Outlines the history of auditing in China and the auditing standards and guidelines issued in 1997 to improve … auditing guidelines, which cover subjective issues but are aimed at commercial organizations. Recognizes some concern in China …

Explains why, following China‘s implementation of a market economy, public accounting firms were required to affiliate …

Provides an overview of accounting reform in China since 1993, illustrates the structure of the current (juridicial …

Outlines the history of accounting in China and reviews the literature published in English on the full range of …

Outlines economic and accounting reforms in China since the late 1970s and assesses the impact of the 1997 Asian … financial crisis on them. Suggests that although China escaped the recession suffered by neighbouring countries, it still has a …

Compares China‘s financial reporting systems before and after the reforms of 1993, which is seen as a dramatic turning … systems to the unique environment of China.  …

Describes the efforts made since 1979 by China to reform its financial system to support its emerging market economy …

As a result of a broad range of reforms, one significant change in the governance landscape in China is the multiple … organizations in China’s transformation economy on managerial beliefs, using the dimensions of trust and procedural justice and how …

Based on fieldwork in Zhejiang 2000/01, the paper analyses the processes and mechanisms that shape China’s new private …

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 …