Adoption of Anglo-American models of corporate governance and financial Reporting in China

This monograph critically examines the adoption of Anglo-American models of corporate governance and financial reporting in China. More specifically, it examines whether measures taken by the Chinese government, including the adoption of the International Financial Reporting Standards, the introduct...

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Bibliographic Details
Other Authors: Wu, Huiying., Patel, Chris.
Format: eBook
Language: English
Published: Bingley, U.K. : Emerald, 2015.
Series: Studies in managerial and financial accounting ; v. 29.
Subjects:
Accounting > China.
Financial statements > China.
Auditing > China.
elektronické knihy
electronic books
ISBN: 9781783508976
Physical Description: 1 online zdroj (xiv, 255 p.) : ill.

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Table of contents

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001 84239
003 CZ ZlUTB
005 20240914105336.0
006 m o d
007 cr |n
008 150213s2015 enka sb 000 0 eng d
020 |a 9781783508976  |q (ebook) 
040 |a UtOrBLW 
043 |a a-cc--- 
080 |a 657 
245 0 0 |a Adoption of Anglo-American models of corporate governance and financial Reporting in China  |h [elektronický zdroj] /  |c edited by Huiying Wu, Chris Patel. 
260 |a Bingley, U.K. :  |b Emerald,  |c 2015. 
300 |a 1 online zdroj (xiv, 255 p.) :  |b ill. 
490 1 |a Studies in managerial and financial accounting,  |x 1479-3512 ;  |v v. 29 
504 |a Includes bibliographical references. 
505 0 |a Global convergence and corporate governance-related financial reporting issues -- The development of accounting thought and practices in China -- An integrated institutional perspective -- Research design -- The corporate governance and accounting environment in China -- Corporate governance-related financial reporting issues in China : empirical evidence -- Summary and conclusion. 
520 |a This monograph critically examines the adoption of Anglo-American models of corporate governance and financial reporting in China. More specifically, it examines whether measures taken by the Chinese government, including the adoption of the International Financial Reporting Standards, the introduction of independent directors and audit committees, and the strengthening of auditor independence, are likely to improve the quality of financial reporting. A comprehensive theoretical framework based on institutional theory, which incorporates international influences, domestic influences, and intraorganizational dynamics, was developed. The findings suggest that the current institutional environment in China does not yet fully support Anglo-American practices. The implementation of internationally acceptable principles and standards is largely symbolic rather than instrumental. This monograph shows how contradictory institutional pressures shape the process and outcome of loose coupling between regulations and actual operations, which are intertwined with organizations conflicts of interest and power dependence within Chinas institutional setting. 
506 |a Plný text je dostupný pouze z IP adres počítačů Univerzity Tomáše Bati ve Zlíně nebo vzdáleným přístupem pro zaměstnance a studenty univerzity 
650 0 |a Accounting  |z China. 
650 0 |a Financial statements  |z China. 
650 0 |a Auditing  |z China. 
655 7 |a elektronické knihy  |7 fd186907  |2 czenas 
655 9 |a electronic books  |2 eczenas 
700 1 |a Wu, Huiying. 
700 1 |a Patel, Chris. 
776 1 |z 9781783508983 
830 0 |a Studies in managerial and financial accounting ;  |v v. 29. 
856 4 0 |u https://proxy.k.utb.cz/login?url=http://www.emeraldinsight.com/1479-3512/29  |y Plný text 
992 |a BK  |c EBOOK-TN  |c BME 
999 |c 84239  |d 84239 
993 |x NEPOSILAT  |y EIZ 

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