Auditor independence issues in China

Lloyd Yang, Alan Dunk, Alan Kilgore, Qingliang Tang, Zhijun LIN

Research output: Contribution to journalArticlepeer-review

9 Citations (Scopus)

Abstract

China is conducting an open market policy and Chinese firms are seeking independent audit services. As a result, the Chinese accounting profession is expanding at a tremendous speed, and has played an important role in economic reform. However, Chinese auditing operates in a very different environment from those experienced in Western countries. Consequently, there is considerable concern about auditor independence in China. The purpose of this paper is to examine some reasons for a lack of independence in the Chinese audit profession. We critically review empirical evidence regarding auditor practice in China. We then make some suggestions that might improve auditor independence.

Original languageEnglish
Pages (from-to)57-64
Number of pages8
JournalManagerial Finance
Volume29
Issue number12
DOIs
Publication statusPublished - 2003

Scopus Subject Areas

  • Business, Management and Accounting (miscellaneous)
  • Finance

User-Defined Keywords

  • Auditing profession
  • China
  • Improvement
  • Independent expert

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