000			03084nam a2200445Ia 4500
001			bslw09322048
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005			20210303085056.0
006			m o d
007			cr un|||||||||
008			150213s2015 enka ob 000 0 eng d
020			_a9781783508976 (electronic bk.) : _c£66.95 ; È89.95 ; $114.95
040			_aUtOrBLW
043			_aa-cc---
050		4	_aHF5616.C6 _bA36 2015
072		7	_aKFC _2bicssc
072		7	_aKFCF _2bicssc
072		7	_aBUS001010 _2bisacsh
080			_a657
082	0	4	_a657.0951 _223
245	0	0	_aAdoption of Anglo-American models of corporate governance and financial Reporting in China _h[electronic resource] / _cedited by Huiying Wu, Chris Patel.
260			_aBingley, U.K. : _bEmerald, _c2015.
300			_a1 online resource (xiv, 255 p.) : _bill.
490	1		_aStudies in managerial and financial accounting, _x1479-3512 ; _vv. 29
504			_aIncludes bibliographical references.
505	0		_aGlobal 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			_aThis 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	0		_aPrint version record
650		7	_aBusiness & Economics _xAccounting _xFinancial. _2bisacsh
650		7	_aAccounting. _2bicssc
650		7	_aFinancial accounting. _2bicssc
650		0	_aAccounting _zChina.
650		0	_aFinancial statements _zChina.
650		0	_aAuditing _zChina.
700	1		_aWu, Huiying.
700	1		_aPatel, Chris.
776	1		_z9781783508983
830		0	_aStudies in managerial and financial accounting ; _vv. 29.
856	4	0	_uhttps://www.emerald.com/insight/publication/doi/10.1108/S1479-3512201529
999			_c30713 _d30713