Prior research has documented the continued existence of an expectation gap, defined as the divergence between the public's and the profession's conceptions of auditor's duties, despite the auditing profession's attempt to adopt standards and practices to close this gap. In this paper, we...

Utility Model system, as a typical second tier patent system, is the tool for protecting less creative innovations in many countries. China has established this system since the year 1984. If only from the perspective of number of applications, utility model system is successful in China....

The bankruptcy of Enron Corp. has evolved into a scandal of enormous proportions involving allegations of fraud, corruption and unethical practices on the part of Enron’s corporate executives, members of its board of directors, external auditors, and high government officials in the USA. No...