An account of developments in auditing in the People′s Republic of China following the establishment of the China Audit …,000 personnel and culminating in the establishment of the China Internal Auditing Instituting in 1987. A description of the work and …

them. Originality/value – This paper describes an important compliance auditing service in China. By conducting an analysis …

Purpose The paper aims to explore whether different models of public sector audit exist in China without adhering to … case in democratic parliamentary jurisdictions. The study finds that public sector audit in China functions in ways which …

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 …