LEADER 03866nam 2200709Ia 450 001 9910787373603321 005 20150213154312.0 010 $a1-78350-897-3 035 $a(CKB)3710000000341148 035 $a(SSID)ssj0001431899 035 $a(PQKBManifestationID)11934609 035 $a(PQKBTitleCode)TC0001431899 035 $a(PQKBWorkID)11385287 035 $a(PQKB)11003513 035 $a(MiAaPQ)EBC1922163 035 $a(Au-PeEL)EBL1922163 035 $a(CaPaEBR)ebr11008329 035 $a(CaONFJC)MIL695254 035 $a(OCoLC)900606361 035 $a(UtOrBLW)bslw09322048 035 $a(EXLCZ)993710000000341148 100 $a20150213d2015 uy 0 101 0 $aeng 135 $aurun||||||||| 181 $ctxt 182 $cc 183 $acr 200 00$aAdoption of Anglo-American models of corporate governance and financial Reporting in China$b[electronic resource] /$fedited by Huiying Wu, Chris Patel 205 $aFirst edition. 210 1$aBingley, England :$cEmerald,$d2015. 210 4$dİ2015 215 $a1 online resource (270 pages) $cillustrations, tables 225 1 $aStudies in managerial and financial accounting,$x1479-3512 ;$vv. 29 300 $a"EmeraldBooks"--Cover. 311 $a1-322-63972-8 311 $a1-78350-898-1 320 $aIncludes bibliographical references. 327 $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. 330 $aThis monograph critically examines the adoption of Anglo-American models of corporate governance and financial reporting in China. More specifically, it examines whether measures taken by the Chinese government, including the adoption of the International Financial Reporting Standards, the introduction of independent directors and audit committees, and the strengthening of auditor independence, are likely to improve the quality of financial reporting. A comprehensive theoretical framework based on institutional theory, which incorporates international influences, domestic influences, and intraorganizational dynamics, was developed. The findings suggest that the current institutional environment in China does not yet fully support Anglo-American practices. The implementation of internationally acceptable principles and standards is largely symbolic rather than instrumental. This monograph shows how contradictory institutional pressures shape the process and outcome of loose coupling between regulations and actual operations, which are intertwined with organizations conflicts of interest and power dependence within Chinas institutional setting. 410 0$aStudies in managerial and financial accounting ;$vv. 29. 606 $aBusiness & Economics$xAccounting$xFinancial$2bisacsh 606 $aAccounting$2bicssc 606 $aFinancial accounting$2bicssc 606 $aAccounting$zChina 606 $aFinancial statements$zChina 606 $aAuditing$zChina 607 $aChina$2fast 615 7$aBusiness & Economics$xAccounting$xFinancial. 615 7$aAccounting. 615 7$aFinancial accounting. 615 0$aAccounting 615 0$aFinancial statements 615 0$aAuditing 676 $a657.0951 700 $aWu$b Huiying$c(Accountant),$01512827 701 $aWu$b Huiying$01512827 701 $aPatel$b Chris$0732108 801 0$bUtOrBLW 906 $aBOOK 912 $a9910787373603321 996 $aAdoption of Anglo-American models of corporate governance and financial Reporting in China$93746977 997 $aUNINA