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China-Related Research in Auditing: A Review and Directions for Future Research 被引量:6

China-Related Research in Auditing: A Review and Directions for Future Research
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摘要 1.Introduction Academic research concerning independent audits of financial statements,including the economic incentives and relations surrounding audit contracts and audit processes,is relatively new.Prior to the mid-1970’s,auditing was viewed as a purely practical activity,governed by technical rules largely set by the profession itself.But of course,auditing
出处 《China Journal of Accounting Research》 2009年第2期1-25,共25页 中国会计学刊(英文版)
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  • 1Michael Firth,Phyllis L. L. Mo,Raymond M. K. Wong.Financial Statement Frauds and Auditor Sanctions: An Analysis of Enforcement Actions in China[J].Journal of Business Ethics.2005(4)
  • 2K.Hung Chan,Lynne Chow.An empirical study of tax audits in China on international transfer pricing[J].Journal of Accounting and Economics.1997(1)

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