Limit search to available items
Book Cover
E-book
Author Wu, Huiying (Accountant), author.

Title Adoption of Anglo-American models of corporate governance and financial reporting in China / Huiying Wu, Chris Patel ; edited by Marc J. Epstein
Published United Kingdom : Emerald Publishing, 2015
Online access available from:
Emerald eBooks    View Resource Record  

Copies

Description 1 online resource
Series Studies in managerial and financial accounting, 1479-3512 ; v. 29
Studies in managerial and financial accounting ; v. 29.
Contents 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
Summary 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
Bibliography Includes bibliographical references
Notes Print version record
Subject Accounting -- China
Financial statements -- China
Auditing -- China
Accounting.
Financial accounting.
BUSINESS & ECONOMICS -- Accounting -- Financial.
Accounting
Auditing
Financial statements
China
Form Electronic book
Author Patel, Chris, author.
ISBN 9781783508976
1783508973