...Zhongyi Xiao; Haitao Chen; Weiping Li; Wai Yan Shum Purpose This study aims to investigate how Confucianism in audit firms influences corporate fraud in China. The research seeks to highlight the enduring relevance of Confucian principles in modern auditing practices, particularly in promoting...

...Yi Fu; Elizabeth Carson; Roger Simnett Purpose – The purpose of this study is to compare the information disclosed by leading Australian audit firms in their first-time audit firm transparency reports. Australia has mandated the preparation and release of transparency reports by audit firms...