Special issue on audit quality in China

Citation

(2014), "Special issue on audit quality in China", Managerial Auditing Journal, Vol. 29 No. 4. https://doi.org/10.1108/MAJ-04-2014-002

Special issue on audit quality in China

Article Type: Call for papers From: Managerial Auditing Journal, Volume 29, Issue 4

Guest Editor: Dr Ahsan Habib, Massey University, New Zealand

The primary focus of this Special Issue is to enrich our understanding about the determinants and consequences of audit quality in China. The role of external auditing as a corporate governance mechanism for ensuring credible financial reporting in China has been argued to be vastly different from that of her Anglo-American counterparts. An empirical investigation of audit quality in China is important as there has been concern about the lack of demand for published financial statements which may weaken the governance role of external auditing. China has a regulated market where the auditing of public companies is often monitored and disciplined by regulators, rather than being left to market forces. In addition a possible lack of independence of the external auditors (historical ties with government agents and political connections persisting from their former affiliations), political influence on the choice of auditors, and the strong bargaining power of large clients demands additional research on audit quality in China.

Subject coverage (all articles are to be focused on China)

* audit quality and financial reporting credibility;

* audit quality and accounting restatements;

* audit fees and audit quality;

* the endogenous relationship between auditor choice and audit quality;

* regulatory changes (e.g., split share reform) and audit quality;

* government involvement, development of audit profession and audit quality;

* audit quality and international auditing standards;

* audit firm and audit partner characteristics and audit quality;

* auditor-client negotiations and audit quality;

* cross-listing and audit quality;

* auditors’ ethical reasoning and audit quality.

Submission instructions

The submission deadline for this special issue is 30 September 2014. Publication is expected in 2016

Submitted papers should not have been previously published, nor be currently under consideration for publication elsewhere. The format of the papers must follow the submission guidelines of MAJ. Authors should submit their paper online (in a MS word file format) via ScholarOne Manuscripts at http://mc.manuscriptcentral.com/maj to the Special Issue.

More information and author guidelines can be found at: http://www.emeraldinsight.com/products/journals/author_guidelines