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Auditing of state-owned enterprises in China: historic development, current practice and emerging issues

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  • Tang, Qingliang
  • Chow, Chee W.
  • Lau, Amy

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  • Tang, Qingliang & Chow, Chee W. & Lau, Amy, 1999. "Auditing of state-owned enterprises in China: historic development, current practice and emerging issues," The International Journal of Accounting, Elsevier, vol. 34(2), pages 173-187, June.
    • Handle: RePEc:eee:accoun:v:34:y:1999:i:2:p:173-187
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    References listed on IDEAS

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    1. Chen, Yin & Jubb, Peter & Tran, Alfred, 1997. "Problems of accounting reform in the People's Republic of China," The International Journal of Accounting, Elsevier, vol. 32(2), pages 139-153.
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    Cited by:

    1. Hu, Fang & Leung, Sidney C.M., 2012. "Top management turnover, firm performance and government control: Evidence from China's listed state-owned enterprises," The International Journal of Accounting, Elsevier, vol. 47(2), pages 235-262.
    2. Wu, Huiying & Patel, Chris & Perera, Hector, 2015. "Implementation of “audit committee” and “independent director” for financial reporting in China," Advances in accounting, Elsevier, vol. 31(2), pages 247-262.
    3. Deng, Kebin & Hu, Fang & Tian, Gary Gang & Zhong, Ziying, 2022. "Does the disclosure of internal control deficiency matter for accrual quality? Evidence from China," Journal of Contemporary Accounting and Economics, Elsevier, vol. 18(1).
    4. Mu, Rui & Jong, Martin de & Koppenjan, Joop, 2011. "The rise and fall of Public–Private Partnerships in China: a path-dependent approach," Journal of Transport Geography, Elsevier, vol. 19(4), pages 794-806.
    5. Malcolm Anderson, 2000. "Accounting History Publications 1999," Accounting History Review, Taylor & Francis Journals, vol. 10(3), pages 385-393.
    6. Ferhat D. Zengul & Nurettin Oner & James D. Byrd & Arline Savage, 2021. "Revealing Research Themes and Trends in 30 Top‐ranking Accounting Journals: A Text‐mining Approach," Abacus, Accounting Foundation, University of Sydney, vol. 57(3), pages 468-501, September.

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