics.

Paper Presentation and Discussion Sessions
The forum featured three concurrent paper sessions, moderated respectively by Professor Song TANG from Shanghai University of Finance and Economics, Professor Yunsen CHEN from Central University of Finance and Economics, and Professor Shangkun LIANG from Central University of Finance and Economics. A total of seven papers were presented and discussed, with scholars delving into topics such as capital market governance, state-owned enterprise reform, digital financial infrastructure, and climate governance and audit judgment.

Closing Ceremony
At the closing ceremony, Associate Professor Haoran XU of DUFE delivered a concluding summary. According to the forum’s arrangements, the Sixth Malan Accounting Forum will be hosted by Renmin University of China.

This edition of the Malan Accounting Forum gathered outstanding experts and scholars from around the world, who engaged in thorough exchanges on the construction of an independent Chinese accounting knowledge system and frontier research issues in the accounting discipline. The successful hosting of the forum is of great significance for DUFE’s active integration into the academic community and for promoting the high-quality development of its accounting discipline.