, it is believed that earnings management from legitimate accounting choices to fraud that violates generally accepted … accounting principles, is common in the mainland. The purpose of this study is to identify the most frequently used earnings …

with which economic gains and losses are captured in accounting earnings. Findings – The empirical findings indicate that …

– The authors offer suggestions to improve accounting education in China in areas of curriculum and teaching. In doing so … many Chinese universities co-operate with foreign universities and/or foreign professional accounting associations to …

accounting firms who were asked to complete a questionnaire survey for the explanatory factors. A total of 135 usable …

in converging national accounting standards with the IFRS, and empirically tests the model using a sample of Chinese … audit quality. In addition to accounting standards, global convergence of auditing standards and corporate governance is … imperative if de facto convergence of accounting standards is to be achieved. Originality/value – The paper highlights the effect …

analysts favoured usage of International Financial Reporting Standards (IFRSs) and International Accounting Standards (IASs) by …

With the prevalence of international markets comes the need for universal accounting standards. The International … Accounting Standards Board has created a set of these standards, but unfortunately some skeptics have found that the obstacles of … of China, India, and Australia, it has been found that it is possible to have the same accounting standards among diverse …

This paper describes the evolution of accounting systems, accounting education, and the accounting profession in the … People's Republic of China. Throughout the reform process, accounting development has been recognized as critical to Chinese … enterprises are becoming more complex and diverse. The Chinese accounting system is being transformed to meet the demands of these …