I cannot in good conscience approve of Yafei Wang′s thesis. This is below par an

I cannot in good conscience approve of Yafei Wang′s thesis. This is below par and, as far as I am concerned, the student demonstrates that he does not sufficiently understand the fundamentals of accounting and accounting research. Language use, layout and grammar far below university level. In addition, I do not trust that the student has correctly interpreted the results of the studies discussed.