Over the past two decades, economic reforms have significantly changed the economy and
accountancy in China. As the planned centralized economy is gradually replaced by a …

This study is a historical critical analysis of the role of the transnational professional services
firms known as the Big Four in the development of the accounting profession in China …

With only 30 years development of Chinese capital market, especially the listed companies
and audit profession, there are still some deficiencies compared to the UK which limits the …

Purpose–This paper aims to assess 12 audit procedures that deemed challenging to
insurance audits. Design/methodology/approach–This paper uses grounded theory as a …

Bu çalışmada İstanbul Menkul Kıymetler Borsası'nda işlem gören şirketlerin denetim
görüşleri ve raporları incelenmiştir. Denetim raporlarının hazırlanmasında Uluslararası …

The Chinese auditing standards have undergone many changes in recent years. These
changes intend to harmonize the internal auditing practices with the international auditing …

This paper describes the recent history of auditing in China and reports on a survey of
Chinese auditors and accounting academics on the importance of a number of auditing …

Independence and objectivity are essential credibility elements for the audit reports. A lack
of literature on the independence of the Chinese National Audit Office (CNAO) prompted this …

This thesis has two interrelated objectives. First, it examines the demand-side determinants
of auditor choice of listed Chinese companies. Unlike most previous studies just based on …

In recent years, the People's Republic of China has enjoyed strong growth that has attracted
the attention of the whole world. In particular, the event that marked a significant …