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 language | English |
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Title of host publication | Celebrating accounting |
Place of Publication | Penrith, NSW |
Publisher | University of Western Sydney |
Pages | 302-313 |
Number of pages | 12 |
ISBN (Print) | 1741080770 |
Publication status | Published - 2006 |
Keywords
- accounting -- study and teaching (higher)
- auditing -- study and teaching (higher)