Fan, Ying Han; Woodbine, Gordon; Scully, Glennda - In: Asian Review of Accounting 20 (2012) March, pp. 74-87
Purpose – The purpose of this paper is to describe the results of a cross-sectional survey of Chinese auditors that examines their views about independence and client relationship issues associated with the current Code of Professional Conduct. The paper also compares the findings with...