... mechanisms and their auditor switching decisions in the Chinese context. Shortly after the founding of the People's Republic of China in 1949, the auditing profession in China diminished completely ... The determinants of auditor switching from the perspective of corporate governance in China Z. Jun Lin a,⁎, Ming Liu baDepartment of Accountancy and Law, Hong Kong Baptist ... or119Z.J. Lin, M. Liu / Advances in Accounting, incorporating Advances in International Accounting 26 (2010) 117–127controlling shareholders f rom infringing u pon the interests of the firm and other...