Search results

China has recently introduced a new audit law that aims to increase the scope of audit supervision and raise the standards for preventing risks in auditing national public projects. This paper presents a systematic research study on the causes of audit risks in national public projects and discusses the process by which these causes contribute to the emergence of such risks. Furthermore, the paper investigates the core risk sources in various types of national construction project audit. This paper aims to provide theoretical support for auditors of national construction projects in risk avoidance when conducting audits.

In this study, the authors carefully selected five national public audit projects from China and performed a comprehensive analysis of 85 relevant audit documentation. The textual analysis was conducted using Nvivo12 software, and the grounded theory approach was adopted for generalization purposes.

Based on the research results, the findings suggest that there are five key causes contributing to the audit risk of national construction projects: professional competence, risk awareness, management capacity, level of attention and deliberate fraud. The most critical factor identified is management capability, with 59.93% of the data supporting this view. This conclusion was based on an analysis of state-owned enterprises, administrative organs and public institutions. Building upon this, a framework titled “the mechanism of audit risk factors with management capability as the core” was constructed.

This paper employs qualitative analysis methods to examine national construction projects in China, contributing new literature to the theoretical study of audit risk management. The article also provides practical recommendations for auditors on how to mitigate audit risks and improve the quality of audit services in national project governance.

Management is a “hot field” in China, yet little has been written in English about the history of management in China. Contrary to contemporary management literature, the paper aims to show that Chinese entrepreneurs and managers were exposed to modern management ideas from the early twentieth century. The paper is an initial exploration of the transfer of managerial knowledge to China, especially Scientific Management, during the interwar period.

Draws on Chinese journal articles and books from 1910‐1930s, supplemented with archive materials and secondary sources in Chinese and English.

Chinese industrialists, officials and academics were attracted to Taylor's ideas of scientific management during the 1920s and 1930s, which were experimented with on a wider scale than is commonly realized. The interest in “new” management extended beyond industrialists and industry officials to reportage in the popular press.

Future research should consider first how new ideas about management and organization were implemented on the shopfloor in individual Chinese enterprises, and second examine the role of social networks constituted by native place, industry ties and professional association membership in the diffusion of managerial ideas among the Chinese business elite of the period.

The paper shows that the transfer to China of modern management as an ideas system was not a recent phenomenon, but part of a century‐long process of transfer and adaptation of western management theory and practice.

This paper traces the incorporation of western educational histories in the development of normal-school curricula during the late Qing Dynasty and the Republic of China (1901–1944). It uses publication networks to show how the study of comparative educational history facilitated the international circulation of knowledge in the teaching profession, and how the “uses” of educational history were shaped by larger geopolitical forces.

This paper analyzes the international exchange of texts between normal schools in China and Japan and, subsequently, between normal schools in China and the United States. A database of 107 publications in the field of western educational history that were adopted in China reveals specific patterns of textual citation, cross-reference, and canon-formation in the field of educational historiography.

With conclusions derived from a combination of social network analysis and clustering analysis, this paper identifies three broad stages in China's development of normal-school curricula in comparative educational history: “Japan as Teacher,” “transitional period” and “America as Teacher.”

Statistical analysis can reveal citation and reference patterns but not readers' understanding of the deeper meaning of texts – in this case, textbooks on the subject of western educational history. In addition, the types of publications analyzed in this study are relatively limited, the articles on the history of education in journals have not become the main objects of this study.

This paper uses both quantitative and qualitative methods to uncover the transnational circulation of knowledge in the field of comparative educational history during its formative period in China.