Journal articles: '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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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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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 to fill a gap by investigating Internet environmental reporting (IER) 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 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.

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Haw, In-Mu. "Discussant comments for “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): 170–77. http://dx.doi.org/10.1016/j.intacc.2008.04.009.

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Sami, Heibatollah, and Haiyan Zhou. "Reply to discussant comments on “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): 178–83. http://dx.doi.org/10.1016/j.intacc.2008.04.004.

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Chen, Feng, Xingqiang Du, Shaojuan Lai, and Mary Ma. "Does the use of honorific appellations in audit reports connote higher financial misstatement risk? Evidence from China." Asian Review of Accounting 26, no. 2 (May 8, 2018): 154–81. http://dx.doi.org/10.1108/ara-08-2017-0128.

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Purpose From the sociolinguistic perspective, the purpose of this paper is to examine whether the honorific and actual-name appellations that Chinese auditors use to address clients in audit reports connote differential financial misstatement risk. Specifically, the authors hypothesize that auditors’ use of honorifics signals their inferior social status relative to their clients, thereby leading to compromised auditor independence, lower audit quality, and higher financial misstatement risk. Design/methodology/approach The authors use a sample of manually coded appellation data from audit reports of Chinese public firms between 2003 and 2012 to conduct the research. Findings The authors find significantly greater financial misstatements, both in terms of likelihoods and magnitudes, for companies addressed by honorifics than for those addressed by actual names. Moreover, compared to auditors’ consistent honorific usage, discretionary honorific usage has a stronger positive association with misstatements. The authors further show that the positive association between honorific usage and client misstatement risk weakens when the audit firm is a Top 10 accounting firms in China, is an industry specialist, is formed as a partnership, or resides in a more concentrated audit market. Originality/value This study contributes to the sociolinguistics literature in accounting and provides evidence supporting the reform proposed by the International Auditing and Assurance Standards Board to enhance the usefulness of audit reporting.

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Sum, Ngai-Ling, and Pun Ngai. "Globalization and Paradoxes of Ethical Transnational Production: Code of Conduct in a Chinese Workplace." Competition & Change 9, no. 2 (June 2005): 181–200. http://dx.doi.org/10.1179/102452905x45427.

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Neo-liberal economic globalization and acceleration in information and communication technologies have strengthened the competitiveness of transnational corporations by making it easier for them to stretch their global commodity chains to developing countries. Such control from a distance threatens national states' capacity to regulate TNCs and their impact upon environment, labour and human rights in developing countries. This has prompted anti-TNC sentiments and campaigns that challenge brand-named TNCs on labour exploitation in the south. These changes have triggered discussions on setting labour standards in the international arena. With the WTO distancing itself from the ‘social clause’, this has prompted the TNCs, NGOs and other stakeholders to self-regulate by introducing codes of conduct. Concentrating on the clothing industry, this paper examines the emergence of company and multi-stakeholder codes of conduct that require the involvement of subcontractors and NGOs in developing countries. The moving of ethical codes to developing countries condenses and reproduces, under the twin pressures of competitiveness and social auditing, the paradoxes of ethical transnational production in the internal organizations of local firms. These paradoxes are demonstrated from a case study of a workplace in China. The paper ends by outlining three paradoxes and commenting on the development of a managerialist ‘audit culture’ in workplace practices as commodification of ethical code.

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Амурская, М. А. "2.1. Reforming the Chinese accounting system in the context of the country's economic development: 40 years of scientific discourse." Audit and Financial Analysis, no. 4 (January 4, 2021): 24–32. http://dx.doi.org/10.38097/afa.2020.64.81.002.

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Данное теоретическое исследование представляет особую научную значимость для российской экономической мысли и направлено на анализ научно-практической литературы Китайской Народной Республики, который сопровождал и оказывал влияние на процессы реформирования китайской учетной системы согласно новым экономическим преобразованиям, которые происходят в стране с 1978 г. Анализ теоретического дискурса представлен в виде двух этапов. Первый этап (1979-1999) представлен в основном теоретическими изысканиями китайских исследователей о природе и функциях новой системы национального бухгалтерского учета и аудита в целом и различных его отраслей, призванных надлежащим образом отражать новые экономические реалии и хозяйственные инструменты. Второй этап (1999 – по настоящее время) связан с активным включением Китая в мировые экономические процессы, в результате которых возникла необходимость перехода национальной системы бухгалтерского учета на международные стандарты This theoretical research has a particular scientific importance for Russian economic thought and is aimed at analyzing the practical literature of the PRC, which has accompanied and influenced the processes of reforming the Chinese accounting system according to new economic transformations since 1978. The analysis of theoretical discourse is presented in two stages. The first stage (1979–1999) is represented mainly by theoretical research by Chinese researchers about the nature and functions of the new system of national accounting and auditing in general and its various branches, designed to reflect the new economic realities and instruments. The second stage (1999 – present) is associated with the active inclusion of China in the world economic processes, as a result of which was the need for the transition of the national accounting system to international standards (IFRS).

