Something about audit firms in P.R.China
It's much easier to found an audit empire based on rules and ritual, than to form a open-minded and intellectual society of professional accountants. But unfortunately, the two forms are equally profitable, though the empire model didn't (doesn't) generate good upper class (senior) managers (or good senior management) to keep it running. However Tthe empire model could (can), however, always field their high positions through (by) recruiting accountants from the society model.