User perceptions of auditor independence in China

Qingliang Tang, Zhijun Lin, Alan Kilgore

Research output: Chapter in Book/Report/Conference proceedingChapter


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
Number of pages12
ISBN (Print)1741080770
Publication statusPublished - 2006


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

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    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.