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Original Articles

Governmental influences in the development of Chinese accounting during the modern era

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Pages 305-326 | Published online: 25 Nov 2009

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Wenjun Wen, Christopher Humphrey & Amanda Sonnerfeldt. (2021) The strategic significance of the CICPA in the making of a Chinese home-grown public accounting profession. Accounting and Business Research 51:6-7, pages 636-676.
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Malcolm Anderson. (2011) Accounting History publications 2008/09. Accounting History Review 21:2, pages 227-235.
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Wenjun Wen. (2021) Taking stock and moving forward: a systematic literature review on accounting professionalisation in China, 1980–2021. Journal of Accounting in Emerging Economies 12:2, pages 238-278.
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Wenjun Wen & Amanda Sonnerfeldt. (2021) The interplay between global accounting firms and national institutional contexts: The establishment of the Big Four in China from 1978 to 2007. Accounting History 27:1, pages 95-124.
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Duc Phan, Mahesh Joshi & Binh Tran-Nam. (2018) The history of accounting standard setting in an emerging transition economy: The case of Vietnam. Accounting History 23:3, pages 379-406.
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. 2015. Adoption of Anglo-american Models of Corporate Governance and Financial Reporting in China. Adoption of Anglo-american Models of Corporate Governance and Financial Reporting in China 229 255 .
. 2015. Adoption of Anglo-american Models of Corporate Governance and Financial Reporting in China. Adoption of Anglo-american Models of Corporate Governance and Financial Reporting in China 55 71 .
Bella Zhuoru Zheng, Chris Patel & Elaine Evans. (2015) An experimental examination of judgments of Chinese professional auditors in evaluating internal control systems. Corporate Ownership and Control 12:4, pages 791-806.
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Guohua Zhang, Gordon Boyce & Kamran Ahmed. (2014) Institutional changes in university accounting education in post-revolutionary China: From political orientation to internationalization. Critical Perspectives on Accounting 25:8, pages 819-843.
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Xu-dong Ji & Wei Lu. (2013) The evolution of bookkeeping methods in China: A Darwinist analysis of developments during the twentieth-century. Accounting History 18:3, pages 317-341.
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Dr. Muhammad Umar Draz. (2012) IFRS or IFRS-Based Domestic Standards: Implications for China’s Future Accounting Reforms. SSRN Electronic Journal.
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