Mir, Monir; Fan, Haiwei; Maclean, Ian - In: Managerial Auditing Journal 32 (2017) 9, pp. 899-923
Purpose The paper aims to explore whether different models of public sector audit exist in China without adhering to … the goals and objectives of public sector audit systems in democratic jurisdictions. Design/methodology/approach The study … case in democratic parliamentary jurisdictions. The study finds that public sector audit in China functions in ways which …