 Auditing research using Chinese data: what’s next?Mark L. Defond, Fan Zhang and Jieying Zhang Accounting and Business Research, 2021, vol. 51, issue 6-7, 622-635 Abstract: During the past decade, there has been a surge in auditing research that exploits Chinese data, much of which is published in top tier journals. China has been an attractive setting for auditing research due to the highly granular nature of the available data on public audits and the unique features of Chinese institutions. These advantages have allowed researchers to use Chinese data to study important auditing questions that US data is unable to address. But the popularity of Chinese data among researchers means that most of the obvious questions that lend themselves to the use of Chinese data are likely to be exhausted. In addition, newly mandated disclosures in the US and Europe are quickly making Chinese data much less unique than it used to be. Now that the “low hanging fruit” is gone, researchers who plan to use Chinese data will have to be more creative. This paper suggests some strategies, going forward, that are designed to further exploit the richness of Chinese data to address important questions in the auditing literature. Date: 2021 Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:taf:acctbr:v:51:y:2021:i:6-7:p:622-635 Ordering information: This journal article can be ordered from DOI: 10.1080/00014788.2020.1746626 Access Statistics for this article Accounting and Business Research is currently edited by Vivien Beattie More articles in Accounting and Business Research from Taylor & Francis Journals |
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