The Big Four and the development of the accounting profession in China /:
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. an...
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Bradford :
Emerald Group Publishing Limited,
2014.
©2014 |
| Schriftenreihe: | Studies in the development of accounting thought.
|
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | 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 resource (362 pages) |
| Bibliographie: | Includes bibliographical references and index. |
| ISBN: | 9781783504862 1783504862 1306490448 9781306490443 |
Internformat
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| 245 | 1 | 4 | |a The Big Four and the development of the accounting profession in China / |c by Paul L. Gillis. |
| 260 | |a Bradford : |b Emerald Group Publishing Limited, |c 2014. | ||
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| 588 | 0 | |a Print version record. | |
| 520 | |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. | ||
| 505 | 0 | |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. | |
| 505 | 8 | |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. | |
| 505 | 8 | |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. | |
| 505 | 8 | |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. | |
| 504 | |a Includes bibliographical references and index. | ||
| 546 | |a English. | ||
| 650 | 0 | |a Accounting |z China. | |
| 650 | 0 | |a Auditing |z China. | |
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| 776 | 0 | 8 | |i Print version: |a Gillis, Paul. |t Big Four and the Development of the Accounting Profession in China. |d Bradford : Emerald Group Publishing Limited, 2014 |z 9781783504862 |
| 830 | 0 | |a Studies in the development of accounting thought. |0 http://id.loc.gov/authorities/names/n00094494 | |
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Datensatz im Suchindex
| DE-BY-FWS_katkey | ZDB-4-EBA-ocn873141835 |
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| _version_ | 1816882264247631873 |
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| author | Gillis, Paul L., 1953- |
| author_GND | http://id.loc.gov/authorities/names/no2014078671 |
| author_facet | Gillis, Paul L., 1953- |
| author_role | |
| author_sort | Gillis, Paul L., 1953- |
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| building | Verbundindex |
| bvnumber | localFWS |
| callnumber-first | H - Social Science |
| callnumber-label | HF5616 |
| callnumber-raw | HF5616 .C5 |
| callnumber-search | HF5616 .C5 |
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| callnumber-subject | HF - Commerce |
| collection | ZDB-4-EBA |
| contents | 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. |
| ctrlnum | (OCoLC)873141835 |
| dewey-full | 657 657.0951 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657 657.0951 |
| dewey-search | 657 657.0951 |
| dewey-sort | 3657 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| format | Electronic eBook |
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| geographic | China fast https://id.oclc.org/worldcat/entity/E39PBJdCqh8h6hJY7PT6MQW4bd |
| geographic_facet | China |
| id | ZDB-4-EBA-ocn873141835 |
| illustrated | Not Illustrated |
| indexdate | 2024-11-27T13:25:51Z |
| institution | BVB |
| isbn | 9781783504862 1783504862 1306490448 9781306490443 |
| language | English |
| oclc_num | 873141835 |
| open_access_boolean | |
| owner | MAIN DE-863 DE-BY-FWS |
| owner_facet | MAIN DE-863 DE-BY-FWS |
| physical | 1 online resource (362 pages) |
| psigel | ZDB-4-EBA |
| publishDate | 2014 |
| publishDateSearch | 2014 |
| publishDateSort | 2014 |
| publisher | Emerald Group Publishing Limited, |
| record_format | marc |
| series | Studies in the development of accounting thought. |
| series2 | Studies in the Development of Accounting Thought |
| spelling | Gillis, Paul L., 1953- https://id.oclc.org/worldcat/entity/E39PCjyjTkXQykwbW4w8RRG7f3 http://id.loc.gov/authorities/names/no2014078671 The Big Four and the development of the accounting profession in China / by Paul L. Gillis. Bradford : Emerald Group Publishing Limited, 2014. ©2014 1 online resource (362 pages) text txt rdacontent computer c rdamedia online resource cr rdacarrier Studies in the Development of Accounting Thought Print version record. 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. 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. Includes bibliographical references and index. English. Accounting China. Auditing China. Finance China. Finances Chine. BUSINESS & ECONOMICS Accounting Financial. bisacsh Accounting fast Auditing fast Finance fast China fast https://id.oclc.org/worldcat/entity/E39PBJdCqh8h6hJY7PT6MQW4bd has work: The Big Four and the development of the accounting profession in China (Text) https://id.oclc.org/worldcat/entity/E39PCH4Fx4PTp4XWWVwyCbytGb https://id.oclc.org/worldcat/ontology/hasWork Print version: Gillis, Paul. Big Four and the Development of the Accounting Profession in China. Bradford : Emerald Group Publishing Limited, 2014 9781783504862 Studies in the development of accounting thought. http://id.loc.gov/authorities/names/n00094494 FWS01 ZDB-4-EBA FWS_PDA_EBA https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=713235 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. 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. Accounting China. Auditing China. Finance China. Finances Chine. BUSINESS & ECONOMICS Accounting Financial. bisacsh Accounting fast Auditing fast Finance fast |
| 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 | big four and the development of the accounting profession in china |
| topic | Accounting China. Auditing China. Finance China. Finances Chine. BUSINESS & ECONOMICS Accounting Financial. bisacsh Accounting fast Auditing fast Finance fast |
| topic_facet | Accounting China. Auditing China. Finance China. Finances Chine. BUSINESS & ECONOMICS Accounting Financial. Accounting Auditing Finance China |
| url | https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=713235 |
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