Auditor independence issues in China

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

    Research output: Contribution to journalJournal articlepeer-review

    11 Citations (Scopus)


    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
    Issue number12
    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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