1.

Record Nr.

UNINA9910464557503321

Autore

Gillis Paul

Titolo

The big four and the development of the accounting profession in China / / by Paul Gillis

Pubbl/distr/stampa

Bingley, England : , : Emerald Group Publishing Limited, , 2014

©2014

ISBN

1-78350-486-2

Edizione

[First edition.]

Descrizione fisica

1 online resource (362 p.)

Collana

Studies in the Development of Accounting Thought, , 1479-3504 ; ; Volume 16

Disciplina

657.0951

Soggetti

Accounting - China

Auditing - China

Finance - China

Electronic books.

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Note generali

Description based upon print version of record.

Nota di bibliografia

Includes bibliographical references and index.

Nota di contenuto

FRONT COVER; THE BIG FOUR AND THE DEVELOPMENT OF THE ACCOUNTING PROFESSION IN CHINA; COPYRIGHT PAGE; CONTENTS; ACKNOWLEDGMENTS; LIST OF ABBREVIATIONS; LIST OF TABLES; 1. INTRODUCTION; 1.1. Introduction; 1.2. The Purpose and Significance of this Book; 1.3. The Research Question; 1.4. Overview of Methodology; 1.5. Limitations and Delimitations; 1.6. Organization of the Book; 2. THEORETICAL FOUNDATIONS; 2.1. Historical Critical Accounting Research; 2.2. Alternative Theoretical Foundations for Historical Accounting Research; 3. THE BIG FOUR; 3.1. The Big Four; 3.2. Globalization of the Big Four

3.3. The Big Four in Emerging Markets 3.4. Law Firms; 4. BUILDING FOUNDATIONS; 4.1. Accounting Practices in Early China; 4.2. War and Revolution; 4.3. China Opens to the World; 4.4. Tiananmen Square; 5. FOREIGN DIRECT INVESTMENT AND CAPITAL MARKETS AS HEGEMONIC PROJECTS; 5.1. Foreign Direct Investment; 5.2. Joint Venture Accounting Firms; 5.3. Development of Capital Markets; 5.4. Accounting Frauds and Scandals; 5.5. Securities Regulation; 6. MAINTAINING HEGEMONY; 6.1. The People Dimension; 6.2. Member Firms in China; 6.3. China and the World Trade Organization



6.4. Competition Between the Big Four 6.5. Structure of the Accounting Market in China; 7. COUNTER-HEGEMONY; 7.1. Accounting and Auditing Standards; 7.2. Licensing of Certified Public Accountants; 7.3. Local Firm Reforms; 7.4. Audit Rotation; 7.5. Mainland Chinese Firms and the H-Share Market; 8. ANALYSIS AND CONCLUSIONS; 8.1. How the Big Four Came to Dominate Accounting Markets in China; 8.2. Why the Big Four Came to Dominate Accounting Markets in China; 8.3. How Have Indigenous Firms Tried to Break the Dominance of the Big Four?; 9. IMPLICATIONS AND TOPICS FOR FURTHER RESEARCH

9.1. What the Big Four Needs to Do 9.2. What Local Firms Need to Do; 9.3. What Regulators Need to Do; 9.4. Further Research Topics; REFERENCES; ABOUT THE AUTHOR; INDEX

Sommario/riassunto

This volume provides a history of the domination of the Big Four in the Chinese accounting industry, explaining why China was unable to keep the market for its own accounting firms. The book details how easy access to U.S. capital markets led to major accounting scandals, and a clash between U.S. and Chinese regulators.

2.

Record Nr.

UNINA9910779906103321

Autore

Bow Leslie <1962->

Titolo

Betrayal and other acts of subversion [[electronic resource] ] : feminism, sexual politics, Asian American women's literature / / Leslie Bow

Pubbl/distr/stampa

Princeton, NJ, : Princeton University Press, c2001

ISBN

9786613290649

1-4008-2414-1

1-283-29064-2

1-4008-1403-0

Edizione

[Course Book]

Descrizione fisica

1 online resource (223 p.)

Classificazione

HU 1729

Disciplina

810.9/9287/08995

Soggetti

American literature - Asian American authors - History and criticism

American literature - Women authors - History and criticism

Feminism and literature - United States

Women and literature - United States

Asian American women in literature

Asian Americans in literature

Sex role in literature

Lingua di pubblicazione

Inglese



Formato

Materiale a stampa

Livello bibliografico

Monografia

Note generali

Description based upon print version of record.

Nota di bibliografia

Includes bibliographical references (p. [197]-207) and index.

Nota di contenuto

Front matter -- Contents -- Acknowledgments -- 1. Introduction: Theorizing Gendered Constructions Of Ethnic And National Collectivity -- 2. To Enjoy Being A Girl: Sexuality And Partial Citizenship -- 3. The Triumph Of The Prefeminist Chinese Woman?: Incorporating Racial Difference Through Feminist Narrative -- 4. Third World Testimony In The Era Of Globalization: Le Ly Hayslip's Bad (Girl) Karma And The Art Of Neutrality -- 5. The Gendered Subject Of Human Rights: Domestic Infidelity In Irrawaddy Tango And The Scent Of The Gods -- Afterword: Multiplying Loyalties -- Notes -- Works Cited -- Index

Sommario/riassunto

Asian American women have long dealt with charges of betrayal within and beyond their communities. Images of their "disloyalty" pervade American culture, from the daughter who is branded a traitor to family for adopting American ways, to the war bride who immigrates in defiance of her countrymen, to a figure such as Yoko Ono, accused of breaking up the Beatles with her "seduction" of John Lennon. Leslie Bow here explores how representations of females transgressing the social order play out in literature by Asian American women. Questions of ethnic belonging, sexuality, identification, and political allegiance are among the issues raised by such writers as Jeanne Wakatsuki Houston, Bharati Mukherjee, Jade Snow Wong, Amy Tan, Sky Lee, Le Ly Hayslip, Wendy Law-Yone, Fiona Cheong, and Nellie Wong. Beginning with the notion that feminist and Asian American identity are mutually exclusive, Bow analyzes how women serve as boundary markers between ethnic or national collectives in order to reveal the male-based nature of social cohesion. In exploring the relationship between femininity and citizenship, liberal feminism and American racial discourse, and women's domestic abuse and human rights, the author suggests that Asian American women not only mediate sexuality's construction as a determiner of loyalty but also manipulate that construction as a tool of political persuasion in their writing. The language of betrayal, she argues, offers a potent rhetorical means of signaling how belonging is policed by individuals and by the state. Bow's bold analysis exposes the stakes behind maintaining ethnic, feminist, and national alliances, particularly for women who claim multiple loyalties.