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Does Guanxi Among Auditors Defeat the Purpose of Auditor Rotation?

Corporate Governance

Wu, Donghui（吳東輝） • Wu, Donghui（吳東輝） • • 6 mins read

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

How Political Turnover Affects Tax Avoidance Among China’s SOEs

Corporate Governance Economics & Finance

Wu, Donghui（吳東輝） • Wu, Donghui（吳東輝） • • 6 mins read

Research study reveals China’s state-owned enterprises engage in less tax avoidance behaviour in with a view to receiving subsidies or political favours from newly appointed local government officials

The Audit Cost of Being on China’s Hurun Rich List

Corporate Governance Economics & Finance

Wu, Donghui（吳東輝） • Wu, Donghui（吳東輝） • • 5 mins read

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

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