Year

2017

Degree Name

Doctor of Philosophy

Department

School of Accounting, Economics and Finance

Abstract

The “Open Door” policies of China have brought many changes to Chinese society and its economy, such as foreign investment, and an influx of and an exponential growth in the mobility of skilled professionals. China’s cultural history is long, broad and profound. Confucian culture is deeply embedded in Chinese culture, in which guanxi is an important component. When culture changed, the meaning of guanxi also changed, especially through the transformation and restructuring of societies and politics. This thesis explains the ensuing impact of the political and cultural changes on auditor independence and corporate governance after the implementation of Chinese economic reforms.

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