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Auditing Standards in China--A Comparative Analysis with Relevant International Standards and Guidelines

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  • Lin, Kenny Z.
  • Chan, K. Hung

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  • 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.
    • Handle: RePEc:eee:accoun:v:35:y:2000:i:4:p:559-577
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    References listed on IDEAS

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    1. Xiao, Zezhong & Pan, Aixiang, 1997. "Developing accounting standards on the basis of a conceptual framework by the Chinese government," The International Journal of Accounting, Elsevier, vol. 32(3), pages 279-299.
    2. 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.
    3. Needles, Belverd Jr., 1997. "International accounting research: An analysis of thirty-two years from the international journal of accounting," The International Journal of Accounting, Elsevier, vol. 32(2), pages 203-235.
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    Cited by:

    1. Haapamäki, Elina & Sihvonen, Jukka, 2019. "Research on International Standards on Auditing: Literature synthesis and opportunities for future research," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 35(C), pages 37-56.
    2. Bandyopadhyay, Sati P. & Chen, Changling & Yu, Yingmin, 2014. "Mandatory audit partner rotation, audit market concentration, and audit quality: Evidence from China," Advances in accounting, Elsevier, vol. 30(1), pages 18-31.
    3. Tang, Tanya & Firth, Michael, 2011. "Can book-tax differences capture earnings management and tax Management? Empirical evidence from China," The International Journal of Accounting, Elsevier, vol. 46(2), pages 175-204, June.
    4. Su, Xijia & Wu, Xi, 2016. "Client Following Former Audit Partners and Audit Quality: Evidence from Unforced Audit Firm Changes in China," The International Journal of Accounting, Elsevier, vol. 51(1), pages 1-22.
    5. Mennicken, Andrea, 2008. "Connecting worlds: The translation of international auditing standards into post-Soviet audit practice," Accounting, Organizations and Society, Elsevier, vol. 33(4-5), pages 384-414.
    6. Ahmad Modarres & Afsaneh Rafiee, 2011. "The influence of coercive isomorphism on corporate social responsibility reporting and reputation," Social Responsibility Journal, Emerald Group Publishing, vol. 7(2), pages 136-144, February.
    7. Mo, Phyllis L.L. & Rui, Oliver M. & Wu, Xi, 2015. "Auditors' going Concern Reporting in the pre- and post-bankruptcy Law Eras: Chinese Affiliates of Big 4 Versus Local Auditors," The International Journal of Accounting, Elsevier, vol. 50(1), pages 1-30.
    8. Mennicken, Andrea, 2006. "Translation and standardisation: audit world building in Post-Soviet Russia," LSE Research Online Documents on Economics 3033, London School of Economics and Political Science, LSE Library.
    9. P.W. Senarath Yapa & Zhen Ping Hao, 2007. "An analysis of current trends in accounting professional development in People's Republic of China," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 15(1), pages 25-44, January.
    10. Firth, Michael & Rui, Oliver M. & Wu, Xi, 2012. "How Do Various Forms of Auditor Rotation Affect Audit Quality? Evidence from China," The International Journal of Accounting, Elsevier, vol. 47(1), pages 109-138.
    11. Mennicken, Andrea, 2008. "Connecting worlds: the translation of international auditing standards into post-Soviet audit practice," LSE Research Online Documents on Economics 27070, London School of Economics and Political Science, LSE Library.
    12. María Consuelo Pucheta & Mondher Fakhfakh, 2005. "The Measurement Of Compliance With International Isa700: The Case Of Audit Reports Published By The Big Accounting Firms In Tunisia," Working Papers. Serie AD 2005-19, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie).
    13. Mennicken, Andrea, 2006. "Translation and standardization: audit world-building in post-Soviet Russia," LSE Research Online Documents on Economics 36111, London School of Economics and Political Science, LSE Library.
    14. Gina Xu & Steven Dellaportas, 2021. "Challenges to Professional Independence in a Relational Society: Accountants in China," Journal of Business Ethics, Springer, vol. 168(2), pages 415-429, January.

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