Hooking-up: A unique feature of China public accounting firms

Managerial Finance

Volumn 26, Issue 5, 2000, Pages 21-30

  Dai, Xinmin ^a   Lau, Amy H ^b   Yang, Ji Liang ^c  

^a Certified Public Accountants ^*  (China)

^b OKLAHOMA STATE UNIVERSITY   (United States)

^c HONG KONG UNIVERSITY OF SCIENCE AND TECHNOLOGY   (Hong Kong)

Author keywords

Accounting industry; Accounting profession regulations; China

Indexed keywords

EID: 65249130909     PISSN: 03074358     EISSN: 17587743     Source Type: Journal    
DOI: 10.1108/03074350010766657     Document Type: Article

References (5)

1. Ding, Ping-zhun, “Idea Emancipation, Truth Seeking and Reformation,” The Certified Ac-countants Bulletin, December 1996, pp. 22-29.
2. Hubei Da-sin, “Potential Development Capabilities of De-Affiliated Accounting Firms,” The Certified Accountants Bulletin, December 1996, pp. 33-35.
3. Shanghai Finance Bureau, “List of 1996 Practicing Certified Public Accountants in Shang-hai,” Emancipation Daily, June 17, 1996, pp. 12.
4. Yang, Jiwan. and Yang, Ji-liang, “Accounting Firms and Certified Public Accountants,” Chapter XVII, Handbook of Chinese Accounting, Oxford University Press (China) Ltd: 1999.
5. Zhang, Te-ming, “Issues on Restructuring Affiliated Accounting Firm System,” The Certi-fied Accountants Bulletin, December 1996, pp. 30-32.