volume 30, issue 6/7, P657-680 2015
DOI: 10.1108/maj-02-2014-1002
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Yingfa Lu, Falconer Mitchell, Chris Pong

Abstract: Purpose – This paper aims to examine the different perspectives of auditors and non-auditors on this question, along with the rationale and impact of these differences. Chinese company law requires an audit report on paid-up capital when business entities are newly formed or their capital altered, which raises questions regarding the liability of auditors should the business entities fail. Design/methodology/approach – In…

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