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Relevant bibliographies by topics / Auditing - Standards - China

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Academic literature on the topic 'Auditing - Standards - China'

Author: Grafiati

Published: 4 June 2021

Last updated: 1 February 2022

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Journal articles on the topic "Auditing - Standards - China"

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Xiao, Jason Zezhong, Yikuan Zhang, and Zhihua Xie. "The Making of Independent Auditing Standards in China." Accounting Horizons 14, no. 1 (March 1, 2000): 69–89. http://dx.doi.org/10.2308/acch.2000.14.1.69.

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Chinese independent auditing standards (CIAS) have been promulgated since 1995. This paper contextualizes the various Chinese attempts at setting auditing standards, especially the making of the CIAS, by identifying factors that motivated these efforts. It finds that, prior to the CIAS, some auditing standards and procedures were issued on a voluntary basis in order to educate auditors and auditees, to improve audit quality, and to help auditors survive the competition between various consultancy firms. However, these standards failed to achieve their objectives and could not prevent auditors from being involved in a number of well-publicized major financial scandals. Amid crises of public confidence, the CPA Law was stipulated and the Chinese regulators began to formulate the CIAS to strengthen the legal system that regulates the audit profession and to harmonize Sino-foreign auditing. The paper also illuminates some major features of the Chinese audit market, such as the lack of audit independence, the shortage of well-qualified auditors, an environment of extensive corruption, and the existence of many misconceptions about the audit. These conditions will significantly hinder the further development of the audit profession in China. In particular, they will severely impair the effectiveness of the CIAS and recently developed accounting standards. Consequently, investments in Chinese companies will still involve considerable risks despite the existence of the CIAS.

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Баутин, Vladimir Bautin, Карзаева, Natalya Karzaeva, Полидань, and Ayli Polidan. "REGULATION OF AUDITING STANDARDS WORK IN RUSSIA AND CHINA." Vestnik of Kazan State Agrarian University 11, no. 2 (July 5, 2016): 91–94. http://dx.doi.org/10.12737/20644.

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The article discusses the role and position of audit standards in the economy. On the basis of concept elements of audit standards we carried out a comparative analysis of the norms of the Chinese Law № 32 from 31 August, 1994 “On audit” and the Law of the Russian Federation №307-FZ from 30 December, 2008 “On Auditing activity”. The place of audit in the model of functioning economic entities in Russia and China was determined, the validity of recognition the audit as an independent infrastructure sector of the economy of two countries was considered, the conflict of participants interests of audit activity in Russia was reviewed and the legislative approach to solving this problem was noted, the absence of conflict of interests in carrying out audit in China was justified. A particular attention is paid to the regulation of auditing standards, confirming the concept of auditing. Based on the analysis we made a conclusion, allowing to recognize the market nature of the audit activity concepts in Russia and administrative nature in China.

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Lin, Kenny Z., and K. Hung Chan. "Auditing Standards in China—A Comparative Analysis with Relevant International Standards and Guidelines." International Journal of Accounting 35, no. 4 (October 2000): 559–77. http://dx.doi.org/10.1016/s0020-7063(00)00079-0.

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Provasi, Roberta, and Patrizia Lucia Maria Riva. "Legal account auditing in the corporate system of Chinese listed companies relevance and implications." Corporate Ownership and Control 11, no. 3 (2014): 336–48. http://dx.doi.org/10.22495/cocv11i3conf1p3.

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In recent years, the People’s Republic of China has enjoyed strong growth that has attracted the attention of the whole world. In particular, the event that marked a significant development of the Chinese economy has been the entry into the WTO in 2001. This has triggered the opening of China to foreign investment and the gradual liberalization of foreign companies in the Chinese domestic market. The presence of foreign investors and foreign companies in China has increased the demand for higher quality in the standard of auditing and an acceleration of the process of international convergence. To this end, China over the years has continued its project of alignment with the international rules and in 2008 published the new CSA (Chinese Standards on Auditing) and in 2010 in accordance with the principle of global and continues convergence the CASB (China auditing Standards Board) has completed its review of the CSA achieving full convergence with the Clarified ISAs. The aim of this research is to investigate the current scenario of the system of statutory audit in the People’s Republic of China, the degree of development of auditing system highlighting the differences and peculiarities of the audit through an empirical analysis that involved the companies composing the index CSI 300 the 300 most highly capitalized companies, 95 of which are listed on the Shenzhen Stock Exchange and 205 on the Shanghai Stock Exchange. The analysis showed that there is a strong presence of local auditing firms, almost half of the companies listed on the CSI 300 are audited by domestic firms. With regard to the presence of foreign companies, it was found that foreign companies not belonging to the big four are the most representative. In fact only 76 companies are audited by the Big Four.

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Cooper, Barry J., Lynne Chow, and Tang Yun Wei. "The development of auditing standards and the certified public accounting profession in China." Managerial Auditing Journal 17, no. 7 (October 2002): 383–89. http://dx.doi.org/10.1108/02686900210437480.

