Coverart for item
The Resource Adoption of Anglo-American models of corporate governance and financial Reporting in China, edited by Huiying Wu, Chris Patel, (electronic book)

Adoption of Anglo-American models of corporate governance and financial Reporting in China, edited by Huiying Wu, Chris Patel, (electronic book)

Label
Adoption of Anglo-American models of corporate governance and financial Reporting in China
Title
Adoption of Anglo-American models of corporate governance and financial Reporting in China
Statement of responsibility
edited by Huiying Wu, Chris Patel
Contributor
Subject
Language
eng
Summary
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
Member of
Cataloging source
UtOrBLW
Dewey number
657.0951
Illustrations
illustrations
Index
no index present
LC call number
HF5616.C6
LC item number
A36 2015
Literary form
non fiction
Nature of contents
  • dictionaries
  • bibliography
http://library.link/vocab/relatedWorkOrContributorName
  • Wu, Huiying
  • Patel, Chris
Series statement
Studies in managerial and financial accounting
Series volume
29
http://library.link/vocab/subjectName
  • Accounting
  • Financial statements
  • Auditing
Label
Adoption of Anglo-American models of corporate governance and financial Reporting in China, edited by Huiying Wu, Chris Patel, (electronic book)
Instantiates
Publication
Bibliography note
Includes bibliographical references
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
Control code
bslw09322048
Dimensions
unknown
Extent
1 online resource (xiv, 255 p.)
Form of item
online
Isbn
9781783508976
Other physical details
ill.
Specific material designation
remote
Label
Adoption of Anglo-American models of corporate governance and financial Reporting in China, edited by Huiying Wu, Chris Patel, (electronic book)
Publication
Bibliography note
Includes bibliographical references
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
Control code
bslw09322048
Dimensions
unknown
Extent
1 online resource (xiv, 255 p.)
Form of item
online
Isbn
9781783508976
Other physical details
ill.
Specific material designation
remote

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