This paper evaluates the current government auditing system in China and the proposal to move it from the control of the executive body (the State Council) to the control of the legislature (the National People's Congress). Interviews with government auditors, government and people's congress officials, and leading academics identify the problems caused by lack of audit independence. Although audit independence can be increased by moving the control of government auditing to the legislature, many of our interviewees considered such a move as infeasible in the current political climate. To smooth the reform toward a legislature-led audit system, we propose a “Dual-Track System” in which the different audit responsibilities currently undertak...
This paper explains the Chinese government's decision to adopt accrual accounting by referring ...
Abstract: The continuing and deepening economic reforms in China have brought many changes both soci...
This paper attempts through a review of the associated literature to describe and critically evaluat...
This paper evaluates the current government auditing system in China and the proposal to move it fro...
Since 1999, a series of Audit Storms have swept China, in which the National Audit Office has regula...
China has adopted an executive-dominated government audit system (GAS), which is frequently criticiz...
State-owned enterprises (SOEs) play a pivotal role in the Chinese economy. Together, they manage ove...
AbstractSince its foundation, China’s government auditing system has played a very important role in...
There is widespread concern about Chinese auditors' independence and prior research suggests that la...
Since its foundation, China’s government auditing system has played a very important role in maintai...
China is conducting an open market policy and Chinese firms are seeking independent audit services. ...
The continuing and deepening economic reforms in China have brought many changes both socially and e...
In the course of far-reaching reforms of economy in China, the issue of how to keep the proper funct...
This study examines the effects of government audit on the earnings quality of Chinese State-Owned E...
This study examines the effectiveness of audit committees and independent directors in China with a ...
This paper explains the Chinese government's decision to adopt accrual accounting by referring ...
Abstract: The continuing and deepening economic reforms in China have brought many changes both soci...
This paper attempts through a review of the associated literature to describe and critically evaluat...
This paper evaluates the current government auditing system in China and the proposal to move it fro...
Since 1999, a series of Audit Storms have swept China, in which the National Audit Office has regula...
China has adopted an executive-dominated government audit system (GAS), which is frequently criticiz...
State-owned enterprises (SOEs) play a pivotal role in the Chinese economy. Together, they manage ove...
AbstractSince its foundation, China’s government auditing system has played a very important role in...
There is widespread concern about Chinese auditors' independence and prior research suggests that la...
Since its foundation, China’s government auditing system has played a very important role in maintai...
China is conducting an open market policy and Chinese firms are seeking independent audit services. ...
The continuing and deepening economic reforms in China have brought many changes both socially and e...
In the course of far-reaching reforms of economy in China, the issue of how to keep the proper funct...
This study examines the effects of government audit on the earnings quality of Chinese State-Owned E...
This study examines the effectiveness of audit committees and independent directors in China with a ...
This paper explains the Chinese government's decision to adopt accrual accounting by referring ...
Abstract: The continuing and deepening economic reforms in China have brought many changes both soci...
This paper attempts through a review of the associated literature to describe and critically evaluat...