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Institutional arrangements and governament audit independence in China
Xiao, Jason Zezhong; Yang, Suchang; Zhang, Xinmin; … - In: Abacus : a journal of accounting, finance and business … 52 (2016) 3, pp. 532-567
Persistent link: https://www.econbiz.de/10011623047
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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
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Audit fees, motivation of avoiding loss and opinion shopping : Test for moderating effect based on evidences of Chinese stock market from 2001 to 2008
Yuejun, Tang - In: China Finance Review International 1 (2011) 3, pp. 241-261
Purpose – The purpose of this paper is to empirically analyze the impacts of motivation for avoiding loss and actual abnormal audit fees on management behaviors of audit opinion shopping. Design/methodology/approach – Using empirical research methods, this study employs regressive models and...
Persistent link: https://www.econbiz.de/10014694457
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Government performance auditing demand research based on the neo‐institutional economics
Fan, Hui - In: China Finance Review International 2 (2012) 2, pp. 100-120
the auditees' demand for government performance auditing (GPA). Design/methodology/approach – This study acquired the data … legislative level is lower have more demand for the performance auditing; the respondents' knowledge about the GPA has not … increased their demand; the auditing penalty effects has negative impact on the demand for performance auditing and the …
Persistent link: https://www.econbiz.de/10014694469
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Guanxi dynamics and identity construction : An interpretive look at the Chinese professional service firms
Kosmala, Katarzyna; Xian, Chunyan - In: Critical perspectives on international business 7 (2011) 3, pp. 202-223
Purpose – This study aims to examine aspects of the construction of professional identity, based on an interpretative inquiry in two Chinese professional service firms in Beijing. Design/methodology/approach – Data were gathered through participant observation, archival material and...
Persistent link: https://www.econbiz.de/10014701763
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Transfer pricing audits in China
Li, Jian; Paisey, Alan - 2007
Persistent link: https://www.econbiz.de/10004877284
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An analysis of recent accounting and auditing failures in the United States on US accounting and auditing in China
Hwang, Dennis B.K.; Blair Staley, A. - In: Managerial Auditing Journal 20 (2005) 3, pp. 227-234
Purpose – Seeks to analyze the impact of recent accounting and auditing failures in the USA on US accounting and … auditing in China, focusing on the practice of guanxi – the networks of informal relationships and exchanges of favors that … uses historical precedents and parallels with Japanese culture to predict potential accounting and auditing problems …
Persistent link: https://www.econbiz.de/10014928936
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A multivariate analysis of the determinants of auditors' opinions on Asian banks
Gaganis, Chrysovalantis; Pasiouras, Fotios - In: Managerial Auditing Journal 22 (2007) 3, pp. 268-287
to have excess liquidity. More external auditing requirements and less accounting and disclosure requirements in the … auditor role of examination of banks, the impact of accounting and auditing systems on risk‐shifting of safety nets in banking …
Persistent link: https://www.econbiz.de/10014929061
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Confucian culture and whistle‐blowing by professional accountants: an exploratory study
Hwang, Dennis; Staley, Blair; Te Chen, Ying; Lan, Jyh‐Shan - In: Managerial Auditing Journal 23 (2008) 5, pp. 504-526
accounting and auditing professionals' intent to be whistle‐blowers in a Chinese cultural society. Design …
Persistent link: https://www.econbiz.de/10014929123
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The value of audit qualifications in China
Czernkowski, Robert; Green, Wendy; Wang, Yi - In: Managerial Auditing Journal 25 (2010) 5, pp. 404-426
Purpose – The purpose of this paper is to determine whether audit opinions matter in China after the introduction of several key regulatory changes, specifically aimed at strengthening the confidence of investors in the audit function. Design/methodology/approach – The question is addressed...
Persistent link: https://www.econbiz.de/10014929209