Table 3 Characteristics of the extant...

Table 3

Characteristics of the extant literature

No	Author(s), year	Research subject	Research orientation on aspects of accounting professionalisation			Time frame	Theoretical framework	Research approach				Data source
No	Author(s), year	Research subject	Professional level	Firm level	Individual level	Time frame	Theoretical framework	Empirical/quantitative	Empirical/qualitative	Conceptual/theoretical	Literature review	Capital market statistics	Interview	Documentary material	Participant observation
1	Huang (1987)	Overview of the state of the auditing system in China	x			1980–1987	n.a.		x					x
2	Zhao (1988)	Overview of the state of the accounting system in China	x			1980–1988	n.a.		x					x
3	Zhou (1988)	Overview of the state of the accounting system in China	x			1980–1988	n.a.		x					x
4	Lau and Yang (1990)	Overview of the state of the auditing system in China	x			1980–1990	n.a.		x					x
5	Skousen et al. (1990)	Overview of the state of the auditing system in China	x			1980–1990	n.a.		x					x
6	Fang and Tang (1991)	Overview of the development of accounting in China	x			Early 1987–early 1989	n.a.		x					x
7	Tang et al. (1992)	Overview of the state of the accounting system in China	x			1980–1992	n.a.		x					x
8	Ge and Lin (1993)	Overview of accounting internationalisation in China	x			Early 1980s–1992	n.a.		x					x
9	Chong and Vinten (1995)	General comparison of auditing system in China and the UK	x			n.a.	n.a.		x					x
10	Chow et al. (1995)	Influence of the government on the development of the public accounting profession in China	x			1980–mid 1990s	Hofstede's (1980) and Gray's (1988) cultural models		x				x	x
11	Macve and Liu (1995)	Intra-professional conflict in the Chinese public accounting profession	x			Early 1990s	n.a.		x					x
12	Ren et al. (1995)	Influence of China's socio-political and economic changes on the public accounting profession	x			1978–1995	n.a.		x					x
13	Tang et al. (1995)	Overview of the re-emergence and development of the public accounting profession in China	x			1980–1995	n.a.		x					x
14	Xu (1995)	Historical evolution of the public accounting profession in China	x			1918–1992	n.a.		x					x
15	Graham (1996)	Research agenda on the issues of the public accounting profession in China	x	x		n.a.	n.a.		x				x
16	Aiken et al. (1997)	Influence of the government on the development of the public accounting profession in China	x			1980–mid 1990s	n.a.		x					x
17	Hepp and Chen (1997)	Overview of the transition of the public accounting profession in China	x			Early 1980s–mid 1990s	n.a.		x					x
18	Tang (1997a)	Overview of the development of the public accounting profession in China	x	x		1980–1997	n.a.		x					x
19	Tang (1997b)	Overview of accounting development and internationalisation of accounting education in China	x			Late 1970s–1996	n.a.		x					x
20	Lin (1998)	Overview of the latest progress in the internationalisation of public accounting in China	x			Mid 1990s–late 1990s	n.a.		x					x
21	Lin et al. (1998)	Overview of the re-emergence and development of the public accounting profession in China	x			1980–late 1990s	n.a.		x					x
22	Chan and Rotenberg (1999)	Influence of China's economic reforms on the re-emergence and development of the public accounting profession in China	x			Early 1980s–mid 1990s	n.a.		x					x
23	Hao (1999)	Organisation and regulation of public accountants in China	x	x		1980–late 1990s	Puxty et al.'s (1987) principles of professional organisation: The “market”/the “state”/the “community”		x					x
24	Tang (1999)	Analysis on challenges facing the public accounting profession in China	x	x		Late 1990s	n.a.		x					x
25	Yang and Yang (1999)	Overview of the re-emergence and development of the public accounting profession in China	x			1980–late 1990s	n.a.		x					x
26	Dai et al. (2000)	Analysis on the affiliation of accounting firms with their sponsoring bodies in China		x		1990–late 1990s	n.a.		x					x
27	Ji (2000)	Review of the extant studies on accounting issues in China	x			1966–1998	n.a.				x
28	Lin and Chan (2000)	Overview of the re-emergence and development of the public accounting profession in China	x			1980–late 1990s	n.a.		x					x
