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

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  • Graham, Lynford E.

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  • Graham, Lynford E., 1996. "Setting a research agenda for auditing issues in the People's Republic of China," The International Journal of Accounting, Elsevier, vol. 31(1), pages 19-37.
    • Handle: RePEc:eee:accoun:v:31:y:1996:i:1:p:19-37
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    References listed on IDEAS

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    1. Zhou, Zhong Hui, 1988. "Chinese accounting systems and practices," Accounting, Organizations and Society, Elsevier, vol. 13(2), pages 207-224, March.
    2. Jefferson, Gary H & Rawski, Thomas G & Yuxin, Zheng, 1992. "Growth, Efficiency, and Convergence in China's State and Collective Industry," Economic Development and Cultural Change, University of Chicago Press, vol. 40(2), pages 239-266, January.
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    Cited by:

    1. Graham, Lynford E. & Li, Chunyan, 1997. "Cultural and economic influences on current accounting standards in the People's Republic of China," The International Journal of Accounting, Elsevier, vol. 32(3), pages 247-278.
    2. Sami, Heibatollah & Zhou, Haiyan, 2008. "Do auditing standards improve the accounting disclosure and information environment of public companies? Evidence from the emerging markets in China," The International Journal of Accounting, Elsevier, vol. 43(2), pages 139-169.
    3. Zou, Hong & Adams, Mike B., 2006. "The corporate purchase of property insurance: Chinese evidence," Journal of Financial Intermediation, Elsevier, vol. 15(2), pages 165-196, April.
    4. Fang, Junxiong & Sami, Heibatollah & Zhou, Haiyan, 2023. "Do sanctioned audit firms strive to restore their damaged reputation under imperfect institutional settings?," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 50(C).
    5. Lin, Z. Jun & Chen, Feng, 1999. "Applicability Of The Conservatism Accounting Convention in China: Empirical Evidence," The International Journal of Accounting, Elsevier, vol. 34(4), pages 517-537, 010.
    6. Lin, Kenny Z. & Chan, K. Hung, 2000. "Auditing Standards in China--A Comparative Analysis with Relevant International Standards and Guidelines," The International Journal of Accounting, Elsevier, vol. 35(4), pages 559-577, 010.

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