Setting a research agenda for auditing issues in the People's Republic of China
- 31 December 1996
- journal article
- Published by World Scientific Pub Co Pte Ltd in The International Journal of Accounting
- Vol. 31 (1) , 19-37
- https://doi.org/10.1016/s0020-7063(96)90011-4
Abstract
This paper identifies a number of potentially meaningful auditing research issues that arise from the dramatic changes currently taking place in the Peoples' Republic of China. These issues arise in the current economic environment, but are heavily influenced by political, cultural and historical circumstances. The research identifies organizational, technical practice and economic issues that impact the practice of accounting and auditing. The recent growth in the profession is evidence of the critical role accountants and auditors will play in future economic advances in the PRC. Research can also assist in identifying and resolving problems that may arise during the change to a “socialist-market” economy.Keywords
This publication has 3 references indexed in Scilit:
- Growth, Efficiency, and Convergence in China's State and Collective IndustryEconomic Development and Cultural Change, 1992
- China's iron and steel industry: Sources of enterprise efficiency and the impact of reformJournal of Development Economics, 1990
- Chinese accounting systems and practicesAccounting, Organizations and Society, 1988