Accounting and Business Research, Volume 51, Issue 6-7 (2021)

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Accounting and Business Research, Volume 51, Issue 6-7 (2021)

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Auditing in China; Guest Editors: Jason Xiao and Liansheng Wu

Research Article

Article
The value of auditing, audit independence, and audit pricing: a review of empirical evidence from China
Liansheng Wu & Jason Zezhong Xiao
Pages: 585-621
Published online: 21 Oct 2021
AbstractforThe value of auditing, audit independence, and audit pricing: a review of empirical evidence from China | Full Text | References | PDF (408.6 KB) | EPUB
  • 1463 Views
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Article
Auditing research using Chinese data: what’s next?
Mark L. Defond, Fan Zhang & Jieying Zhang
Pages: 622-635
Published online: 30 Apr 2020
AbstractforAuditing research using Chinese data: what’s next? | Full Text | References | PDF (976.2 KB) | EPUB
  • 2522 Views
  • 11 CrossRef citations
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Article
The strategic significance of the CICPA in the making of a Chinese home-grown public accounting profession
Wenjun Wen, Christopher Humphrey & Amanda Sonnerfeldt
Pages: 636-676
Published online: 30 Jun 2021
AbstractforThe strategic significance of the CICPA in the making of a Chinese home-grown public accounting profession | Full Text | References | PDF (1.2 MB) | EPUB
  • 3155 Views
  • 11 CrossRef citations
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Open Access
Article
Does joining global accounting firm networks and associations affect audit quality and audit pricing? Evidence from China
Wei Li, Huilong Liu & Xizi Wang
Pages: 677-706
Published online: 26 Oct 2020
AbstractforDoes joining global accounting firm networks and associations affect audit quality and audit pricing? Evidence from China | Full Text | References | PDF (269.4 KB) | EPUB
  • 854 Views
  • 5 CrossRef citations
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Article
Does access to developed audit markets improve home audit quality? Evidence from China
Kevin Chee Keung Lam, Julia Junxia Liu & Rita Wing Yue Yip
Pages: 707-743
Published online: 22 Oct 2021
AbstractforDoes access to developed audit markets improve home audit quality? Evidence from China | Full Text | References | PDF (342.7 KB) | EPUB
  • 468 Views
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Article
Do auditors consider alleged bribery when accepting clients? Evidence from Chinese non-state-owned enterprises
Lufei Ruan & Haiyan Zhang
Pages: 744-776
Published online: 04 Feb 2021
AbstractforDo auditors consider alleged bribery when accepting clients? Evidence from Chinese non-state-owned enterprises | Full Text | References | PDF (416.2 KB) | EPUB
  • 515 Views
  • 5 CrossRef citations
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Article
Do professional risk funds affect audit quality?
Qihui Gong, Xiaomei Han, Huihui Shen & Qiuhang Xing
Pages: 777-799
Published online: 26 Apr 2021
AbstractforDo professional risk funds affect audit quality? | Full Text | References | PDF (221.9 KB) | EPUB
  • 574 Views
  • 3 CrossRef citations
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Article
New business as a bargaining factor in audit pricing: evidence from emission trading schemes
Jiaxing You, Xiting Wu, Le Luo, Hongtao Shen & Xiaoping Tan
Pages: 800-823
Published online: 30 Mar 2021
AbstractforNew business as a bargaining factor in audit pricing: evidence from emission trading schemes | Full Text | References | PDF (720.7 KB) | EPUB
  • 749 Views
  • 4 CrossRef citations
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Article
Beg your pardon? The effect of communication costs on audit quality
Yingwen Deng, Lu Xie, Min Zhang & Yaqian Wu
Pages: 824-851
Published online: 16 Apr 2020
AbstractforBeg your pardon? The effect of communication costs on audit quality | Full Text | References | PDF (260.8 KB) | EPUB
  • 1059 Views
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