29	Narayan and Reid (2000)	Overview of the infrastructure of the public accounting profession in China	x			n.a.	n.a.		x					x
30	Tang (2000)	Analysis on challenges facing the public accounting profession in China	x	x		late 1990s	n.a.		x					x
31	Wallace (2000)	Research agenda on the issues of the public accounting profession in China	x			n.a.	n.a.		x					x
32	Huang and Ma (2001)	Overview of the re-emergence and development of the public accounting profession in China	x			1980–late 1990s	n.a.		x					x
33	Ji (2001)	Overview of the re-emergence and development of the public accounting profession in China	x			1980–late 1990s	n.a.		x					x
34	Yang et al. (2001)	Investigation of the effects of the disaffiliation of accounting firms with their sponsoring bodies in China		x		Mid 1990s–late 1990s	n.a.	x						x
35	Yee (2001)	The definitional problem on the concept of profession	x			1978–late 1990s	Sociology of professions			x				x
36	Cooper et al. (2002)	Overview of the re-emergence, development and challenges of the public accounting profession in China	x	x		1980–late 1990s	n.a.		x					x
37	Bertin and Jaussaud (2003)	Overview of regulation of statutory audit in China	x			1980–early 2000s	n.a.		x					x
38	Yang et al. (2003)	Auditor independence issues in China	x	x		Late 1990s	n.a.		x					x
39	Lu and Saunders (2005)	Historical evolution of the public accounting profession in China	x			Early 1900s to early 2000s	n.a.		x					x
40	Li (2007)	Historical evolution of the public accounting profession in China	x			Early 1900s to early 2000s	n.a.		x					x
41	Ezzamel et al. (2007)	Influence of the political ideology on accounting development in China	x			Late 1970s to early 1980s	Extant literature on ideology/Bourdieu's (1991) work on discourse of authority		x				x	x
42	Yapa and Hao (2007)	Professionalisation of the public accounting profession in China	x	x		1978–early 2000s	Sociology of professions/Extant literature on interplays between states and accounting associations		x				x
43	Chong (2008)	Overview of the re-emergence, development and challenges of the public accounting profession in China	x	x		Early 1980s–2007	n.a.		x					x
44	Yee (2008)	Influence of political ideology on the re-emergence and development of the public accounting profession in China	x			1981–1999	Gramsci's (1971) concept of hegemony		x				x	x
45	Gul et al. (2009)	Investigation of the effects of the disaffiliation of accounting firms with their sponsoring bodies in China		x		Mid 1990s–late 1990s	n.a.	x
46	Lu et al. (2009)	Influence of the government on the development of the public accounting profession in China	x	x		1979–2009	n.a.		x					x
47	Yee (2009)	Influence of political ideology on the re-emergence of the public accounting profession in China	x			1980s	Gramsci's (1971) concept of hegemony/The Confucian notion of “five relationships” or Wu lun		x				x	x
48	Chen and Chan (2009)	Review of the extant studies on accounting issues in China	x			Mid 1990s–2009	n.a.				x
49	Simunic and Wu (2009)	Review of the extant studies on auditing issues in China	x			1996–2009	n.a.				x
50	Yee and West (2010)	Contingent nature of accounting professionalisation process	x			1980s	Sociology of professions			x			x	x
51	Gillis (2011)	Role of the Big Four in the development of the public accounting profession in China		x		Early 1980s–2009	Gramsci's (1971) concept of hegemony		x			x	x	x
52	Kosmala and Xian (2011)	Identity construction of auditors in Chinese accounting firms			x	n.a.	Mead's (1934) work on symbolic interactionism		x				x	x	x
53	Yee (2012)	Influence of political ideology on the development of the public accounting profession in China	x			1990s	Gramsci's (1971) concept of hegemony/Schmitter's (1974) corporatist framework		x				x	x
54	Gillis (2014a)	Role of the Big Four in the development of the public accounting profession in China		x		Early 1980s–2012	Gramsci's (1971) concept of hegemony		x			x	x	x
55	Gillis (2014b)	Analysis on challenges facing the public accounting profession in China		x		n.a.	n.a.		x					x
56	Zhang et al. (2014)	Analysis on key domestic and external factors shaping university accounting education change in China	x			1949–2014	Institutional theory		x					x
