This study examines the growth and development of China's audit oversight system between 1978 and 2007. Particular emphasis is placed on the transformation of audit oversight, with reference to understanding the impact of societal logics on the development of audit oversight in China.
The analysis draws on the theory of institutional logics and employs a combination of temporal bracketing and inductive and deductive coding to conduct a longitudinal examination of documentary data.
In China, the audit oversight logics change in accordance with developments in the societal logics. However, rather than a simple linear relationship, changes in audit oversight logics occur from developments in the resource environment and symbolic representations to promote and transform material practices within the audit oversight logic.
Firstly, this study focuses on the audit oversight system in China, which has been underexplored in accounting research, and employs the concept of institutional logics to offer a novel perspective on the transformation of audit oversight, highlighting the importance of the congruence between societal and audit oversight logics. Secondly, this study adds a longitudinal element to the research design, showcasing the distinct path in the development of field logics stemming from key state actors, thus enhancing our understanding of the relationship between societal logics and field logics in accounting.
