Chinese auditingThis paper presents the results of an experimental study on users' responses to the qualification of audit reports in China. By employing the type of audit report (e.g., unqualified vs. qualified auditor opinion) as a manipulated variable in the experiment, we found mixed ...
a作为学生会主席站在这里向大家致辞。 正在翻译,请等待...[translate] a土建 Construction[translate] aaccess breaks (in a “continuous” center median island) will be permitted within six 正在翻译,请等待...[translate] a中文审计报告 Chinese report of audit[translate]...
Using Chinese data of key audit matters (KAM) reports, this study assesses whether the KAM rule improves audit quality and how KAM disclosures relate to audit quality. With textual analysis, we evaluate disclosure characteristics in detail and find that auditors report both industry-generic and firm...
The Chinese government has always attached great importance to the management of government debt, and has established a standardized borrowing and financing system for local governments, the press release said. NAO submitted its audit report on June 23 to the top legislature on the implementation of ...
In the first audit report made by Praxair Mr. Shaun, it mentioned that “EKC does not have any established cleaning process besides shot-blasting”. And they sent their cleaning standard GS38 and GS40 for our reference. We need to convert them to our own procedures. Attached are the two ...
The news report quoted Zhang Wensheng, deputy dean of the Taiwan Research Institute of Xiamen University, as saying that the audits and examinations were a normal administrative action in accordance with the law. Foxconn's subsidiaries have an obligation to actively cooperate with inspections and ...
Chinese listed firm over the period 2008-2009 show that whether companies disclose ARICs or not,they do not have a significant difference in accounting accrual.We also find that when companies disclose ARICs signed by auditors with more excellent reputation,they will report lower accounting accruals...
One of the earliest theories in the audit literature is that Big 4 auditors, due to their larger size and better training programmes, provide higher audit quality than other auditors in listed companies (e.g. Dopuch and Simunic, 1982; Davidson and Neu, 1993; Becker et al., 1998; Francis...
BEIJING, August 25 (TMTPOST)— U.S.-listed Chinese shares saw a big rally on a report that eases the market fears about these stocks’ possible delisting from American exchanges. Source: Visual China The Nasdaq Golden Dragon China Index, which tracks China-exposed firms listed in the United...
A Status Report On Hunger and Homelessness in America's Cities: 2002 To assess the status of hunger and homelessness in U.S. cities during the year 2000, the U.S. Conference of Mayors surveyed 25 major cities whose mayors we... ET Lowe - For full text: http://www.usmayors.org. ...