57	Spence et al. (2017)	Comparative study on the operation of the Big Four in China and Japan		x	x	n.a.	Bourdieu's (1986) work on species of capital		x				x	x
58	Al Natour (2018)	Development of the accounting industry in China	x	x		2003–2014	n.a.	x				x
59	Lu et al. (2018)	Legitimacy of the Big Four in the Chinese audit market		x		Early 1980s–2014	Institutional theory		x					x
60	Chen and Liu (2019)	Historical evolution of independent auditing in China	x	x		1911–2016	n.a.		x					x
61	Chua et al. (2019)	Review of extant studies on accounting professionalisation process in Asia	x	x	x	1999–2018	n.a.				x
62	Macve (2020)	Exploratory study on the prospect of developing Chinese domestic accounting firms that can compete internationally	x	x		1980–2015	Suddaby and Muzio's (2015) work on “ecological-institutional theory”		x				x
63	Wen (2020)	Identity construction of auditors in a Chinese audit firm			x	n.a.	Bévort and Suddaby's (2016) work on identity scripts		x				x
64	Yee (2020)	Disaffiliation process of accounting firms with their sponsoring bodies in China in the 1990s	x	x		Late 1990s	Lawrence et al.'s (2011) work on institutional logics/Lawrence and Suddaby's (2006) work on institutional work		x				x	x
65	Macve (2021)	Alternative theoretical approaches in studying the development of the audit profession in China	x			n.a.	Suddaby and Muzio's (2015) work on “ecological-institutional theory”			x			x	x
66	Wen and Sonnerfeldt (2021)	Establishment of the Big Four in China over time		x		1978–2007	Faulconbridge and Muzio's (2015) work on the expansion of professional service firms in new markets		x				x	x
67	Wen et al. (2021)	Strategic significance of the CICPA in developing the Chinese public accounting profession	x			Late 1980s–2015	Pearson's (1994, 1997) works on socialist corporatism		x				x	x
68	Zhu et al. (2021)	Influence of the state on the development of the Chinese public accounting profession	x	x		Early 1980s–2015	Bourdieu's (2014) work on the symbolic power of the state		x				x	x

No	Author(s), year	Research subject	Research orientation on aspects of accounting professionalisation			Time frame	Theoretical framework	Research approach				Data source
No	Author(s), year	Research subject	Professional level	Firm level	Individual level	Time frame	Theoretical framework	Empirical/quantitative	Empirical/qualitative	Conceptual/theoretical	Literature review	Capital market statistics	Interview	Documentary material	Participant observation
1	Huang (1987)	Overview of the state of the auditing system in China	x			1980–1987	n.a.		x					x
2	Zhao (1988)	Overview of the state of the accounting system in China	x			1980–1988	n.a.		x					x
3	Zhou (1988)	Overview of the state of the accounting system in China	x			1980–1988	n.a.		x					x
4	Lau and Yang (1990)	Overview of the state of the auditing system in China	x			1980–1990	n.a.		x					x
5	Skousen et al. (1990)	Overview of the state of the auditing system in China	x			1980–1990	n.a.		x					x
6	Fang and Tang (1991)	Overview of the development of accounting in China	x			Early 1987–early 1989	n.a.		x					x
7	Tang et al. (1992)	Overview of the state of the accounting system in China	x			1980–1992	n.a.		x					x
8	Ge and Lin (1993)	Overview of accounting internationalisation in China	x			Early 1980s–1992	n.a.		x					x
9	Chong and Vinten (1995)	General comparison of auditing system in China and the UK	x			n.a.	n.a.		x					x
10	Chow et al. (1995)	Influence of the government on the development of the public accounting profession in China	x			1980–mid 1990s	Hofstede's (1980) and Gray's (1988) cultural models		x				x	x
11	Macve and Liu (1995)	Intra-professional conflict in the Chinese public accounting profession	x			Early 1990s	n.a.		x					x
12	Ren et al. (1995)	Influence of China's socio-political and economic changes on the public accounting profession	x			1978–1995	n.a.		x					x
13	Tang et al. (1995)	Overview of the re-emergence and development of the public accounting profession in China	x			1980–1995	n.a.		x					x
14	Xu (1995)	Historical evolution of the public accounting profession in China	x			1918–1992	n.a.		x					x
