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...
Gespeichert in:
| Format: | Elektronisch E-Book |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Bingley, U.K.
Emerald
2015
|
| Schriftenreihe: | Studies in managerial and financial accounting
v. 29 |
| Schlagworte: | |
| Online-Zugang: | DE-634 DE-1043 DE-M347 DE-523 DE-91 DE-473 DE-19 DE-355 DE-703 DE-20 DE-706 DE-824 DE-29 DE-739 DE-1046 Volltext |
| Zusammenfassung: | 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 |
| Beschreibung: | 1 Online-Ressource (xiv, 255 Seiten) ill |
| ISBN: | 9781783508976 |
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| 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 |
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| isbn | 9781783508976 |
| language | English |
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| spelling | Adoption of Anglo-American models of corporate governance and financial Reporting in China edited by Huiying Wu, Chris Patel Bingley, U.K. Emerald 2015 1 Online-Ressource (xiv, 255 Seiten) ill c rdamedia cr rdacarrier Studies in managerial and financial accounting v. 29 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 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 Accounting Business & Economics Accounting Financial accounting Accounting China Auditing China Financial statements China Patel, Chris Sonstige oth Wu, Huiying Sonstige oth https://www.emerald.com/insight/publication/doi/10.1108/S1479-3512201529 Verlag URL des Erstveröffentlichers Volltext |
| spellingShingle | Adoption of Anglo-American models of corporate governance and financial Reporting in China 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 Accounting Business & Economics Accounting Financial accounting Accounting China Auditing China Financial statements 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_exact_search_txtP | 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 edited by Huiying Wu, Chris Patel |
| title_fullStr | Adoption of Anglo-American models of corporate governance and financial Reporting in China edited by Huiying Wu, Chris Patel |
| title_full_unstemmed | Adoption of Anglo-American models of corporate governance and financial Reporting in China edited by Huiying Wu, Chris Patel |
| 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 | Accounting Business & Economics Accounting Financial accounting Accounting China Auditing China Financial statements China |
| topic_facet | Accounting Business & Economics Financial accounting Accounting China Auditing China Financial statements China |
| url | https://www.emerald.com/insight/publication/doi/10.1108/S1479-3512201529 |
| work_keys_str_mv | AT patelchris adoptionofangloamericanmodelsofcorporategovernanceandfinancialreportinginchina AT wuhuiying adoptionofangloamericanmodelsofcorporategovernanceandfinancialreportinginchina |