The new normal prompts a shift to virtual working arrangements and a new study finds that remote auditing may become a lasting trend By Aaron Woolner The pandemic has changed the world for the better or worse. While the borders have been opened and lockdowns have lifted, the new normal dictates that attitudes to remote […]

A new study finds that insurance companies investing in bonds are actively changing their external sources that value their investments, but not for good reasons By Putro Harnowo, Senior Content Manager, China Business Knowledge @ CUHK There are many avenues for insurance companies or insurers to invest and generate profits while fulfilling their financial obligations. […]

A new study explores the emerging trend of smart contract audits and shows that in the realm of assurance, decentralised finance is proving its worth By Pete Sabine Decentralised finance, or DeFi, emerged more than a decade ago alongside the rapid growth of cryptocurrencies as alternative investments. With no central authority, DeFi disrupts traditional financial […]

CUHK research finds firms located in regions with more corruption cases protect themselves by speeding the recognition of bad news and delaying the recognition of good news

The purpose of mandatory auditor rotation is to prevent accounting fraud but the close connections between incoming and outgoing auditors raise questions on the effectiveness of the practice in China

Research finds auditors tend to charge higher fees or use stronger language in audit opinions against clients listed on China’s rich list

A China's study by CUHK Business School shows that the mandatory rotation of audit partners enhance the audit quality of a firm

What do potential investors need to know about corporate governance when investing in Chinese firms? What is the key to success?