rdf-syntax-grammar
mods:
  schema location: http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
  title info:
    title: Adoption of Anglo-American models of corporate governance and financial Reporting in China
  name:
    name part: Wu, Huiying.
  name:
    name part: Patel, Chris.
  type of resource: text
  genre: bibliography
  origin info:
    place:
      place term: enk
    place:
      place term: Bingley, U.K
    publisher: Emerald
    date issued: 2015
    issuance: monographic
  language:
    language term: eng
  physical description:
    form: electronic resource
    form: remote
    extent: 1 online resource (xiv, 255 p.) : ill.
  abstract: 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.
  table of 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.
  note: edited by Huiying Wu, Chris Patel.
  note: Includes bibliographical references.
  subject:
    geographic code: a-cc---
  subject:
    topic: Business & Economics
    topic: Accounting
    topic: Financial
  subject:
    topic: Accounting
  subject:
    topic: Financial accounting
  subject:
    topic: Accounting
    geographic: China
  subject:
    topic: Financial statements
    geographic: China
  subject:
    topic: Auditing
    geographic: China
  classification: HF5616.C6 A36 2015
  classification: 657.0951
  classification: 657
  related item:
    title info:
      title: Studies in managerial and financial accounting ; v. 29
  identifier: 9781783508976 (electronic bk.) :
  identifier: http://www.emeraldinsight.com/1479-3512/29
  record info:
    record content source: UtOrBLW
    record creation date: 150213
    record change date: 20150213154312.0
    record identifier: bslw09322048