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...

Full description

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

Cover

Table of contents

LEADER 03009nam a2200397Ia 4500
001 em-bslw09322048
003 UtOrBLW
005 20150213154312.0
006 m o d
007 cr un|||||||||
008 150213s2015 enka ob 000 0 eng d
020 |a 9781783508976 (electronic bk.) :  |c £66.95 ; È89.95 ; $114.95 
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 [electronic resource] /  |c edited by Huiying Wu, Chris Patel. 
260 |a Bingley, U.K. :  |b Emerald,  |c 2015. 
300 |a 1 online resource (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. 
588 0 |a Print version record 
650 7 |a Business & Economics  |x Accounting  |x Financial.  |2 bisacsh 
650 7 |a Accounting.  |2 bicssc 
650 7 |a Financial accounting.  |2 bicssc 
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=https://doi.org/10.1108/S1479-3512201529  |y Full text 

Similar Items