volume 30, issue 2, P176-204 2015
DOI: 10.1108/maj-08-2014-1080
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Ting Sun, Michael Alles, Miklos A. Vasarhelyi

Abstract: Purpose – The purpose of this paper is to analyze the hurdles, compared with that in the United States, for the implementation of Continuous Auditing in China. As a timely, cost-saving and efficient auditing method, continuous auditing is being increasingly adopted throughout the world. However, while it is increasingly applied in the USA, continuous auditing is still in its infancy in China. Design/methodology/approach –…

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