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The Supervisory Mechanism of Corporate Governance: Supervisory Board and Audit Committee in China

The Supervisory Mechanism of Corporate Governance  focuses on the issues arising from the establishment of audit committees in listed companies in China, which hitherto have been adopted by companies alongside the pre-existing structure of supervisory boards. Although China applied dual supervision mechanism of Audit Committees (ACs) and Supervisory Board (SBs) simultaneously, common fraud cases existed in practice. The case of Luckin Coffee (LK), ‘China’s Starbucks’, that went offline due to fraud in less than a year after being listed in the United States, is discussed in detail. The main goal of this book is to explore the problems that are currently emerging in China's internal supervision mechanism by applying dual systems. Regarding this unique practice in China, this book attempts to understand the effectiveness of supervisory boards and audit committees in China, and to gain a closer understanding of their operations.

Author: Dr Pao-Chen Lee is Associate Professor in the Department of Accounting, Kainan University,Taiwan

Title: The Supervisory Mechanism of Corporate Governance
Subtitle: Supervisory Board and Audit Committee in China
Subject Classification: Corporate Governance, Business and Management, Politics and Government
BIC Classification: KJR, KJ, JP
Binding: Hardback, pp. (to be confirmed)
Planned Publication date: January 2022
ISBN (printed book): 978-1-871891-63-8
ISBN (ebook): 978-1-871891-64-5

Price: £79.99
Pre-launch special offer price: £39.99 (Limited time only)

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