Failure of Auditors: The Lack of Compliance for Business Combinations in China

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Failure of Auditors: The Lack of Compliance for Business Combinations in China

This empirical study investigates the compliance of 344 Chinese listed companies with the Accounting Standard for Enterprises No. 20-Business Combination, a mandatory reporting standard applicable to companies involved in business combinations. China has recently reformed its auditing sector, enabli...

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Bibliographic Details
Main Authors:	Taplin, Ross, Zhao, Yafanag, Brown, Alistair
Format:	Journal Article
Published:	Wiley-Blackwell 2014
Online Access:	http://hdl.handle.net/20.500.11937/49689

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