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This study contributes to context-based auditing research by providing insights into the realization of auditor independence in China's politico-economic and cultural context. Given the increasing legitimizing power and wide diffusion of Western corporate governance and accountability, it is crucial to examine the practice of imported concepts in countries such as China, where the development of accounting profession has taken a different path and been shaped by contextual influences differentdoi:10.7903/cmr.15201 fatcat:lfz35mwgbvcqjkmejp3nzxpza4