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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. |
UNINA9910872873503321 |
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Titolo |
17th IEEE Real-Time Systems Symposium |
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Pubbl/distr/stampa |
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[Place of publication not identified], : IEEE Computer Society Press, 1997 |
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Descrizione fisica |
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1 online resource (x, 321 pages) : illustrations |
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Disciplina |
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Soggetti |
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Real-time data processing |
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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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Nota di contenuto |
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Foreword -- Committees -- Reviewers -- Session 1: Scheduling I -- Bounding Completion Times of Jobs with Arbitrary Release Times and Variable Execution Times -- On Task Schedulability in Real-Time Control System -- A Multiframe Model for Real-Time Tasks -- Session 2 Experimental Systems and Applications -- Middleware for Distributed Industrial Real-Time Systems on ATM Networks -- Analysing APEX |
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Applications -- Operating System Extensions for Dynamic Real-Time Applications -- Session 3: Formal Methods -- Approximate Reachability Analysis of Timed Automata -- Correctness of Vehicle Control Systems -A Case Study -- Reducing the number of clock variables of timed automata -- Predictability of Real-Time Systems: A Process-Algebraic Approach -- Session 4: Synchronization -- A Framework for Implementing Objects and Scheduling Tasks in Lock-Free Real-Time Systems -- Optimizing a FIFO, Scalable Spin Lock Using Consistent Memory -- Work in Progress -- Session S: Invited Talks on System Requirements -- Session 6: Model and Tools -- The MSP.RTL Real-Time Scheduler Synthesis Tool -- Tool Support for the Construction of Statically Analysable Hard Real-Time Ada Systems -- High Availability in The Real-Time Publisher/Subscriber Inter-Process Communication Model -- Session 7: Communications -- Structuring Communication Software for Quality-of-Service Guarantees -- Multirate Scheduling for Guaranteed and Predictive Services in ATM Network -- Message Transmission with Timing Constraints in Ring Networks -- On Supporting Time-Constrained Communications in WDMA-based Star-Coupled Optical Networks -- Session 8: Scheduling II -- Real-Time Queueing Theory -- An Optimal Pinwheel Scheduler Using the Single-Number Reduction Techniqu -- Integrated Scheduling of Multimedia and Hard Real-Time Tasks -- EEE Real-Time Systems TC meeting -- Session 9 Databases -- Commit Processing in Distributed Real-Time Database Systems -- Value-cognizant Admission Control for RTDB Systems -- Scheduling Transactions with Temporal Constraints: Exploiting Data Semantics -- Session 10 Timing Analysis -- Cache Modeling for Real-Time Software: Beyond Direct Mapped Instruction Caches -- Analysis of Cache-related Preemption Delay in Fixed-priority Preemptive Schedulin -- A Method for Bounding the Effect of DMA U0 Interference on Program Execution Time -- Session 11: Resource Allocation and System Implementation -- A Proportional Share Resource Allocation Algorithm for Real-Time, Time-shared Systems -- Visual Assessment of a Real-Time Systems Design: A Case Study on a CNC Controller -- Optimizing Interprocess Communication for Embedded Real-Time Systems -- Author Index. |
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Sommario/riassunto |
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Encompassing both computer-science and engineering aspects of real-time systems the 31 papers cover scheduling, experimental systems and applications, formal methods, synchronization, models and tools, communications, databases, timing analysis, resource allocation, and system implementation. Among the specific topics are optimizing interprocess communications for embedded systems, analyzing cache-related pre-emption delay in fixed-priority preemptive scheduling, exploiting data semantics to schedule transactions with temporal constraints, queuing theory, message transmission with timing constraints in ring networks, and approximate reachability analysis of times automata. No subject index. Annotation copyrighted by Book News, Inc., Portland, OR. |
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