Asian Review of Accounting - Volume 15 Issue 1 (2007) - by editor, Jeffrey Faux.

By editor, Jeffrey Faux.

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Extra resources for Asian Review of Accounting - Volume 15 Issue 1 (2007) - Special Issue: Chinese accounting

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A relatively low degree of professionalism is anticipated in PRC as many CPAs did not receive systematic academic education and possess experience with market economy transactions and international accounting practice (Graham, 1996). Presently, there are nearly 1,731 universities and colleges existing in PRC with a total student population of about 14 million. In 2002 universities produced 65 942 economics graduates and 193,239 management graduates. Before October 1991, there were two routes to become a registered accountant in PRC.

China Daily – The National English Language Newspaper (2005b), “Listing of two big State banks imminent”, China Daily – The National English Language Newspaper, 8 March, p. 1. K. J. (1995), “Accounting reforms in PRC: cultural constraints on implementation and development”, Accounting and Business Research, Vol. 26 No. 1, pp. 29-49. F. and Poullaos, C. (2002), “The empire strikes back? An exploration of centre-periphery interaction between the ICAEW and accounting associations in the self-governing colonies of Australia, Canada and South Africa, 1880-1907”, Accounting, Organizations and Society, Vol.

And Poullaos, C. (2002), “The empire strikes back? An exploration of centre-periphery interaction between the ICAEW and accounting associations in the self-governing colonies of Australia, Canada and South Africa, 1880-1907”, Accounting, Organizations and Society, Vol. 27, pp. 409-45. Collins, R. (1990), “Market closure and the conflict theory of the professions”, in Burrage, M. and Torstendahl, R. (Eds), Professions in Theory and History, Rethinking the Study of the Professions, Sage, London, pp.

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