LEADER 04157nam 2200649 450 001 9910789110703321 005 20230803201943.0 010 $a1-78350-486-2 035 $a(CKB)3710000000092630 035 $a(EBL)1649385 035 $a(SSID)ssj0001211497 035 $a(PQKBManifestationID)11713773 035 $a(PQKBTitleCode)TC0001211497 035 $a(PQKBWorkID)11203922 035 $a(PQKB)10360365 035 $a(MiAaPQ)EBC1649385 035 $a(Au-PeEL)EBL1649385 035 $a(CaPaEBR)ebr10845715 035 $a(CaONFJC)MIL580295 035 $a(OCoLC)873141835 035 $a(EXLCZ)993710000000092630 100 $a20140322h20142014 uy 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt 182 $cc 183 $acr 200 14$aThe big four and the development of the accounting profession in China /$fby Paul Gillis 205 $aFirst edition. 210 1$aBingley, England :$cEmerald Group Publishing Limited,$d2014. 210 4$dİ2014 215 $a1 online resource (362 p.) 225 1 $aStudies in the Development of Accounting Thought,$x1479-3504 ;$vVolume 16 300 $aDescription based upon print version of record. 311 $a1-78350-485-4 320 $aIncludes bibliographical references and index. 327 $aFRONT 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 327 $a3.3. 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 327 $a6.4. 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 327 $a9.1. 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 330 $aThis volume provides a history of the domination of the Big Four in the Chinese accounting industry, explaining why China was unable to keep the market for its own accounting firms. The book details how easy access to U.S. capital markets led to major accounting scandals, and a clash between U.S. and Chinese regulators. 410 0$aStudies in the development of accounting thought ;$vVolume 16. 606 $aAccounting$zChina 606 $aAuditing$zChina 606 $aFinance$zChina 615 0$aAccounting 615 0$aAuditing 615 0$aFinance 676 $a657.0951 700 $aGillis$b Paul$01507135 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910789110703321 996 $aThe big four and the development of the accounting profession in China$93737619 997 $aUNINA