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A study of Australian and Chinese accountants’ attitudes towards independence issues and the impact on ethical judgements
Han Fan, Ying; Woodbine, Gordon; Cheng, Wei - In: Asian Review of Accounting 21 (2013) 3, pp. 205-222
Purpose – The purpose of this paper is to further extend research (Fan et al. , 2012a) examining the attitudes of Chinese certified public accountants with respect to independence aspects of their professional codes of conduct and their influence on ethical judgement. These attitudes are...
Persistent link: https://www.econbiz.de/10014675970
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A study of Australian and Chinese accountants’ attitudes towards independence issues and the impact on ethical judgements
Fan, Ying Han; Woodbine, Gordon; Cheng, Wei - In: Asian Review of Accounting 21 (2013) October, pp. 205-222
Purpose – The purpose of this paper is to further extend research (Fan et al., 2012a) examining the attitudes of Chinese certified public accountants with respect to independence aspects of their professional codes of conduct and their influence on ethical judgement. These attitudes are...
Persistent link: https://www.econbiz.de/10010709724
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Special treatment regulation in China: potential unintended consequences
Green, Wendy; Czernkowski, Robert; Wang, Yi - In: Asian Review of Accounting 17 (2009) 3, pp. 198-211
Purpose – The purpose of this paper is to trace the behaviour of Chinese companies receiving a special treatment (ST) designation in order to determine the extent to which the application of this regulation may have led companies to engage in activities conducive to the removal of the ST...
Persistent link: https://www.econbiz.de/10014675825
Cover Image
Special treatment regulation in China: potential unintended consequences
Green, Wendy; Czernkowski, Robert; Wang, Yi - In: Asian Review of Accounting 17 (2009) September, pp. 198-211
Purpose – The purpose of this paper is to trace the behaviour of Chinese companies receiving a special treatment (ST) designation in order to determine the extent to which the application of this regulation may have led companies to engage in activities conducive to the removal of the ST...
Persistent link: https://www.econbiz.de/10008490138