We study auditors' client risk management in the first year of SOX 404 implementation, and find that there exists a pecking order among auditors' strategies to manage control risk resulting from internal control weaknesses. We first examine the relations between internal control weaknesses and...

China first adopted minimum energy performance standards (MEPS) in 1989. Today, there are standards for a wide range of domestic, commercial and selected industrial equipment. In 1999, China launched a voluntary endorsement label, which has grown to cover over 40 products including water-saving...

In the last five years, China's refrigerator market has grown rapidly, and now urban markets are showing signs of saturation, with ownership rates in urban households reaching 92%. Rural markets continue to grow from a much lower base. As a result of this growth, the Chinese government in 2006...