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:
| Hauptverfasser: | , |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
United Kingdom :
Emerald Publishing,
2015.
|
| Schriftenreihe: | Studies in managerial and financial accounting ;
v. 29. |
| Schlagworte: | |
| Online-Zugang: | 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 resource |
| Bibliographie: | Includes bibliographical references. |
| ISBN: | 9781783508976 1783508973 |
| ISSN: | 1479-3512 ; |
Internformat
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| 505 | 0 | |a 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. | |
| 520 | |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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Datensatz im Suchindex
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| author | Wu, Huiying (Accountant) Patel, Chris |
| author_GND | http://id.loc.gov/authorities/names/nb2015003597 http://id.loc.gov/authorities/names/no2006117033 |
| author_facet | Wu, Huiying (Accountant) Patel, Chris |
| author_role | aut aut |
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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. |
| ctrlnum | (OCoLC)900606361 |
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| discipline | Wirtschaftswissenschaften |
| format | Electronic eBook |
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| illustrated | Not Illustrated |
| indexdate | 2024-11-27T13:26:26Z |
| institution | BVB |
| isbn | 9781783508976 1783508973 |
| issn | 1479-3512 ; |
| language | English |
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| publishDateSort | 2015 |
| publisher | Emerald Publishing, |
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| series | Studies in managerial and financial accounting ; |
| series2 | Studies in managerial and financial accounting, |
| spelling | Wu, Huiying (Accountant), author. https://id.oclc.org/worldcat/entity/E39PCjKp4Qcrk8t8kHRKyvv8RX http://id.loc.gov/authorities/names/nb2015003597 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 text txt rdacontent computer c rdamedia online resource cr rdacarrier Studies in managerial and financial accounting, 1479-3512 ; v. 29 Includes bibliographical references. Print version record. 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 China. Financial statements China. Auditing China. Accounting. bicssc Financial accounting. bicssc BUSINESS & ECONOMICS Accounting Financial. bisacsh Accounting fast Auditing fast Financial statements fast China fast https://id.oclc.org/worldcat/entity/E39PBJdCqh8h6hJY7PT6MQW4bd Patel, Chris, author. https://id.oclc.org/worldcat/entity/E39PCjtBmHcGQRW9WjxQ3KMmq3 http://id.loc.gov/authorities/names/no2006117033 has work: Adoption of Anglo-American models of corporate governance and financial reporting in China (Text) https://id.oclc.org/worldcat/entity/E39PCGxD9JHvJYTTbP8DyJ34YK https://id.oclc.org/worldcat/ontology/hasWork Print version: Wu, Huiying. Adoption of Anglo-American models of corporate governance and financial reporting in China 9781783508983 (OCoLC)898155745 Studies in managerial and financial accounting ; v. 29. http://id.loc.gov/authorities/names/n93032102 FWS01 ZDB-4-EBA FWS_PDA_EBA https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=941760 Volltext |
| spellingShingle | Wu, Huiying (Accountant) Patel, Chris Adoption of Anglo-American models of corporate governance and financial reporting in China / Studies in managerial and financial accounting ; 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 China. Financial statements China. Auditing China. Accounting. bicssc Financial accounting. bicssc BUSINESS & ECONOMICS Accounting Financial. bisacsh Accounting fast Auditing fast Financial statements fast |
| 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 | Accounting China. Financial statements China. Auditing China. Accounting. bicssc Financial accounting. bicssc BUSINESS & ECONOMICS Accounting Financial. bisacsh Accounting fast Auditing fast Financial statements fast |
| topic_facet | Accounting China. Financial statements China. Auditing China. Accounting. Financial accounting. BUSINESS & ECONOMICS Accounting Financial. Accounting Auditing Financial statements China |
| url | https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=941760 |
| work_keys_str_mv | AT wuhuiying adoptionofangloamericanmodelsofcorporategovernanceandfinancialreportinginchina AT patelchris adoptionofangloamericanmodelsofcorporategovernanceandfinancialreportinginchina |