EnvironmentalAud_省略_velopmentinChina_ALL(4)

Acknowledgment

The authors are the students at Dongbei University of Finance and Economics. The first three are doing PhD in Financial Managementand the fourth one she is doing Master in professional accounting so we are grateful to all our course instructors and supervisors especially Prof. Chen Yen; Prof. Wan Shouyi; Prof. Wang Man and Prof. Fu Sheng We are also grateful to all students who are doing PhD in FM and MPAcc at DUFE for their very helpful discussions, comments and constructive criticisms. We are also indebted to Robert Msigwa and Dickson Pastory. The usual disclaimer applies and the views expressed are the authors’ own and do not necessarily reflect those mentioned here above.

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