a two‐stage OLS (2SLS) procedure. Findings – It is found that the extent of voluntary disclosure has improved in China …

The main objective of this paper is to examine the development of public accounting in China. While a brief review of … progress of internationalization of public accounting in China in the most recent years, that is, improving qualification … in the rest of the world has been narrowed down remarkably, which will benefit both Chinese and international business …

The National Audit Office of the People’s Republic of China issued 38 auditing standards and guidelines on 1 January … excites world‐wide interest.  …

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 … increasingly adopted throughout the world. However, while it is increasingly applied in the USA, continuous auditing is still in … its infancy in China. Design/methodology/approach – This paper compares and contrasts China and the USA in three important …

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 … benefit regulators around the world and, in particular, the regulators in emerging markets that are considering implement …

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 …‐how”. Practical implications – With the rapid development of economy globalization, firms in the Chinese manufacturing sector have …