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has been cited by the following article:

• TITLE: Auditors’ Perceptions of Corporate Governance in Hong Kong

  AUTHORS: Philip Law, Desmond Yuen

  KEYWORDS: Corporate Governance, Auditors, Audit Committee

  JOURNAL NAME: Open Journal of Accounting, Vol.7 No.1, January 18, 2018

  ABSTRACT: Corporate governance system plays an important role in the contemporary accounting and management literature. The purpose of this study is to examine the auditors’ perceptions on corporate governance in the Hong Kong market. 92 experienced professionals of Big 4 audit firm auditors are interviewed to summarize the ideas of how to maintain an efficient corporate governance system. Results of the study show that effective corporate governance should avoid family directors to dominate the board. Second, effective audit committee plays a crucial role in order to maintain sound corporate governance. The study would be advantageous for listed companies in HK to adopt a better corporate governance structure in the firm.