• Ethics and auditing: setting the bar too low 

      Hooper, Keith; Wang, Jenny (Virtus Interpress, 2015)
      Purpose - from a philosophical and empirical perspective this paper seeks to show how the big audit firms have managed to set the bar low so that they offer only opinions on whether financial statements meet accounting ...
    • Is emergence sufficient to explain the origins of Double Entry? 

      Wang, Jenny; Zhao, L.; Hooper, Keith (2017-09)
      Emergence vs origins Pacioli disclaimed originality Secrecy Emergence The Arab case for inventing double entry The Indian case for inventing double entry The Chinese case for inventing double entry Daoism - Yin and ...
    • Obedience and accommodation in China 

      Wang, Jenny; Hooper, Keith (2016-10)
      The paper sets out to show how the long-lasting disciplinary structure of Imperial China has left its legacy on the internal control systems of modern China  Such a structure when married to the disciplinary structure ...
    • Shame and authority : tracing the origins of internal control practices in China 

      Wang, Jenny; Hooper, Keith (2015-08)
      Internal control weaknesses have been a lively topic of discussion since the passing of the Sarbanes-Oxley Act (2002). The discussion has resulted in employing macro methods to identify weaknesses among listed companies. ...