Z. Jun Lin
Hong Kong Baptist University
4 Papers
50 Citations
Z. Jun Lin is an academic researcher from Hong Kong Baptist University. The author has contributed to research in topics: Corporate governance & Business ethics. The author has an hindex of 4, co-authored 4 publications.
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Papers
The determinants of auditor switching from the perspective of corporate governance in China
Z. Jun Lin,Ming Liu +1 more
TL;DR: Wang et al. as discussed by the authors reported the association between firms' internal corporate governance mechanisms and their auditor switch decisions in the Chinese context and identified two types of auditor switch, namely switching to a larger auditor and switching to smaller auditor.
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A factor analysis on knowledge and skill components of accounting education: Chinese case
TL;DR: Wang et al. as mentioned in this paper empirically developed six latent constructs about the desirable knowledge and skill components that should be emphasized in accounting education in order to meet the challenges stemming from the changing business environment.
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The Determinants of Auditor Switching from the Perspective of Corporate Governance in China
Z. Jun Lin,Ming Liu +1 more
TL;DR: Wang et al. as discussed by the authors found that firms with weaker corporate governance generally are more likely to switch to a smaller auditor rather than to a larger one, and that firm-specific corporate governance devices will affect a firm's auditor switching decision.
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Ethical awareness of Chinese business managers and accountants and their views on the use of off-book accounts
Z. Jun Lin,Jinruo Zhang +1 more
TL;DR: In this article, the authors report the survey results of ethical awareness of Chinese business managers and accountants on business ethical issues and their assessment of the nature of off-book accounts (OBAs) usage from the perspective of ethical viewpoints.
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