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6

Chen, Shimin, Zheng Sun, and Yuetang Wang. "Evidence from China on Whether Harmonized Accounting Standards Harmonize Accounting Practices." Accounting Horizons 16, no. 3 (September 1, 2002): 183–97. http://dx.doi.org/10.2308/acch.2002.16.3.183.

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While international harmonization of accounting is gaining momentum in recent years, there is little empirical evidence on whether the harmonization of accounting standards leads to harmonized accounting practices and comparable financial reports. Benefiting from a unique research opportunity in China, this study provides such evidence. Since January 1, 1998, a newly promulgated Accounting Regulation for Listed Companies is in effect. This new regulation is the most comprehensive effort at harmonizing Chinese generally accepted accounting standards (GAAP) with International Accounting Standards (IAS). Based on a sample of listed companies required to reconcile accounting earnings from Chinese GAAP to IAS, we find no evidence that the Chinese government's efforts eliminated or significantly reduced the gap between Chinese and IAS earnings despite harmonized accounting standards. We explore reasons for the continued earnings gap after the 1998 regulation and find that a lack of adequate supporting infrastructure, manifested in excessive earnings management and low quality auditing, may explain the gap.

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Song, Fei, and Jianan Zhou. "Principles-based accounting standards and the timeliness of annual reports: evidence from China." Asian Review of Accounting 29, no. 3 (August 4, 2021): 399–442. http://dx.doi.org/10.1108/ara-07-2021-0120.

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PurposeThis paper addresses the role of principles-based accounting standards as a potential mechanism for reducing firms' time delay of annual reporting disclosure while improving the timeliness of accounting information. The paper also contributes to the existing literature by addressing the mediating effects of the financial reporting complexity and the audit workload on the link between principles-based accounting standards and the time delay of annual reporting disclosure.Design/methodology/approachThe focus is placed on an unbalanced panel of 20,943 samples over the period of 2007–2017.FindingsThe results show that the more principles-based the accounting standards are, the lower the time delay of annual reporting disclosure is, and the timelier the disclosure of accounting information is. The relationship between the two is more significant especially in the first two months after the end of the fiscal year. The findings are all robust after controlling for a series of sensitivity checks and endogenous concerns. From the mediating effect results, the authors find that principles-based accounting standards decrease the financial reporting complexity and the audit workload which in turn can help lower time delay of annual reporting disclosure. In addition, the negative effect of principles-based accounting standards on the time delay of annual reporting disclosure is more significant in the case that the company has “good news” including with no losses and receiving the standard auditing opinions. The results confirm the law of “good news announces early, bad news announces late.” Furthermore, the moderating effect results show that the higher the economic policy uncertainty index and the legal environment index, the lower the benefit of principles-based accounting standards to the timeliness of annual reports. The results of the economic consequences of timeliness suggest that the timely disclosure of accounting reporting will bring greater market reaction and contain more information, and the information of companies that disclose annual reports timely are more transparent.Originality/valueThis paper studies the impact of accounting standards on the timeliness of annual report disclosure, which enriches the literature in the field of macro policies and micro-enterprise behaviors.

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8

Yang, David C. "Perspectives on Accounting and Finance in China, and: Auditing Standards of the People's Republic of China, and: Financial Reform in China (review)." China Review International 4, no. 2 (1997): 347–50. http://dx.doi.org/10.1353/cri.1997.0073.

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Sami, Heibatollah, and Haiyan Zhou. "Do auditing standards improve the accounting disclosure and information environment of public companies? Evidence from the emerging markets in China." International Journal of Accounting 43, no. 2 (January 2008): 139–69. http://dx.doi.org/10.1016/j.intacc.2008.04.003.

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Zhang, Tianxi, Simon S. Gao, and Jane J. Zhang. "Corporate Environmental Reporting on the Web – An Exploratory Study of Chinese Listed Companies." Issues In Social And Environmental Accounting 1, no. 1 (June 30, 2007): 91. http://dx.doi.org/10.22164/isea.v1i1.10.

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While the literature has given a considerable attention to internet financial reporting, limited studies mainly from developed economies have emerged to explain and predict corporate behavior relating to corporaten environmental reporting on Websites. This preliminary study attempts<br />to fill a gap by investigating Internet environmental reporting (IER)<br />in China and examining the current IER practice of Chinese top listed companies. This study finds that IER is increasingly used in China to disclose corporate social and environmental activity and policy. Companies are increasingly using the phrases of „sustainability‟ and „corporate social responsibility‟ in their IER. Website-specific reporting concerning social and environmental issues, performance and activities has growingly been adopted by Chinese top listed companies as the main approach to IER. Both the quantity of disclosure and the areas of coverage have steadily<br />increased. While IER in China is developing, there remains a considerable discrepancy in terms of reporting practices and the levels of social and environmental information disclosed. There are no generally accepted standards and guidelines for IER in China, and the data/information disclosed are largely incomparable. External auditing of IER remains a problem.<br /><br />

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Dissertations / Theses on the topic "Auditing - Standards - China"

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Li, Chuntao, and 李春濤. "Two essays on auditing quality in China's audit market for listed firms." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2007. http://hub.hku.hk/bib/B39557832.

