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1. |
Record Nr. |
UNINA9910821420203321 |
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Autore |
Gillis Paul |
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Titolo |
The big four and the development of the accounting profession in China / / by Paul Gillis |
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Pubbl/distr/stampa |
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Bingley, England : , : Emerald Group Publishing Limited, , 2014 |
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©2014 |
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ISBN |
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Edizione |
[First edition.] |
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Descrizione fisica |
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1 online resource (362 p.) |
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Collana |
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Studies in the Development of Accounting Thought, , 1479-3504 ; ; Volume 16 |
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Disciplina |
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Soggetti |
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Accounting - China |
Auditing - China |
Finance - China |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Description based upon print version of record. |
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Nota di bibliografia |
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Includes bibliographical references and index. |
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Nota di contenuto |
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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 |
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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 |
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Sommario/riassunto |
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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. |
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2. |
Record Nr. |
UNINA9910130558903321 |
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Autore |
Lavaud Jean-Pierre |
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Titolo |
L'instabilité politique de l'Amérique latine : le cas bolivien |
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Pubbl/distr/stampa |
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Éditions de l’IHEAL, 1991 |
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[Place of publication not identified], : Éditions de l'IHEAL, 1991 |
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ISBN |
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9782371540132 |
2371540137 |
9782296236097 |
229623609X |
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Descrizione fisica |
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1 online resource (290 pages) |
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Collana |
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Soggetti |
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Regions & Countries - Americas |
History & Archaeology |
Latin America |
Bolivia Politics and government 1952-1982 |
Bolivia Politics and government 1982-2006 |
Bolivia Social conditions 1952-1982 |
Bolivia Social conditions 1982- |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Bibliographic Level Mode of Issuance: Monograph |
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Sommario/riassunto |
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La Bolivie est le pays d'Amérique latine qui a connu les périodes les plus longues d'instabilité politique et sociale depuis la Seconde Guerre mondiale. Afin d'expliquer les raisons de cette instabilité, Jean-Pierre Lavaud analyse avec finesse la mobilisation des groupes sociaux qui, d'une manière plus ou moins directe et déterminante, influencent le jeu politique national et concourent aux changements gouvernementaux : la classe politique, tant civile que militaire, les gestionnaires du travail collectif, mais aussi les mineurs et les paysans. À cette concurrence nationale pour le pouvoir, il faut ajouter celle d'agences étrangères, principalement nord-américaines. Au terme de l'analyse, il apparaît que des secteurs importants de la société civile se trouvent être si dépendants de l'Etat qu'il est vital pour eux de les contrôler : les luttes croisées qui en résultent entretiennent l'instabilité... Au-delà du cas bolivien, c'est un remarquable modèle d'explication du phénomène d'instabilité politique de l'Amérique latine que nous propose ici Jean-Pierre Lavaud. |
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