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- W1684388899 abstract "Abstract This empirical study investigates the compliance of 344 C hinese listed companies with the A ccounting S tandard for E nterprises No. 20‐ B usiness C ombination , a mandatory reporting standard applicable to companies involved in business combinations. C hina has recently reformed its auditing sector, enabling private firms to provide auditing services. The results of the study show a low level of compliance by C hinese listed companies. While companies audited by C hinese domestic auditors have significantly lower compliance than companies audited by B ig F our auditors on supplementary disclosure that is mandatory under the C hinese accounting standards, compliance remains low even after companies receive unqualified reports from these international auditors. There appears to be a lack of commitment, and possibly expertise, among B ig F our auditors, in fully applying the reporting requirements of the business combination standard in a C hinese setting. This raises concerns about the independence of C hinese auditing in disclosing reliable information about business combinations. Broader theoretical contributions of the paper go beyond the C hinese context by problematizing whether well‐resourced international auditors uphold internationally expected standards or succumb to local non‐compliant practices." @default.
- W1684388899 created "2016-06-24" @default.
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- W1684388899 date "2013-01-07" @default.
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- W1684388899 title "Failure of auditors: The lack of compliance for business combinations in <scp>C</scp>hina" @default.
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- W1684388899 doi "https://doi.org/10.1111/rego.12011" @default.
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