Adoption of Anglo-American models of corporate governance and financial Reporting in China

• Other Authors: Wu, Huiying, Patel, Chris
• Format: Electronic eBook
• Language: English
• Published: Bingley, U.K. : Emerald, 2015.
• Series: Studies in managerial and financial accounting ; v. 29.
• Subjects: Business & Economics > Accounting > Financial.; Accounting.; Financial accounting.; Accounting > China.; Financial statements > China.; Auditing > 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...

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.