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An Analysis of Auditing Environment and Modified Audit Opinions in China : Underlying Reasons and Lessons
Su, Xijia; Chen, Shimin; Wang, Zhenglin - 2006
One of the most notable changes that economic reform in China has brought about is the revival of its accounting profession. The rapid development of independent auditing over the past two decades has been phenomenal, and from 1995 to 2000, about 15% of listed Chinese companies received modified...
Persistent link: https://www.econbiz.de/10014060470
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The market impact of new auditing standards in China
Wu, Xiancong; Skolnik, Richard; Luo, Hongxiu - In: International journal of finance & banking studies : JJFBS 11 (2022) 1, pp. 53-68
Persistent link: https://www.econbiz.de/10012804723
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The auditing system in China and the UK
Chong, H. Gin - 1997
Persistent link: https://www.econbiz.de/10000644241
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Development of accounting and auditing systems in China
Ji, Xu-dong - 2018
Persistent link: https://www.econbiz.de/10011754271
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The influence of corporation governance structure on internal control audit report lag : evidence from China
Li, Yuedong; Zhang, Dong; Wang, Xingyu - In: Accounting & taxation : AT 6 (2014) 2, pp. 101-115
Persistent link: https://www.econbiz.de/10010510256
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Accounting restatements and audit quality in China
Jiang, Haiyan; Habib, Ahsan; Zhou, Donghua - In: Advances in accounting : a research annual 31 (2015) 1, pp. 125-135
Persistent link: https://www.econbiz.de/10011344280
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Accounting fraud, auditing, and the role of government sanctions in China
Lisic, Ling Lei; Silveri, Sabatino; Song, Yanheng; Wang, Kun - In: Journal of business research : JBR 68 (2015) 6, pp. 1186-1195
Persistent link: https://www.econbiz.de/10010529924
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Do modified audit opinions for Shanghai listed firms convey hererogeneous information?
Pei, Donglin; Hamill, Philip - In: Journal of international accounting auditing & taxation 22 (2013) 1, pp. 1-11
Persistent link: https://www.econbiz.de/10010200952
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Dysfunctional auditing behaviour : empirical evidence on auditors' behaviour in Macau
Yuen, Desmond C. Y.; Law, Philip K. F.; Lu, Chan; Guan, … - In: International journal of accounting and information … 21 (2013) 3, pp. 209-226
Persistent link: https://www.econbiz.de/10009789728
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Determinants and implications of long audit reporting lags : evidence from China
Chan, K. Hung; Luo, Vivian Wei; Mo, Phyllis L. L. - In: Accounting and business research : a research quarterly … 46 (2016) 2, pp. 145-166
Persistent link: https://www.econbiz.de/10011558678