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Cultural impact on Chinese corporate disclosure – a corporate governance perspective

Qu, Wen; Leung, Philomena - In: Managerial Auditing Journal 21 (2006) 3, pp. 241-264

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 …

Persistent link: https://www.econbiz.de/10014929006

Overcoming barriers to sustainable implementation of the ISO 9001 system

Zeng, S.X.; Tian, P.; Tam, C.M. - In: Managerial Auditing Journal 22 (2007) 3, pp. 244-254

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

Persistent link: https://www.econbiz.de/10014929059

A multivariate analysis of the determinants of auditors' opinions on Asian banks

Gaganis, Chrysovalantis; Pasiouras, Fotios - In: Managerial Auditing Journal 22 (2007) 3, pp. 268-287

Purpose – Prior studies on the determinants of audit reports focus on non‐financial sectors. In contrast, the present study seeks to examine the determinants of auditors' opinion in the banking industry, using a sample of banks drawn from nine Asian countries over the period 1995‐2004....

Persistent link: https://www.econbiz.de/10014929061

Ownership structure, board composition and corporate voluntary disclosure

Huafang, Xiao; Jianguo, Yuan - In: Managerial Auditing Journal 22 (2007) 6, pp. 604-619

listed companies in China. Design/methodology/approach – Using an OLS‐regression model to test the relationship among … in 2002 and only 45.7 percent of representative firms listed in China. Secondly, the disclosure checklist does not cover … voluntary disclosures of listed companies in the Asian setting of China. …

Persistent link: https://www.econbiz.de/10014929079

The progress of accounting harmonization in China

Chi Kuan, Ip; Noronha, Carlos - In: Managerial Auditing Journal 22 (2007) 6, pp. 620-640

Purpose – Previous studies have demonstrated significant discrepancies in financial results prepared separately under Chinese and international accounting standards. After years of reforms of Chinese accounting practices, there is still doubt as to whether previous discrepancies persist. This...

Persistent link: https://www.econbiz.de/10014929080

Earnings management in China: an exploratory study

Noronha, Carlos; Zeng, Yun; Vinten, Gerald - In: Managerial Auditing Journal 23 (2008) 4, pp. 367-385

Purpose – In recent years, China has been making progress in internationalizing its financial reporting system. However … management techniques in China and the underlying factors that motivate firms to engage in earnings management. Design … techniques in China. Public ownership companies have stronger incentives to manage earnings for management compensation, while …

Persistent link: https://www.econbiz.de/10014929116

Confucian culture and whistle‐blowing by professional accountants: an exploratory study

Hwang, Dennis; Staley, Blair; Te Chen, Ying; Lan, Jyh‐Shan - In: Managerial Auditing Journal 23 (2008) 5, pp. 504-526

Purpose – The purpose of this paper is to use survey data to examine the impact of culture on current and future accounting and auditing professionals' intent to be whistle‐blowers in a Chinese cultural society. Design/methodology/approach – The paper examines intent to whistle‐blow and...

Persistent link: https://www.econbiz.de/10014929123

Effects of ethical context on conflict and commitment among Chinese accountants

Shafer, William E.; Wang, Zhihong - In: Managerial Auditing Journal 25 (2010) 4, pp. 377-400

companies operating in Mainland China. Findings – Two aspects of the organizational ethical culture, expectations of obedience … accountants in China, and the first study of the effects of Machiavellianism on these relationships. The results generally support …

Persistent link: https://www.econbiz.de/10014929208

The value of audit qualifications in China

Czernkowski, Robert; Green, Wendy; Wang, Yi - In: Managerial Auditing Journal 25 (2010) 5, pp. 404-426

Purpose – The purpose of this paper is to determine whether audit opinions matter in China after the introduction of …

Persistent link: https://www.econbiz.de/10014929209

Value relevance of accounting information in China pre‐ and post‐2001 accounting reforms

Chalmers, Keryn; Navissi, Farshid; Qu, Wen - In: Managerial Auditing Journal 25 (2010) 8, pp. 792-813

Purpose – This paper aims to investigate whether the accounting reform in China has improved the relevance of China …

Persistent link: https://www.econbiz.de/10014929227