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Chan, Kwok-hung Paul, and 陳國雄. "Adopting ISO9000 standards as quality assurance system for an internalaudit function." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1998. http://hub.hku.hk/bib/B31268535.

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Books on the topic "Auditing - Standards - China"

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Yang, Jiwan. Handbook of auditing in China. Singapore: Prentice Hall, 1997.

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Diagnostic Study of Accounting and Auditing Arrangements: People's Republic of China (Asian Development Bank series). Asian Development Bank, 2007.

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3

Bartley, Tim. Beneath Compliance. Oxford University Press, 2018. http://dx.doi.org/10.1093/oso/9780198794332.003.0005.

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This chapter considers the concrete implications of labor-related corporate social responsibility (CSR) in consumer products industries in China. As China became the “factory to the world” the discourse and practice of CSR greatly expanded. But restrictions on workers’ rights, the marginal status of migrant workers, and a “dormitory labor regime” that facilitates long working hours are difficult to square with global norms. Using qualitative evidence from interviews, the chapter reveals problems with factory auditing and corporate compliance initiatives that have allowed exploitative practices to continue despite the embrace of CSR. Using quantitative data on a sample of workers and factories in Guangdong province, the chapter examines the practical implications of SA8000 certification and other private standards. In several ways, the chapter shows how compliance with private rules has been redefined to be compatible with the repressive Chinese context.

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Book chapters on the topic "Auditing - Standards - China"

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Hua, Guiru, and Haiyan Zhou. "Auditing standards and practice in China." In The Routledge Handbook of Accounting in Asia, 141–53. Abingdon, Oxon; New York, NY: Routledge, 2018.: Routledge, 2017. http://dx.doi.org/10.4324/9781315641867-12.

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Lin, Z. Jun, David C. Yang, and Liyan Wang. "Accounting Standards." In Accounting and Auditing in China, 51–71. Routledge, 2018. http://dx.doi.org/10.4324/9780429464621-3.

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Ji, Xu-Dong. "Accounting Standards and Uniform Accounting Systems." In Development of Accounting and Auditing Systems in China, 44–92. Routledge, 2017. http://dx.doi.org/10.4324/9781315210124-4.

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4

Bozkus Kahyaoglu, Sezer, and Tamer Aksoy. "Survey on Blockchain Based Accounting and Finance Algorithms Using Bibliometric Approach." In 21st Century Approaches to Management and Accounting Research [Working Title]. IntechOpen, 2021. http://dx.doi.org/10.5772/intechopen.98207.

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The aim of this study is to evaluate the impact of blockchain especially on accounting and finance functions, the strategic role of CFOs, and to the restructuring process of accounting and finance functions in the future. In this respect, a business model is recommended that finance, accounting, and audit professionals can benefit from. It is aimed to contribute to the literature by providing blockchain adaptation and implementation strategy via providing information about accounting, finance, and auditing algorithm samples for revolutionizing these functions. To the best of our knowledge, this will be a pioneering work that makes a survey by examining blockchain algorithm samples in the field of accounting, auditing, and finance by using Bibliometric Network Analysis. In this analysis, six major clusters are estimated for defining the impacts of blockchain in the literature based on “Co-citation” aspects for the period 2005–2021 considering the SSCI indexed articles. In addition, the ranking of the top three contributing countries is found to be China, USA, and the UK respectively. This indicates the power of these countries to shape the future of accounting, finance, and auditing standards by means of producing blockchain algorithms and determining innovation policies of these professions in the future.

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Li, Ning. "Behavioral Invisibility." In Private Regulation of Labor Standards in Global Supply Chains, 17–47. Cornell University Press, 2021. http://dx.doi.org/10.7591/cornell/9781501754517.003.0002.

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This chapter focuses on assessing data reliability, using data provided by AUDCO (a large auditing company) from more than forty thousand audits spanning seven-years across twelve countries and thirteen industries. It highlights China, which reports very high levels of unreliable audit information, and examines the role played by a “gray” actor — the audit consulting company (ACC) — in helping suppliers “pass” audits. ACCs provide a variety of services, including falsification of audit records. The chapter then considers how ACCs “advertise” their services and how they work, through a detailed analysis of an audit consultant's work logs, as well as an assessment of why ACCs may be so successful. The analysis suggests that getting a clear picture of what is really happening in a factory requires a nuanced understanding of the nature of the data that auditors examine. It points to the need for auditors to be better trained at spotting falsified data but also to triangulate with other data and information sources (perhaps from workers). Ultimately, the results show that the lack of reliable data provided to auditors is a major reason for the decoupling we see between private regulation practices and sustainable improvements in working conditions in global supply chains across multiple industries and countries.

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