While the auditing profession in the USA and UK has developed ‘from the bottom up' over more than a century and a half, the Chinese profession has effectively been created ‘from the top down' in just over 20 years. Based mainly on information obtained from interviews we have conducted in...

Some have predicted that the next ‘Big N' international firm could be a Chinese CPA firm. Our primary research motivation has been to explore how far this view is shared and whether it is realistic to suppose that one or more Chinese firms, however large they may grow domestically, or even as...

The indigenous audit industries of most non-US/UK countries have confronted perceived market monopolization by the set of international ‘Big 4' firms which, at least outside the EU, may be regarded as ‘foreign firms'. The history of China's attempts over the last four decades at...