In this paper, we review the empirical research on the value of auditing, audit independence,and audit fees published inAccounting ResearchandAuditing Research, the two premieraccounting and auditing journals in China. We identify the main themes in the three areasand assess the consistency of the available empirical evidence on the topics we review. Wealso highlight the innovativeness of auditing studies published in Chinese language journalsto English language readers of the global accounting academic community, beforeintroducing the papers included in this Special Issue on Auditing in China. Finally, weidentify gaps in the literature and suggest avenues to help promote further research in this area.