The Big Four and the development of the accounting profession in China:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Bradford
Emerald Group Publishing Limited
2014
|
| Schriftenreihe: | Studies in the development of accounting thought
16 |
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Beschreibung: | FRONT COVER; THE BIG FOUR AND THE DEVELOPMENT OF THE ACCOUNTING PROFESSION IN CHINA; COPYRIGHT PAGE; CONTENTS; ACKNOWLEDGMENTS; LIST OF ABBREVIATIONS; LIST OF TABLES; 1. INTRODUCTION; 1.1. Introduction; 1.2. The Purpose and Significance of this Book; 1.3. The Research Question; 1.4. Overview of Methodology; 1.5. Limitations and Delimitations; 1.6. Organization of the Book; 2. THEORETICAL FOUNDATIONS; 2.1. Historical Critical Accounting Research; 2.2. Alternative Theoretical Foundations for Historical Accounting Research; 3. THE BIG FOUR; 3.1. The Big Four; 3.2. Globalization of the Big Four 3.3. The Big Four in Emerging Markets3.4. Law Firms; 4. BUILDING FOUNDATIONS; 4.1. Accounting Practices in Early China; 4.2. War and Revolution; 4.3. China Opens to the World; 4.4. Tiananmen Square; 5. FOREIGN DIRECT INVESTMENT AND CAPITAL MARKETS AS HEGEMONIC PROJECTS; 5.1. Foreign Direct Investment; 5.2. Joint Venture Accounting Firms; 5.3. Development of Capital Markets; 5.4. Accounting Frauds and Scandals; 5.5. Securities Regulation; 6. MAINTAINING HEGEMONY; 6.1. The People Dimension; 6.2. Member Firms in China; 6.3. China and the World Trade Organization 6.4. Competition Between the Big Four6.5. Structure of the Accounting Market in China; 7. COUNTER-HEGEMONY; 7.1. Accounting and Auditing Standards; 7.2. Licensing of Certified Public Accountants; 7.3. Local Firm Reforms; 7.4. Audit Rotation; 7.5. Mainland Chinese Firms and the H-Share Market; 8. ANALYSIS AND CONCLUSIONS; 8.1. How the Big Four Came to Dominate Accounting Markets in China; 8.2. Why the Big Four Came to Dominate Accounting Markets in China; 8.3. How Have Indigenous Firms Tried to Break the Dominance of the Big Four?; 9. IMPLICATIONS AND TOPICS FOR FURTHER RESEARCH. 9.1. What the Big Four Needs to Do9.2. What Local Firms Need to Do; 9.3. What Regulators Need to Do; 9.4. Further Research Topics; REFERENCES; ABOUT THE AUTHOR; INDEX. This volume provides a history of the domination of the Big Four in the Chinese accounting industry, explaining why China was unable to keep the market for its own accounting firms. The book details how easy access to U.S. capital markets led to major accounting scandals, and a clash between U.S. and Chinese regulators |
| Beschreibung: | 1 Online-Ressource (362 pages) |
| ISBN: | 9781783504862 1783504862 |
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| 500 | |a FRONT COVER; THE BIG FOUR AND THE DEVELOPMENT OF THE ACCOUNTING PROFESSION IN CHINA; COPYRIGHT PAGE; CONTENTS; ACKNOWLEDGMENTS; LIST OF ABBREVIATIONS; LIST OF TABLES; 1. INTRODUCTION; 1.1. Introduction; 1.2. The Purpose and Significance of this Book; 1.3. The Research Question; 1.4. Overview of Methodology; 1.5. Limitations and Delimitations; 1.6. Organization of the Book; 2. THEORETICAL FOUNDATIONS; 2.1. Historical Critical Accounting Research; 2.2. Alternative Theoretical Foundations for Historical Accounting Research; 3. THE BIG FOUR; 3.1. The Big Four; 3.2. Globalization of the Big Four | ||
