【作者单位】1 Professor of Accounting at the Shanghai University of Finance and Economics, China. Tang is well known in the accountancy profession in China and is currently also the Acting President of the Shanghai University of Finance and Economics. 2 Principal Lecturer in Accounting at the Hong Kong Polytechnic. Her major research interest is in the accountancy profession in China and she is also a consultant to the Chartered Association of Certified Accountants for its programmes in China.
