... variables. The results are tabulated in Tables IV and V , respectively, and are in agreement with those reported thus far. Christos I. Negakis can be contacted at: negakis@uom.gr © Emerald Group Publishing Limited 2013 International standards Financial reporting Greece Since...

... concern in China over the money spent on the NAO and calls for public education on the nature and purpose of audit, for parameters to be set to narrow the scope of auditors subjective judgements and for harmonization with international standards. Managerial Finance 12 Auditing framework in the People s...

... firms in China. The project is to issue about ten detailed principles and practical guide every year, and finally to construct, in four or five years, a complete system of independent audit principles which accord with international standards and preserve in the mean time some Chinese features (China...

... between May 1997 and July 1999, which are in line with international standards and summarizes the reforms to enhance the independent status of public practitioners and the auditing standards issued so far. Identifies six remaining problems in the process of accounting reform but believes...