Overview

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 China's institutional setting.

Full Product Details

Author:   Huiying Wu ,  Christopher Patel
Publisher:   Emerald Publishing Limited
Imprint:   Emerald Group Publishing Limited
Volume:   29
Dimensions:   Width: 15.20cm , Height: 2.50cm , Length: 22.90cm
Weight:   0.522kg
ISBN:  

9781783508983

ISBN 10:   1783508981
Pages:   272
Publication Date:   16 January 2015
Audience:   Professional and scholarly ,  Professional & Vocational
Format:   Hardback
Publisher's Status:   Active
Availability:   In Print  
This item will be ordered in for you from one of our suppliers. Upon receipt, we will promptly dispatch it out to you. For in store availability, please contact us.

Table of Contents

Introduction. 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. List of Abbreviations. List of Tables and Figures. Appendix: Interview Guide. Copyright page. Adoption of Anglo-American Models of Corporate Governance and Financial Reporting in China. Studies in managerial and financial accounting. Abstract. Adoption of Anglo-American Models of Corporate Governance and Financial Reporting in China. References.

Reviews

Author Information

Tab Content 6

Author Website:  

Customer Reviews

Recent Reviews

No review item found!

Add your own review!

Countries Available

All regions