The principal research interest lies in the field of accounting and auditing, especially international accounting systems, auditing market, profession of auditors and auditing practices. Currently I am investigating the auditor selection of companies and the effect of the selection on audit fees. Also I organise an internal research project on the Chinese executive compensation, firm risk and performance and another project on non-big 4 firm merge in China. I am also a co-researcher in a research project regarding the supervision system on the profession of auditors, which is sponsored by the Chinese Auditing Association. The future research attention will be paid to the influence of institution on the roles of auditing and company corporate governance.