implementation of Continuous Auditing in China. As a timely, cost-saving and efficient auditing method, continuous auditing is being … its infancy in China. Design/methodology/approach – This paper compares and contrasts China and the USA in three important … these two countries, are the main barriers for the implementation of continuous auditing in China. Research limitations …

The results of this paper show that the existence of ICWs has a negative effect on accounting conservatism in China … consequences of the official implementation of internal control standard in China from 2012. The findings of this paper can also …

firms in China. The competitive priority in internationalization efforts is gauged by combining the degree of emphasis of … affecting the competitiveness of internationalization of manufacturing in China. The three bottlenecked factors that impede …

in China. Findings – The findings indicate significant and positive relationships between employee competencies and …

Purpose – This article aims to analyse the reasons for Spanish companies to invest in China and the factors that … handed over the reins to Manuel Torres. Findings – The main reason for investing in China is its market. It is worth … mentioning here that there has been a paradigm shift whereby China has gone from being the “world's factory” to the “world …

sectors of excellence in one of the best performing industrial areas of China: Guangdong Province. Design … growth of China as a whole, the paper stresses the degree of concentration of such growth and the importance of focusing on …

few papers testing the relationship between policies and industrial performances in China. Even fewer explore this …

industry in Guangdong (China). Findings – Both wine and tea have strong links with their place of origin. The two case studies …

/implications – The results pave the way for more general discussions on the emergence of champions of excellence in China. They reinforce … experimented form of rewarding used in China – might be an effective way to stimulate virtuous imitative processes. Originality …