This paper was aiming to address an in time research question: why Chinese public listed companies showed differences in terms of the number of auditors they used to audit internal control over financial reporting and financial statement under new regulations on security exchange. Integrating...

This paper investigates the effect of ERP system implementations on agency cost in the introducing period in China. The research reveals that, for the listed companies, the agency cost after implementing the ERP System will reduce significantly; however, compared with the non-State-Owned...