15	Graham (1996)	Research agenda on the issues of the public accounting profession in China	x	x		n.a.	n.a.		x				x
16	Aiken et al. (1997)	Influence of the government on the development of the public accounting profession in China	x			1980–mid 1990s	n.a.		x					x
17	Hepp and Chen (1997)	Overview of the transition of the public accounting profession in China	x			Early 1980s–mid 1990s	n.a.		x					x
18	Tang (1997a)	Overview of the development of the public accounting profession in China	x	x		1980–1997	n.a.		x					x
19	Tang (1997b)	Overview of accounting development and internationalisation of accounting education in China	x			Late 1970s–1996	n.a.		x					x
20	Lin (1998)	Overview of the latest progress in the internationalisation of public accounting in China	x			Mid 1990s–late 1990s	n.a.		x					x
21	Lin et al. (1998)	Overview of the re-emergence and development of the public accounting profession in China	x			1980–late 1990s	n.a.		x					x
22	Chan and Rotenberg (1999)	Influence of China's economic reforms on the re-emergence and development of the public accounting profession in China	x			Early 1980s–mid 1990s	n.a.		x					x
23	Hao (1999)	Organisation and regulation of public accountants in China	x	x		1980–late 1990s	Puxty et al.'s (1987) principles of professional organisation: The “market”/the “state”/the “community”		x					x
24	Tang (1999)	Analysis on challenges facing the public accounting profession in China	x	x		Late 1990s	n.a.		x					x
25	Yang and Yang (1999)	Overview of the re-emergence and development of the public accounting profession in China	x			1980–late 1990s	n.a.		x					x
26	Dai et al. (2000)	Analysis on the affiliation of accounting firms with their sponsoring bodies in China		x		1990–late 1990s	n.a.		x					x
27	Ji (2000)	Review of the extant studies on accounting issues in China	x			1966–1998	n.a.				x
28	Lin and Chan (2000)	Overview of the re-emergence and development of the public accounting profession in China	x			1980–late 1990s	n.a.		x					x
29	Narayan and Reid (2000)	Overview of the infrastructure of the public accounting profession in China	x			n.a.	n.a.		x					x
30	Tang (2000)	Analysis on challenges facing the public accounting profession in China	x	x		late 1990s	n.a.		x					x
31	Wallace (2000)	Research agenda on the issues of the public accounting profession in China	x			n.a.	n.a.		x					x
32	Huang and Ma (2001)	Overview of the re-emergence and development of the public accounting profession in China	x			1980–late 1990s	n.a.		x					x
33	Ji (2001)	Overview of the re-emergence and development of the public accounting profession in China	x			1980–late 1990s	n.a.		x					x
34	Yang et al. (2001)	Investigation of the effects of the disaffiliation of accounting firms with their sponsoring bodies in China		x		Mid 1990s–late 1990s	n.a.	x						x
35	Yee (2001)	The definitional problem on the concept of profession	x			1978–late 1990s	Sociology of professions			x				x
36	Cooper et al. (2002)	Overview of the re-emergence, development and challenges of the public accounting profession in China	x	x		1980–late 1990s	n.a.		x					x
37	Bertin and Jaussaud (2003)	Overview of regulation of statutory audit in China	x			1980–early 2000s	n.a.		x					x
38	Yang et al. (2003)	Auditor independence issues in China	x	x		Late 1990s	n.a.		x					x
39	Lu and Saunders (2005)	Historical evolution of the public accounting profession in China	x			Early 1900s to early 2000s	n.a.		x					x
40	Li (2007)	Historical evolution of the public accounting profession in China	x			Early 1900s to early 2000s	n.a.		x					x
41	Ezzamel et al. (2007)	Influence of the political ideology on accounting development in China	x			Late 1970s to early 1980s	Extant literature on ideology/Bourdieu's (1991) work on discourse of authority		x				x	x
42	Yapa and Hao (2007)	Professionalisation of the public accounting profession in China	x	x		1978–early 2000s	Sociology of professions/Extant literature on interplays between states and accounting associations		x				x
43	Chong (2008)	Overview of the re-emergence, development and challenges of the public accounting profession in China	x	x		Early 1980s–2007	n.a.		x					x
