Holdings: The Big Four and the development of the accounting profession in China /

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...

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Bibliographic Details
Main Author:	Gillis, Paul L., 1953-
Format:	Electronic eBook
Language:	English
Published:	Bradford : Emerald Group Publishing Limited, 2014. ©2014
Series:	Studies in the development of accounting thought.
Subjects:	Accounting > China. Auditing > China. Finance > China. Finances > Chine. BUSINESS & ECONOMICS > Accounting > Financial. Accounting Auditing Finance China
Online Access:	DE-862 DE-863
Summary:	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.
Physical Description:	1 online resource (362 pages)
Bibliography:	Includes bibliographical references and index.
ISBN:	9781783504862 1783504862 1306490448 9781306490443

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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.
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650		0	\|a Auditing \|z China.
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650		6	\|a Finances \|z Chine.
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author	Gillis, Paul L., 1953-
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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.
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id	ZDB-4-EBU-ocn873141835
illustrated	Not Illustrated
indexdate	2025-03-18T14:27:47Z
institution	BVB
isbn	9781783504862 1783504862 1306490448 9781306490443
language	English
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physical	1 online resource (362 pages)
psigel	ZDB-4-EBU FWS_PDA_EBU ZDB-4-EBU
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publisher	Emerald Group Publishing Limited,
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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
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
work_keys_str_mv	AT gillispaull thebigfourandthedevelopmentoftheaccountingprofessioninchina AT gillispaull bigfourandthedevelopmentoftheaccountingprofessioninchina

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