Setting a research agenda for auditing issues in the People's Republic of China

Lynford Graham

32 citations0/0 files storedThe International Journal of Accounting

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Accounting and Financial Management

Abstract

Abstract This paper identifies a number of potentially meaningful auditing research issues that arise from the dramatic changes currently taking place in the Peoples' Republic of China. These issues arise in the current economic environment, but are heavily influenced by political, cultural and historical circumstances. The research identifies organizational, technical practice and economic issues that impact the practice of accounting and auditing. The recent growth in the profession is evidence of the critical role accountants and auditors will play in future economic advances in the PRC. Research can also assist in identifying and resolving problems that may arise during the change to a “socialist-market” economy.

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References

1992Growth, Efficiency, and Convergence in China's State and Collective Industry 1990China's iron and steel industry 1988Chinese accounting systems and practices 1992Accounting and finance in China : a review of current practice 1974China: Shanghai. 3

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2005The corporate purchase of property insurance: Chinese evidence 2003Corporate Risks and Property Insurance: Evidence From the People's Republic of China 1998Internationalization of public accounting: Chinese experience 2015Auditors’ Role in China 2000Evaluation of research on Chinese accounting issues 1999Applicability Of The Conservatism Accounting Convention in China: Empirical Evidence 2007An analysis of current trends in accounting professional development in People's Republic of China

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