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Амурская, М. А. "2.1. Reforming the Chinese accounting system in the context of the country's economic development: 40 years of scientific discourse." Audit and Financial Analysis, no. 4 (January 4, 2021): 24–32. http://dx.doi.org/10.38097/afa.2020.64.81.002.

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Данное теоретическое исследование представляет особую научную значимость для российской экономической мысли и направлено на анализ научно-практической литературы Китайской Народной Республики, который сопровождал и оказывал влияние на процессы реформирования китайской учетной системы согласно новым экономическим преобразованиям, которые происходят в стране с 1978 г. Анализ теоретического дискурса представлен в виде двух этапов. Первый этап (1979-1999) представлен в основном теоретическими изысканиями китайских исследователей о природе и функциях новой системы национального бухгалтерского учета и аудита в целом и различных его отраслей, призванных надлежащим образом отражать новые экономические реалии и хозяйственные инструменты. Второй этап (1999 – по настоящее время) связан с активным включением Китая в мировые экономические процессы, в результате которых возникла необходимость перехода национальной системы бухгалтерского учета на международные стандарты This theoretical research has a particular scientific importance for Russian economic thought and is aimed at analyzing the practical literature of the PRC, which has accompanied and influenced the processes of reforming the Chinese accounting system according to new economic transformations since 1978. The analysis of theoretical discourse is presented in two stages. The first stage (1979–1999) is represented mainly by theoretical research by Chinese researchers about the nature and functions of the new system of national accounting and auditing in general and its various branches, designed to reflect the new economic realities and instruments. The second stage (1999 – present) is associated with the active inclusion of China in the world economic processes, as a result of which was the need for the transition of the national accounting system to international standards (IFRS).

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Yao, Sheng, Lingling Pan, and Zhipeng Zhang. "Does environmental disclosure have an auditing effect?" Managerial Auditing Journal 35, no. 1 (January 6, 2019): 43–66. http://dx.doi.org/10.1108/maj-10-2018-2030.

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Purpose The purpose of this paper is to investigate whether firms with high environmental disclosure have a low possibility of non-standard audit opinions and audit fees and whether this trend is more obvious after than prior to the Measures for the Disclosure of Environmental Information (Measure) implemented in 2008. Design/methodology/approach Based on the Measures implemented in 2008, the authors select data for the listed manufacturing firms from 2004 to 2006 (Pre-Measure) and from 2009 to 2011 (Post-Measure) as research samples to investigate the relationships between environmental disclosures, audit opinions and audit fees with difference in difference models. In addition, we also consider the influence of media attention, the polluting industry and internal control on the audit effect of environmental disclosure. Findings The results show that the level of environmental disclosure is significantly negatively correlated with the possibility of issuing non-standard audit opinions and audit fees after measure is implemented, especially hard environmental information. Further evidence indicates that the auditing effect of environmental disclosures is stronger on firms that receive less media attention, in firms with better internal controls, and in firms belonging to industries with heavy pollution. Originality/value In the Chinese setting, a high level of environmental information disclosures can effectively reduce the audit risk and lead to a high possibility of standard audit opinions and low audit fees. This effect is pronounced after issuing Measure. The conclusions suggest that measure and increasing environmental disclosure have an obvious positive audit effect and that firms should be forced or encouraged to disclose more environmental information from the perspective of auditors in China.

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Xiao, Shi. "Environmental Information Disclosure and Auditing of Listed Companies in Heavy Pollution Industries." E3S Web of Conferences 185 (2020): 02018. http://dx.doi.org/10.1051/e3sconf/202018502018.

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Concentrating on environmental issues in financial statement auditing is the main way for auditors to fulfill their environmental protection responsibilities. By studying the impact of environmental information disclosure on audit fees and audit opinions, we can infer how closely the auditors focus on environmental matters to some extent. In this paper, listed companies with serious pollution in A-share market in China from 2014 to 2019 are selected as research samples to explore the correlation among environmental-related information disclosure, audit fees and audit opinions. Through empirical analysis, it is found that the level of environmental information disclosure of listed companies in heavily polluted industries is positively correlated with the audit fees, and negatively correlated with the publication of non-standard audit opinions.

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Jiang, Xinxin. "Illusionary fairness and controlled democracy: a critical examination of blind audition and voting system in The Voice of China." Media, Culture & Society 40, no. 8 (September 5, 2018): 1237–51. http://dx.doi.org/10.1177/0163443718798905.

