Yang, Lloyd; Dunk, Alan; Kilgore, Alan; Tang, Qingliang; … - In: Managerial Finance 29 (2003) 12, pp. 57-64
China is conducting an open market policy and Chinese firms are seeking independent audit services. As a result, the … considerable concern about auditor independence in China. The purpose of this paper is to examine some reasons for a lack of … independence in the Chinese audit profession. We critically review empirical evidence regarding auditor practice in China. We then …