Purpose – The purpose of this paper is to describe the results of a cross‐sectional survey of Chinese auditors that examines their views about independence and client relationship issues associated with the current Code of Professional Conduct. The paper also compares the findings with...

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...

Purpose – The purpose of this paper is to describe the results of a cross-sectional survey of Chinese auditors that examines their views about independence and client relationship issues associated with the current Code of Professional Conduct. The paper also compares the findings with...

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...