Sub-Saharan Africa

Article Abstract:

The economic outlook for Sub-Saharan Africa in 1996 seems promising, with real growth for the region as a whole predicted to rise to some 3% in 1996. The expected improvement is due partly to continued progress in implementing market-based economic reforms and encouraging private investment. Export performance is also expected to rise, but the region as a whole will still record a big current account deficit, although it will be lower than in 1995.

Forecasts and trends, Economic development, Sub-Saharan Africa

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On the association between changes in corporate ownership and changes in auditor quality in a transitional economy

Article Abstract:

Agency theory is used to determine how changes in ownership structure affect the demand for quality-differentiated audits. An examination of listed Chinese companies showed that a decrease in state shares and a corresponding increase in institutional shares result in higher demand in quality audits.

China, Product standards, safety, & recalls, Product quality, Securities issued, listed, Venture Analysis, Standards, Analysis, Usage, Corporate governance, Influence, Quality management, Securities, Business enterprises, Company securities, Agency theory, Regression analysis, Equity (Finance), Financial accounting, Report

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