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How China Has Built an Accounting and Auditing Profession with Potential Global Impact

Deng, Shuwen - 2018

obtained from interviews we have conducted in mainland China, in Hong Kong and in London—complementing published histories …—we explore the major stages in this achievement and how far the growing reputation of China's audit firms may now be expected to … give them a global ranking, in the context of the continuing rapid growth of China's economy and its stock markets, and the …

Persistent link: https://www.econbiz.de/10012930300

Perspectives from Mainland China, Hong Kong and the UK on the Potential Future Roles of China's Auditing Firms in the Global Profession

Deng, Shuwen - 2018

clients either in China itself or by opening offices worldwide. We thereby also open up questions about how the ‘linked … ecologies' of international auditing firms and their roles and regulation (alongside other international professional service … market autonomy and techno-scientific administrative regulation under the Communist Party's overall direction), and it is …

Persistent link: https://www.econbiz.de/10012930411

Globalization and global governance

Väyrynen, Raimo (ed.) - 1999

Persistent link: https://www.econbiz.de/10000675330

Does Auditing Shape Global Value Chains? Evidence from PCAOB Inspections

Liu, Sibo; Su, Lixin (Nancy); ZHU, Kevin - 2022

This study investigates how a financial market mechanism, auditing, shapes a firm's engagement in global value chains and product choice. We examine the effect of the Public Company Accounting Oversight Board's (PCAOB) inspections on non-U.S. auditors, which induce higher reporting quality of...

Persistent link: https://www.econbiz.de/10014082499

Challenges of the audit profession in the globalization era

Munteanu, Victor; Berechet, Mihaela Cornelia - In: Academic journal of economic studies 2 (2016) 2, pp. 169-178

Persistent link: https://www.econbiz.de/10011568211

Transnationalism and the transforming roles of profesional accountancy bodies : towards a research agenda

Samsonova-Taddei, Anna; Humphrey, Christopher - In: Accounting, auditing & accountability journal 27 (2014) 6, pp. 903-932

Persistent link: https://www.econbiz.de/10010409845

Corporate Governance and Forensic Accountants' Role : Global Regulatory Action Scenario

Bhasin, Madan Lal - 2015

An increasing number of researchers are finding that ‘poor' corporate governance (CG) is a leading factor in poor performance, manipulated financial reports, and unhappy stakeholders. Corporations and regulatory bodies are now trying to analyse and correct any existing defects in their...

Persistent link: https://www.econbiz.de/10013013445