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Institutional Arrangements and Government Audit Independence in China

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  • Jason Zezhong Xiao
  • Suchang Yang
  • Xinmin Zhang
  • Michael Firth

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  • Jason Zezhong Xiao & Suchang Yang & Xinmin Zhang & Michael Firth, 2016. "Institutional Arrangements and Government Audit Independence in China," Abacus, Accounting Foundation, University of Sydney, vol. 52(3), pages 532-567, September.
    • Handle: RePEc:bla:abacus:v:52:y:2016:i:3:p:532-567
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    File URL: http://hdl.handle.net/10.1111/abac.12086
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    References listed on IDEAS

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    1. Sikka, Prem & Willmott, Hugh, 1995. "The power of "independence": defending and extending the jurisdiction of accounting in the United Kingdom," Accounting, Organizations and Society, Elsevier, vol. 20(6), pages 547-581, August.
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    Cited by:

    1. Jianlei Han & Jing He & Zheyao Pan & Jing Shi, 2018. "Twenty Years of Accounting and Finance Research on the Chinese Capital Market," Abacus, Accounting Foundation, University of Sydney, vol. 54(4), pages 576-599, December.
    2. Yi‐Hui Tai & Nen‐Chen Richard Hwang, 2020. "Market Reactions to Corporate Governance Ranking Announcements: Evidence from Taiwan," Abacus, Accounting Foundation, University of Sydney, vol. 56(4), pages 627-648, December.
    3. Rui Zhang & Raymond M. K. Wong & Gaoliang Tian & Mohan M. Fonseka, 2021. "Positive spillover effect and audit quality: a study of cancelling China’s dual audit system," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(1), pages 205-239, March.

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