DocumentCode
2549562
Title
Notice of Retraction
Research on particularity in the frame construction of corporate governance of Chinese certified public accountants profession
Author
Guofu Wang
Author_Institution
Accounting Dept., Zhengzhou Univ. of Light Ind., Zhengzhou, China
fYear
2010
fDate
16-18 April 2010
Firstpage
670
Lastpage
674
Abstract
Notice of Retraction
After careful and considered review of the content of this paper by a duly constituted expert committee, this paper has been found to be in violation of IEEE´s Publication Principles.
We hereby retract the content of this paper. Reasonable effort should be made to remove all past references to this paper.
The presenting author of this paper has the option to appeal this decision by contacting TPII@ieee.org.
The profession of Chinese certified public accountants (CPA) has the particularity in corporate governance, which is mainly reflected in the following basic elements of corporate governance framework: Shareholders, board of directors, managers, government supervision agencies, professional self-regulatory organization, employees, other stakeholders, markets and information disclosure. The particularity is not recognized in practice, which results in the imperfectness in corporate governance of the profession. The quality of audit reports is affected accordingly. In order to improve the quality of audit reports, this paper makes researches on the special nature of corporate governance framework of CPA profession, extracts the worldwide successful experience in corporate governance, and puts forward some measures to solve these problems.
After careful and considered review of the content of this paper by a duly constituted expert committee, this paper has been found to be in violation of IEEE´s Publication Principles.
We hereby retract the content of this paper. Reasonable effort should be made to remove all past references to this paper.
The presenting author of this paper has the option to appeal this decision by contacting TPII@ieee.org.
The profession of Chinese certified public accountants (CPA) has the particularity in corporate governance, which is mainly reflected in the following basic elements of corporate governance framework: Shareholders, board of directors, managers, government supervision agencies, professional self-regulatory organization, employees, other stakeholders, markets and information disclosure. The particularity is not recognized in practice, which results in the imperfectness in corporate governance of the profession. The quality of audit reports is affected accordingly. In order to improve the quality of audit reports, this paper makes researches on the special nature of corporate governance framework of CPA profession, extracts the worldwide successful experience in corporate governance, and puts forward some measures to solve these problems.
Keywords
auditing; organisational aspects; personnel; professional aspects; CPA profession; Chinese certified public accountants profession; audit reports; corporate governance; employees; Board of Directors; Companies; Construction industry; Finance; Forward contracts; Government; Industrial economics; Investments; Standards development; Statistics; Chinese CPA Profession; Corporate Governance; Framework Construction;
fLanguage
English
Publisher
ieee
Conference_Titel
Information Management and Engineering (ICIME), 2010 The 2nd IEEE International Conference on
Conference_Location
Chengdu
Print_ISBN
978-1-4244-5263-7
Type
conf
DOI
10.1109/ICIME.2010.5477880
Filename
5477880
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