Adoption of Anglo-American models of corporate governance and financial reporting in China
eBook - PDF

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

  1. 272 pages
  2. English
  3. PDF
  4. Available on iOS & Android
eBook - PDF

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

About this book

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.

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Yes, you can access Adoption of Anglo-American models of corporate governance and financial reporting in China by Huiying Wu,Christopher Patel in PDF and/or ePUB format, as well as other popular books in Business & Financial Accounting. We have over one million books available in our catalogue for you to explore.

Table of contents

  1. Front Cover
  2. Adoption of Anglo-American Models of Corporate Governance and Financial Reporting in China
  3. Copyright page
  4. List of Tables and Figures
  5. List of Abbreviations
  6. Abstract
  7. Chapter 1 Introduction
  8. Chapter 2 Global Convergence and Corporate Governanceā€“Related Financial Reporting Issues
  9. Chapter 3 The Development of Accounting Thought and Practices in China
  10. Chapter 4 An Integrated Institutional Perspective
  11. Chapter 5 Research Design
  12. Chapter 6 The Corporate Governance and Accounting Environment in China
  13. Chapter 7 Corporate Governance-Related Financial Reporting Issues in China: Empirical Evidence
  14. Chapter 8 Summary and Conclusion
  15. Appendix: Interview Guide
  16. References