Adoption of Anglo-American models of corporate governance and financial reporting in China:
Saved in:
| Main Author: | |
|---|---|
| Format: | Electronic eBook |
| Language: | English |
| Published: |
United Kingdom
Emerald Publishing
2015
|
| Series: | Studies in managerial and financial accounting
v. 29 |
| Subjects: | |
| Online Access: | FLA01 |
| Item Description: | Print version record |
| Physical Description: | 1 online resource |
| ISBN: | 9781783508976 1783508973 |
Staff View
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| 505 | 8 | |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 | |
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Record in the Search Index
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| contents | 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 |
| ctrlnum | (ZDB-4-EBU)ocn900606361 (OCoLC)900606361 (DE-599)BVBBV045358044 |
| dewey-full | 657.0951 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657.0951 |
| dewey-search | 657.0951 |
| dewey-sort | 3657.0951 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| format | Electronic eBook |
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| id | DE-604.BV045358044 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-10T08:15:54Z |
| institution | BVB |
| isbn | 9781783508976 1783508973 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-030744636 |
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| physical | 1 online resource |
| psigel | ZDB-4-EBU ZDB-4-EBU FLA_PDA_EBU |
| publishDate | 2015 |
| publishDateSearch | 2015 |
| publishDateSort | 2015 |
| publisher | Emerald Publishing |
| record_format | marc |
| series2 | Studies in managerial and financial accounting |
| spelling | Wu, Huiying Verfasser aut Adoption of Anglo-American models of corporate governance and financial reporting in China Huiying Wu, Chris Patel ; edited by Marc J. Epstein United Kingdom Emerald Publishing 2015 1 online resource txt rdacontent c rdamedia cr rdacarrier Studies in managerial and financial accounting v. 29 Print version record 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 BUSINESS & ECONOMICS / Accounting / Financial bisacsh Accounting bicssc Financial accounting bicssc Accounting fast Auditing fast Financial statements fast Accounting China Financial statements China Auditing China Patel, Chris Sonstige oth Erscheint auch als Druck-Ausgabe Wu, Huiying Adoption of Anglo-American models of corporate governance and financial reporting in China 9781783508983 |
| spellingShingle | Wu, Huiying 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 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 BUSINESS & ECONOMICS / Accounting / Financial bisacsh Accounting bicssc Financial accounting bicssc Accounting fast Auditing fast Financial statements fast Accounting China Financial statements China Auditing China |
| title | Adoption of Anglo-American models of corporate governance and financial reporting in China |
| title_auth | Adoption of Anglo-American models of corporate governance and financial reporting in China |
| title_exact_search | Adoption of Anglo-American models of corporate governance and financial reporting in China |
| title_full | Adoption of Anglo-American models of corporate governance and financial reporting in China Huiying Wu, Chris Patel ; edited by Marc J. Epstein |
| title_fullStr | Adoption of Anglo-American models of corporate governance and financial reporting in China Huiying Wu, Chris Patel ; edited by Marc J. Epstein |
| title_full_unstemmed | Adoption of Anglo-American models of corporate governance and financial reporting in China Huiying Wu, Chris Patel ; edited by Marc J. Epstein |
| title_short | Adoption of Anglo-American models of corporate governance and financial reporting in China |
| title_sort | adoption of anglo american models of corporate governance and financial reporting in china |
| topic | BUSINESS & ECONOMICS / Accounting / Financial bisacsh Accounting bicssc Financial accounting bicssc Accounting fast Auditing fast Financial statements fast Accounting China Financial statements China Auditing China |
| topic_facet | BUSINESS & ECONOMICS / Accounting / Financial Accounting Financial accounting Auditing Financial statements Accounting China Financial statements China Auditing China |
| work_keys_str_mv | AT wuhuiying adoptionofangloamericanmodelsofcorporategovernanceandfinancialreportinginchina AT patelchris adoptionofangloamericanmodelsofcorporategovernanceandfinancialreportinginchina |