In this article, we examine the American Institute of Certified Public Accountants’ (AICPA) efforts to conceal the offshoring of tax return preparation services by U.S. Certified Public Accountants (CPAs) through recommending an inadequate disclosure format for this type of work. We draw on...

Based on a survey of 400 enterprises, draws conclusions about the length, methodology, impact and costs of social auditing undergone during the past two years.

Purpose – The purpose of this paper is to describe the results of a cross‐sectional survey of Chinese auditors that examines their views about independence and client relationship issues associated with the current Code of Professional Conduct. The paper also compares the findings with...

Purpose – The purpose of this paper is to seek comment on a proposed new model for measuring and monitoring the sustainability of corporate governance. Design/methodology/approach – The unprecedented combination of the scarcity of finance, low growth, and environmental pressures, together...

The South China Sea dispute which has spilled over from the twentieth to the twenty-first century, is yet to find an amicable solution. The root cause of this tension is the dispute among the various claimants as regards the procurement of energy resources and securing territorial legitimacy....