Essays about: "Chinese auditing"

Found 4 essays containing the words Chinese auditing.

  1. 1. The Reliance of External Audit on Internal Audit : in Chinese Audit Corporations

    University essay from Högskolan Kristianstad/Fakulteten för ekonomi

    Author : Hussam Al-Shaheen; Hanglu Bai; [2020]
    Keywords : Internal audit; external audit; audit quality; reliance; China;

    Abstract : The objective of this research is to explore how external auditors rely on the work of internal auditors in audit firms in China. This study uses a qualitative method of semi-structured data collection interviews. Semi-structured interviews were conducted with internal auditors and external auditors working in China. READ MORE

  3. 2. Turned Tables in The Global Economy : Chinese Outward Foreign Direct Investment and Cultural Risk Reduction in Sweden

    University essay from Södertörns högskola/Företagsekonomi

    Author : Carl-David Lundström; Ingrid Höllisch; [2017]
    Keywords : Outward foreign direct investment; FDI; internationalization; Uppsala model; network approach; born-global; bred-global; establishment; risk; risk reduction; Sweden; China; guanxi; guanxiwang; Hofstede; trade-facilitating organizations; investment-facilitating organizations; psychic distance; cultural distance;

    Abstract : Background: People’s Republic of China has attracted much FDI throughout the decades. According to the World Bank (2016), China has received approximately 20 per cent of the total FDI to developing countries the last ten years which has contributed to the country’s huge economic growth. READ MORE

  4. 3. Reasons behind presumed low financial reporting quality (FRQ) in China

    University essay from Företagsekonomi

    Author : Henrik Edlund; [2012]
    Keywords : Financial reporting quality FRQ ; China; Accounting problem; fraud; Accounting standards; Audit Quality; Corporate governance;

    Abstract : China and its economic development is today something that affects us all in one way or another. Through economic expansion Chinese companies starts to be an important player on the global scene. READ MORE

  5. 4. Cultural impact on the audit planning phase : An empirical study in China and France

    University essay from Handelshögskolan vid Umeå universitet

    Author : Danni Wang; Regis Hell; [2009]
    Keywords : audit; culture; individualism; collectivism; uncertainty avoidance; analytical procedures;

    Abstract : China and France have both adopted the International Standards on Auditing (ISA). Thelargest firms in auditing and accounting in the world, known as Big Four, are established inFrance as well as in China. READ MORE