The certified public accounting profession in China: Its development and impact on financial control of business operations

Max Aiken, Xu Dong Ji, Wei Lu

Research output: Contribution to journalArticleResearchpeer-review

3 Citations (Scopus)

Abstract

Accounting reforms leading towards the internationalisation of Chinese accounting practices are being accelerated by the development of the certified public accountants (CPA) system, re-introduced in China in 1980. The impact of the Chinese CPA system on foreign CPAs attempting to enter the Chinese CPA profession points to issues of concern for Western business people as a whole. There is considerable potential for conflict between the traditional independence of the CPA profession in western countries and the Chinese acceptance of control by powerful government agencies.

Original languageEnglish
Pages (from-to)45-53
Number of pages9
JournalAustralian Accounting Review
Volume7
Issue number14
DOIs
Publication statusPublished - Oct 1997

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