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This article critically examines the blind audition and the voting system in The Voice of China to understand how the singing competition show narrates the most contemporary political, social, and cultural ideology of the Chinese society in the discourse of globalization. The article starts with an overview and some highlights of the show. Then this article explores how the blind audition serves as the venue for the ordinary Chinese viewers to engage with an illusion of fairness in a society. Next, this article investigates how the re-creation of the voting mechanism in the show symbolizes the fantasy of democracy and how it negotiates the power between the public and the state. I conclude with the argument that societal discourses on the blind audition and voting systems on a singing competition show reveal growing public awareness of and concern with issues of equity and fairness in the cultural arena of traditional esthetic standards as well as the societal arena of electoral politics.

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Law, Philip, Desmond Yuen, and Lyu Chan. "The impact of guanxi on auditor independence: Perceptions of auditors and CFOs in Hong Kong." Corporate Ownership and Control 10, no. 2 (2013): 685–99. http://dx.doi.org/10.22495/cocv10i2c4art3.

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Auditor independence has long been referred to as the cornerstone of the auditing profession. Guanxi refers to the networks of informal relationships and exchanges of favors that dominate all business and social activities that occur throughout China. This research will analyse the impact of guanxi and client size on the perceived independence of auditors in the setting of Hong Kong. Survey data is obtained from 524 questionnaire responses from Chief Financial Officers (CFOs), Big 4 and Non-Big 4 auditors. Two within-subjects independent variables: “guanxi” and the “client size”, and one between-subject independent variable: auditors versus CFOs, are employed. Results indicate guanxi is a significant factor influencing perceived auditor independence in Chinese society, which has largely been neglected in the accounting literature. Independence is severely impaired when the duration of guanxi with clients reaches five years or more. Large client size has a negative influence on the perceived independence of auditors and this result contradicts an earlier U.S. study. The results indicate that the longer the guanxi when the auditor is associated a with large audit client, the greater the decrease in their perceived independence and this has implications for audit legislation. CFOs generate the lowest mean scores (greatest threat to auditor independence) for the perceived effects of all levels (durations) of guanxi among the three groups. This result supports the stewardship theory that asserts stewards (CFOs) motives are aligned with the objectives of their principals. CFOs consider the increasing levels of guanxi associated with the auditors are not in the best interests of their principals, and hence affect the reliability of the audited accounts. Though this study is conducted in the Asia Pacific region, western counterparts will find the results useful. Multinational corporations which have subsidiaries or headquarters established globally, should be aware that guanxi has implications for their Asian operations and their consolidated audited accounts. In view of the critical importance of the guanxi factor on the perceived auditor independence, standard setters in this region should consider devising ethical guidelines requiring mandatory rotation of public accounting firms.

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Rich, Anne J. "China's Accounting Reform Project Ten Years Of Progress And Challenges." International Business & Economics Research Journal (IBER) 3, no. 2 (February 24, 2011). http://dx.doi.org/10.19030/iber.v3i2.3665.

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In 1992, China was committed developing a complete set of accounting and auditing standards that would meet international accounting standards. This article summarizes the progress made in the area of accounting, auditing standards and securities regulation from 1992- 2002 and highlights some of the challenges that remain for China.

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Chow, Chee W., Joanna L. Y. Ho, and Phyllis L. L. Mo. "Towards Understanding the Current State of Auditing Practices in China: Client Acceptance Decisions, Structuring of Audit Approaches, and the Stringency of Imposed Reporting Standards." SSRN Electronic Journal, 2005. http://dx.doi.org/10.2139/ssrn.648661.

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Han, Wenqi, Andreas Hellmann, and Meiting Lu. "The impact of gender difference on the interpretation of uncertainty expressions." Asian Review of Accounting 24, no. 2 (March 18, 2016). http://dx.doi.org/10.1108/ara-06-2014-0073.

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Purpose This study conducts an empirical examination of auditors’ interpretation of selected key uncertainty expressions, namely virtually certain, probable and unlikely, included in accounting standards. Design/methodology/approach This paper adopts a survey research method to examine the impact of gender difference on the interpretation of uncertainty expressions. Professional auditors in China were selected to examine whether gender difference influences the interpretation of uncertainty expressions. Findings The results show that female auditors are likely to interpret positive or negative uncertainty expressions more conservatively than male auditors. The extent of conservatism is higher when female auditors are interpreting in-context expressions. The results remain similar after controlling for additional variables, such as education and work experience, which possibly affect the interpretation of probability expressions. Originality/value The results of this study suggest that gender difference can affect the numerical thresholds that auditors’ assign to uncertainty expressions. This may lead to different application of professional judgments between male and female auditors. It also provides important implications to regulators and practitioners on the quality of financial reporting and auditing across organizations within and across countries.

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

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