About the authors -- Preface -- Structure of the financial reporting council -- Glossary of terms -- The social role of auditing -- What is auditing? -- The development of auditing and its objectives -- Conceptual underpinning of the audit process -- A framework of auditing concepts --...

We examine the influence of auditors on mitigating corporate fraud in China, which is known to have weak legal enforcement, weak investor protection along with tight control of the media and labour unions. We find that firms with executives that have lower integrity, indicated by a greater...

We examine the influence of auditors on corporate fraud in China. We find lower executive integrity firms are associated with higher propensity of regulatory enforcement actions against corporate fraud in the subsequent year. We then show that this effect is moderated by the issuance of modified...