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Adoption of Anglo-American models of...

Wu, Huiying.

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

Record Type:	Electronic resources : Monograph/item
Title/Author:	Adoption of Anglo-American models of corporate governance and financial Reporting in China/ edited by Huiying Wu, Chris Patel.
other author:	Wu, Huiying.
Published:	Bingley, U.K. :Emerald Group Publishing, : 2015.,
Description:	1 online resource (xiv, 255 p.) :ill.
[NT 15003449]:	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.
Subject:	Accounting - China. -
Online resource:	http://www.emeraldinsight.com/1479-3512/29
ISBN:	9781783508976 (electronic bk.)

Adoption of Anglo-American models of corporate governance and financial Reporting in China
Adoption of Anglo-American models of corporate governance and financial Reporting in China[electronic resource] /edited by Huiying Wu, Chris Patel. - 1st ed. - Bingley, U.K. :Emerald Group Publishing,2015. - 1 online resource (xiv, 255 p.) :ill. - Studies in managerial and financial accounting,v. 291479-3512 ;. - Studies in managerial and financial accounting ;v. 29..

Includes bibliographical references.

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.

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.

ISBN: 9781783508976 (electronic bk.)Subjects--Topical Terms:

678731
Accounting
--China.

LC Class. No.: HF5616.C6 / A36 2015

Dewey Class. No.: 657.0951

Adoption of Anglo-American models of corporate governance and financial Reporting in China
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245 0 0 $a Adoption of Anglo-American models of corporate governance and financial Reporting in China $h [electronic resource] / $c edited by Huiying Wu, Chris Patel.
250 $a 1st ed.
260 $a Bingley, U.K. : $b Emerald Group Publishing, $c 2015.
300 $a 1 online resource (xiv, 255 p.) : $b ill.
490 1 $a Studies in managerial and financial accounting, $x 1479-3512 ; $v v. 29
504 $a Includes bibliographical references.
505 0 $a 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.
520 $a 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.
588 $a Description based on print version record.
650 0 $a Accounting $z China. $3 678731
650 0 $a Financial statements $z China. $3 3234330
650 0 $a Auditing $z China. $3 2205951
700 1 $a Wu, Huiying. $3 3234328
700 1 $a Patel, Chris. $3 1557446
830 0 $a Studies in managerial and financial accounting ; $v v. 29. $3 3234329
856 4 0 $u http://www.emeraldinsight.com/1479-3512/29