”, based on fieldwork in the Nanchang Telecommunications Office of China. Trial results from several posts and … telecommunications offices in China in recent years have positively shown that the Cause‐Classified Control Chart is an effective tool …

simultaneously in Mainland China (A‐shares) and Hong Kong (H‐shares). Their financial statements, prepared based on the accounting … and disclosure regulations in China and Hong Kong (or International Accounting Standards, IASs) over the period of 1995 …

The organisational framework for the development of auditing in China evolved from government audit, internal audit and …. By the mid 1990s, China’s independent auditing standards were being issued, incorporating the General Independent … international standards, nevertheless reflected China’s unique transition to a market economy. However, there are a number of issues …

Asian countries: Singapore, Malaysia, China and India. Overall, the evidence reviewed suggests that the use of contemporary …

auditing in China, focusing on the practice of guanxi – the networks of informal relationships and exchanges of favors that …

Purpose – The concept of the market economy is gaining ground in China. So also, with the growth of international … is to provide some background for the development of management accounting practices in China. Design … become more important. This paper examines the development of management accounting practices in China from the perspective …

party transactions and stakeholder interest. Findings – The results suggest that as China's cultural and social norms change … provide more concrete evidence of the changing corporate disclosure environment in China. Research limitations … implications for professional accountants and auditors to understand further the trend of voluntary disclosure in China. The paper …

Purpose – This study aims to explore the barriers to implementation of ISO 9000 in China, and to identify how these …