... a comprehensive search of the websites of these journals, identifying relevant articles using search terms such as “China auditing,” “Chinese Stock Market and Accounting Research (CSMAR),” “institutional environment,” and “internal control.” After the initial search, 54 relevant articles were selected...

...Keryn Chalmers; David Hay; Hichem Khlif In 2001, the US moved to regulate internal control reporting by management and auditors. While some jurisdictions have followed the lead of the US, many others have not. An important question, therefore, is the relevance of internal control to stakeholders...