User perceptions of auditor independence in China

Qingliang Tang, Zhijun Lin, Alan Kilgore

Research output: Chapter in Book/Report/Conference proceedingChapter

Abstract

There is widespread concern about Chinese auditors' independence and prior research suggests that lack of auditing standards is the main reason for such a problem. In this study we test an alternative proposition that government control and influence causes auditor independence problems in China.
Original languageEnglish
Title of host publicationCelebrating accounting
Place of PublicationPenrith, NSW
PublisherUniversity of Western Sydney
Pages302-313
Number of pages12
ISBN (Print)1741080770
Publication statusPublished - 2006

Keywords

  • accounting -- study and teaching (higher)
  • auditing -- study and teaching (higher)

Fingerprint Dive into the research topics of 'User perceptions of auditor independence in China'. Together they form a unique fingerprint.

  • Cite this

    Tang, Q., Lin, Z., & Kilgore, A. (2006). User perceptions of auditor independence in China. In Celebrating accounting (pp. 302-313). Penrith, NSW: University of Western Sydney.