Purpose – The purpose of this paper is to analyse the nature of societal regulatory control systems developing an analytical framework drawing from Jurgen Habermas' notion of “steering” and an understanding of “performance management systems”. It seeks to provide a conceptual language...

Purpose – The purpose of this paper is to analyse the nature of societal regulatory control systems developing an analytical framework drawing from Jurgen Habermas' notion of “steering” and an understanding of “performance management systems”. It seeks to provide a conceptual language...

Purpose – This paper aims to examine the different perspectives of auditors and non-auditors on this question, along with the rationale and impact of these differences. Chinese company law requires an audit report on paid-up capital when business entities are newly formed or their capital...