Accounting Law (2000), 36, 38
Accounting Standards for Business Enterprises (ASBE), 84–85
Adelphia company, 19
Administration of Company Registration (2005), 38
After-tax profit, 93
Agency theory, 68, 75–76
Anglo-American model of governance, 63, 73
Annual real gross domestic product growth, 1
Appraisal committee, 72
A-shares, 75
Assets Supervision and Administration Commission of the State Council, 33, 47
Audit Administration of the People’s Republic of China (AAPRC), 81–82
Audit/auditing, 87
committees, 71–72
government, 81
standards, 83
statutory (see Statutory audit)
Audit Law, 81
Balance sheet model of firm, 25–26
Bank ownership, 18
Bankruptcy, 12, 18
Basic Standard for Enterprise Internal Control (2008), 41
Black boxes, SOEs as, ...
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