| 500 | |a 3.3. The Big Four in Emerging Markets3.4. Law Firms; 4. BUILDING FOUNDATIONS; 4.1. Accounting Practices in Early China; 4.2. War and Revolution; 4.3. China Opens to the World; 4.4. Tiananmen Square; 5. FOREIGN DIRECT INVESTMENT AND CAPITAL MARKETS AS HEGEMONIC PROJECTS; 5.1. Foreign Direct Investment; 5.2. Joint Venture Accounting Firms; 5.3. Development of Capital Markets; 5.4. Accounting Frauds and Scandals; 5.5. Securities Regulation; 6. MAINTAINING HEGEMONY; 6.1. The People Dimension; 6.2. Member Firms in China; 6.3. China and the World Trade Organization | ||
| 500 | |a 6.4. Competition Between the Big Four6.5. Structure of the Accounting Market in China; 7. COUNTER-HEGEMONY; 7.1. Accounting and Auditing Standards; 7.2. Licensing of Certified Public Accountants; 7.3. Local Firm Reforms; 7.4. Audit Rotation; 7.5. Mainland Chinese Firms and the H-Share Market; 8. ANALYSIS AND CONCLUSIONS; 8.1. How the Big Four Came to Dominate Accounting Markets in China; 8.2. Why the Big Four Came to Dominate Accounting Markets in China; 8.3. How Have Indigenous Firms Tried to Break the Dominance of the Big Four?; 9. IMPLICATIONS AND TOPICS FOR FURTHER RESEARCH. | ||
| 500 | |a 9.1. What the Big Four Needs to Do9.2. What Local Firms Need to Do; 9.3. What Regulators Need to Do; 9.4. Further Research Topics; REFERENCES; ABOUT THE AUTHOR; INDEX. | ||
| 500 | |a This volume provides a history of the domination of the Big Four in the Chinese accounting industry, explaining why China was unable to keep the market for its own accounting firms. The book details how easy access to U.S. capital markets led to major accounting scandals, and a clash between U.S. and Chinese regulators | ||
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Datensatz im Suchindex
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| any_adam_object | |
| author | Gillis, Paul L. 1953- |
| author_GND | (DE-588)1191857549 |
| author_facet | Gillis, Paul L. 1953- |
| author_role | aut |
| author_sort | Gillis, Paul L. 1953- |
| author_variant | p l g pl plg |
| building | Verbundindex |
| bvnumber | BV042744774 |
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| dewey-full | 657.0951 657 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657.0951 657 |
| dewey-search | 657.0951 657 |
| dewey-sort | 3657.0951 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| format | Electronic eBook |
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| indexdate | 2024-07-10T07:08:39Z |
| institution | BVB |
| isbn | 9781783504862 1783504862 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-028175644 |
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| series | Studies in the development of accounting thought |
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| spelling | Gillis, Paul L. 1953- Verfasser (DE-588)1191857549 aut The Big Four and the development of the accounting profession in China by Paul L. Gillis Bradford Emerald Group Publishing Limited 2014 1 Online-Ressource (362 pages) txt rdacontent c rdamedia cr rdacarrier Studies in the development of accounting thought 16 FRONT COVER; THE BIG FOUR AND THE DEVELOPMENT OF THE ACCOUNTING PROFESSION IN CHINA; COPYRIGHT PAGE; CONTENTS; ACKNOWLEDGMENTS; LIST OF ABBREVIATIONS; LIST OF TABLES; 1. INTRODUCTION; 1.1. Introduction; 1.2. The Purpose and Significance of this Book; 1.3. The Research Question; 1.4. Overview of Methodology; 1.5. Limitations and Delimitations; 1.6. Organization of the Book; 2. THEORETICAL FOUNDATIONS; 2.1. Historical Critical Accounting Research; 2.2. Alternative Theoretical Foundations for Historical Accounting Research; 3. THE BIG FOUR; 3.1. The Big Four; 3.2. Globalization of the Big Four 3.3. The Big Four in Emerging Markets3.4. Law Firms; 4. BUILDING FOUNDATIONS; 4.1. Accounting Practices in Early China; 4.2. War and Revolution; 4.3. China Opens to the World; 