listed companies in China. Design/methodology/approach – Using an OLS‐regression model to test the relationship among … in 2002 and only 45.7 percent of representative firms listed in China. Secondly, the disclosure checklist does not cover … voluntary disclosures of listed companies in the Asian setting of China.  …

Purpose – In recent years, China has been making progress in internationalizing its financial reporting system. However … management techniques in China and the underlying factors that motivate firms to engage in earnings management. Design … techniques in China. Public ownership companies have stronger incentives to manage earnings for management compensation, while …

accounting and auditing professionals' intent to be whistle‐blowers in a Chinese cultural society. Design … that guanxi , fear of retaliation, and fear of media coverage may discourage whistle‐blowing in a Chinese society. Research …

companies operating in Mainland China. Findings – Two aspects of the organizational ethical culture, expectations of obedience … accountants in China, and the first study of the effects of Machiavellianism on these relationships. The results generally support …

Purpose – The purpose of this paper is to determine whether audit opinions matter in China after the introduction of …

Purpose – This paper aims to investigate whether the accounting reform in China has improved the relevance of China …

/methodology/approach – The research is based on a survey of professional accountants employed by companies in Mainland China. Findings – The …

a board of directors and the number of audit committee meetings in China. However, no evidence was found of the … the impact of firm ownership on the meeting frequency in China and finds that the number of audit committee meetings is …

the large emerging economy of China. The practical contribution of the paper rests in the area of accounting practice. The …