44	Yee (2008)	Influence of political ideology on the re-emergence and development of the public accounting profession in China	x			1981–1999	Gramsci's (1971) concept of hegemony		x				x	x
45	Gul et al. (2009)	Investigation of the effects of the disaffiliation of accounting firms with their sponsoring bodies in China		x		Mid 1990s–late 1990s	n.a.	x
46	Lu et al. (2009)	Influence of the government on the development of the public accounting profession in China	x	x		1979–2009	n.a.		x					x
47	Yee (2009)	Influence of political ideology on the re-emergence of the public accounting profession in China	x			1980s	Gramsci's (1971) concept of hegemony/The Confucian notion of “five relationships” or Wu lun		x				x	x
48	Chen and Chan (2009)	Review of the extant studies on accounting issues in China	x			Mid 1990s–2009	n.a.				x
49	Simunic and Wu (2009)	Review of the extant studies on auditing issues in China	x			1996–2009	n.a.				x
50	Yee and West (2010)	Contingent nature of accounting professionalisation process	x			1980s	Sociology of professions			x			x	x
51	Gillis (2011)	Role of the Big Four in the development of the public accounting profession in China		x		Early 1980s–2009	Gramsci's (1971) concept of hegemony		x			x	x	x
52	Kosmala and Xian (2011)	Identity construction of auditors in Chinese accounting firms			x	n.a.	Mead's (1934) work on symbolic interactionism		x				x	x	x
53	Yee (2012)	Influence of political ideology on the development of the public accounting profession in China	x			1990s	Gramsci's (1971) concept of hegemony/Schmitter's (1974) corporatist framework		x				x	x
54	Gillis (2014a)	Role of the Big Four in the development of the public accounting profession in China		x		Early 1980s–2012	Gramsci's (1971) concept of hegemony		x			x	x	x
55	Gillis (2014b)	Analysis on challenges facing the public accounting profession in China		x		n.a.	n.a.		x					x
56	Zhang et al. (2014)	Analysis on key domestic and external factors shaping university accounting education change in China	x			1949–2014	Institutional theory		x					x
57	Spence et al. (2017)	Comparative study on the operation of the Big Four in China and Japan		x	x	n.a.	Bourdieu's (1986) work on species of capital		x				x	x
58	Al Natour (2018)	Development of the accounting industry in China	x	x		2003–2014	n.a.	x				x
59	Lu et al. (2018)	Legitimacy of the Big Four in the Chinese audit market		x		Early 1980s–2014	Institutional theory		x					x
60	Chen and Liu (2019)	Historical evolution of independent auditing in China	x	x		1911–2016	n.a.		x					x
61	Chua et al. (2019)	Review of extant studies on accounting professionalisation process in Asia	x	x	x	1999–2018	n.a.				x
62	Macve (2020)	Exploratory study on the prospect of developing Chinese domestic accounting firms that can compete internationally	x	x		1980–2015	Suddaby and Muzio's (2015) work on “ecological-institutional theory”		x				x
63	Wen (2020)	Identity construction of auditors in a Chinese audit firm			x	n.a.	Bévort and Suddaby's (2016) work on identity scripts		x				x
64	Yee (2020)	Disaffiliation process of accounting firms with their sponsoring bodies in China in the 1990s	x	x		Late 1990s	Lawrence et al.'s (2011) work on institutional logics/Lawrence and Suddaby's (2006) work on institutional work		x				x	x
65	Macve (2021)	Alternative theoretical approaches in studying the development of the audit profession in China	x			n.a.	Suddaby and Muzio's (2015) work on “ecological-institutional theory”			x			x	x
66	Wen and Sonnerfeldt (2021)	Establishment of the Big Four in China over time		x		1978–2007	Faulconbridge and Muzio's (2015) work on the expansion of professional service firms in new markets		x				x	x
67	Wen et al. (2021)	Strategic significance of the CICPA in developing the Chinese public accounting profession	x			Late 1980s–2015	Pearson's (1994, 1997) works on socialist corporatism		x				x	x
68	Zhu et al. (2021)	Influence of the state on the development of the Chinese public accounting profession	x	x		Early 1980s–2015	Bourdieu's (2014) work on the symbolic power of the state		x				x	x

Note(s): n.a., not applicable

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