4.4. Tiananmen Square; 5. FOREIGN DIRECT INVESTMENT AND CAPITAL MARKETS AS HEGEMONIC PROJECTS; 5.1. Foreign Direct Investment; 5.2. Joint Venture Accounting Firms; 5.3. Development of Capital Markets; 5.4. Accounting Frauds and Scandals; 5.5. Securities Regulation; 6. MAINTAINING HEGEMONY; 6.1. The People Dimension; 6.2. Member Firms in China; 6.3. China and the World Trade Organization 6.4. Competition Between the Big Four6.5. Structure of the Accounting Market in China; 7. COUNTER-HEGEMONY; 7.1. Accounting and Auditing Standards; 7.2. Licensing of Certified Public Accountants; 7.3. Local Firm Reforms; 7.4. Audit Rotation; 7.5. Mainland Chinese Firms and the H-Share Market; 8. ANALYSIS AND CONCLUSIONS; 8.1. How the Big Four Came to Dominate Accounting Markets in China; 8.2. Why the Big Four Came to Dominate Accounting Markets in China; 8.3. How Have Indigenous Firms Tried to Break the Dominance of the Big Four?; 9. IMPLICATIONS AND TOPICS FOR FURTHER RESEARCH. 9.1. What the Big Four Needs to Do9.2. What Local Firms Need to Do; 9.3. What Regulators Need to Do; 9.4. Further Research Topics; REFERENCES; ABOUT THE AUTHOR; INDEX. This volume provides a history of the domination of the Big Four in the Chinese accounting industry, explaining why China was unable to keep the market for its own accounting firms. The book details how easy access to U.S. capital markets led to major accounting scandals, and a clash between U.S. and Chinese regulators Accounting / China Auditing / China Finance / China BUSINESS & ECONOMICS / Accounting / Financial bisacsh Accounting fast Auditing fast Finance fast Wirtschaft Accounting China Auditing China Finance China Studies in the development of accounting thought 16 (DE-604)BV044363940 16 http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=713235 Aggregator Volltext |
| spellingShingle | Gillis, Paul L. 1953- The Big Four and the development of the accounting profession in China Studies in the development of accounting thought Accounting / China Auditing / China Finance / China BUSINESS & ECONOMICS / Accounting / Financial bisacsh Accounting fast Auditing fast Finance fast Wirtschaft Accounting China Auditing China Finance China |
| title | The Big Four and the development of the accounting profession in China |
| title_auth | The Big Four and the development of the accounting profession in China |
| title_exact_search | The Big Four and the development of the accounting profession in China |
| title_full | The Big Four and the development of the accounting profession in China by Paul L. Gillis |
| title_fullStr | The Big Four and the development of the accounting profession in China by Paul L. Gillis |
| title_full_unstemmed | The Big Four and the development of the accounting profession in China by Paul L. Gillis |
| title_short | The Big Four and the development of the accounting profession in China |
| title_sort | the big four and the development of the accounting profession in china |
| topic | Accounting / China Auditing / China Finance / China BUSINESS & ECONOMICS / Accounting / Financial bisacsh Accounting fast Auditing fast Finance fast Wirtschaft Accounting China Auditing China Finance China |
| topic_facet | Accounting / China Auditing / China Finance / China BUSINESS & ECONOMICS / Accounting / Financial Accounting Auditing Finance Wirtschaft Accounting China Auditing China Finance China |
| url | http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=713235 |
| volume_link | (DE-604)BV044363940 |
| work_keys_str_mv | AT gillispaull thebigfourandthedevelopmentoftheaccountingprofessioninchina |