PurposeThis study aims to review and synthesize the burgeoning field of auditing research utilizing Chinese data. Over the past decades, there has been a remarkable rise in such research, driven by China’s abundant audit data, distinctive institutional features and enduring cultural influences. The purpose is to comprehensively review auditing studies featured in top-tier accounting journals, shedding light on the unique contributions made possible by Chinese data. By identifying key themes across domains, this paper aims to underscore the cultural and contextual disparities between China and Western countries, predominantly the USA, within the area of auditing.Design/methodology/approachThis study presents a systematic review of China-themed auditing research, primarily published in seven leading global accounting journals. The researchers conducted a comprehensive search of the websites of these journals, identifying relevant articles using search terms such as “China auditing,” “Chinese Stock Market and Accounting Research (CSMAR),” “institutional environment,” and “internal control.” After the initial search, 54 relevant articles were selected and reviewed. The study covers all China-specific auditing research, categorizing key themes into six areas to explore how scholars use Chinese data to address important auditing questions.FindingsThe findings reveal a significant increase in auditing research utilizing Chinese data, prominently featured in top-tier academic journals. This study categorizes six central themes, highlighting the broad range of topics explored using Chinese audit data. More importantly, the research identifies substantial cultural and contextual differences between China and Western nations, particularly the USA, that influence the auditing profession and markets. Exploring these themes underscores the invaluable insights derived from Chinese data, shedding light on areas not previously addressed by studies relying solely on Western datasets.Originality/valueThe value of this study lies in its comprehensive examination of seminal auditing studies using Chinese data, making a distinctive contribution to the auditing literature. This paper highlights the inadequacies of Western datasets in addressing certain auditing questions and emphasizes the unique advantages offered by China’s extensive public audit data, institutional characteristics and cultural determinants. The identified gap in the literature underscores the unexplored opportunities for further research in the Chinese auditing context. This study, therefore, provides a roadmap for future scholars, encouraging the exploration of new avenues and fostering a deeper understanding of the cultural nuances influencing auditing practices in China.
