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Adoption of Anglo-American models of corporate governance and financial reporting in China / / by Huiying Wu, Chris Patel
| Adoption of Anglo-American models of corporate governance and financial reporting in China / / by Huiying Wu, Chris Patel |
| Autore | Wu Huiying |
| Edizione | [First edition.] |
| Pubbl/distr/stampa | Bingley, England : , : Emerald, , 2015 |
| Descrizione fisica | 1 online resource (270 pages) : illustrations, tables |
| Disciplina | 657.0951 |
| Collana | Studies in Managerial and Financial Accounting |
| Soggetto topico |
Accounting - China
Auditing - China Financial statements - China |
| Soggetto genere / forma | Electronic books. |
| ISBN | 1-78350-897-3 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910460263603321 |
Wu Huiying
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| Bingley, England : , : Emerald, , 2015 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Adoption of Anglo-American models of corporate governance and financial Reporting in China [[electronic resource] /] / edited by Huiying Wu, Chris Patel
| Adoption of Anglo-American models of corporate governance and financial Reporting in China [[electronic resource] /] / edited by Huiying Wu, Chris Patel |
| Autore | Wu Huiying (Accountant) |
| Edizione | [First edition.] |
| Pubbl/distr/stampa | Bingley, England : , : Emerald, , 2015 |
| Descrizione fisica | 1 online resource (270 pages) : illustrations, tables |
| Disciplina | 657.0951 |
| Altri autori (Persone) |
WuHuiying
PatelChris |
| Collana | Studies in managerial and financial accounting |
| Soggetto topico |
Business & Economics - Accounting - Financial
Accounting Financial accounting Accounting - China Financial statements - China Auditing - China |
| ISBN | 1-78350-897-3 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Global 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. |
| Record Nr. | UNINA-9910787373603321 |
|
Wu Huiying (Accountant)
|
||
| Bingley, England : , : Emerald, , 2015 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Adoption of Anglo-American models of corporate governance and financial Reporting in China / / edited by Huiying Wu, Chris Patel
| Adoption of Anglo-American models of corporate governance and financial Reporting in China / / edited by Huiying Wu, Chris Patel |
| Edizione | [First edition.] |
| Pubbl/distr/stampa | Bingley, England : , : Emerald, , 2015 |
| Descrizione fisica | 1 online resource (270 pages) : illustrations, tables |
| Disciplina | 657.0951 |
| Altri autori (Persone) |
WuHuiying
PatelChris |
| Collana | Studies in managerial and financial accounting |
| Soggetto topico |
Business & Economics - Accounting - Financial
Accounting Financial accounting Accounting - China Financial statements - China Auditing - China |
| ISBN | 1-78350-897-3 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Global 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. |
| Record Nr. | UNINA-9910826908903321 |
| Bingley, England : , : Emerald, , 2015 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
The big four and the development of the accounting profession in China / / by Paul Gillis
| The big four and the development of the accounting profession in China / / by Paul Gillis |
| Autore | Gillis Paul |
| Edizione | [First edition.] |
| Pubbl/distr/stampa | Bingley, England : , : Emerald Group Publishing Limited, , 2014 |
| Descrizione fisica | 1 online resource (362 p.) |
| Disciplina | 657.0951 |
| Collana | Studies in the Development of Accounting Thought |
| Soggetto topico |
Accounting - China
Auditing - China Finance - China |
| Soggetto genere / forma | Electronic books. |
| ISBN | 1-78350-486-2 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| 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 |
| Record Nr. | UNINA-9910464557503321 |
|
Gillis Paul
|
||
| Bingley, England : , : Emerald Group Publishing Limited, , 2014 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
The big four and the development of the accounting profession in China / / by Paul Gillis
| The big four and the development of the accounting profession in China / / by Paul Gillis |
| Autore | Gillis Paul |
| Edizione | [First edition.] |
| Pubbl/distr/stampa | Bingley, England : , : Emerald Group Publishing Limited, , 2014 |
| Descrizione fisica | 1 online resource (362 p.) |
| Disciplina | 657.0951 |
| Collana | Studies in the Development of Accounting Thought |
| Soggetto topico |
Accounting - China
Auditing - China Finance - China |
| ISBN | 1-78350-486-2 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| 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 |
| Record Nr. | UNINA-9910789110703321 |
|
Gillis Paul
|
||
| Bingley, England : , : Emerald Group Publishing Limited, , 2014 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
The big four and the development of the accounting profession in China / / by Paul Gillis
| The big four and the development of the accounting profession in China / / by Paul Gillis |
| Autore | Gillis Paul |
| Edizione | [First edition.] |
| Pubbl/distr/stampa | Bingley, England : , : Emerald Group Publishing Limited, , 2014 |
| Descrizione fisica | 1 online resource (362 p.) |
| Disciplina | 657.0951 |
| Collana | Studies in the Development of Accounting Thought |
| Soggetto topico |
Accounting - China
Auditing - China Finance - China |
| ISBN | 1-78350-486-2 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| 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 |
| Record Nr. | UNINA-9910821420203321 |
|
Gillis Paul
|
||
| Bingley, England : , : Emerald Group Publishing Limited, , 2014 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Study on the auditing system of socialism with Chinese characteristics / / chief editor, Liu Jiayi
| Study on the auditing system of socialism with Chinese characteristics / / chief editor, Liu Jiayi |
| Pubbl/distr/stampa | Hoboken, New Jersey : , : Wiley, , [2017] |
| Descrizione fisica | 1 online resource (355 pages) : illustrations |
| Disciplina | 657/.450951 |
| Collana | Wiley corporate F&A |
| Soggetto topico |
Auditing - China
Socialism - China |
| ISBN |
1-119-32831-4
1-119-44930-8 1-119-32832-2 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910154894803321 |
| Hoboken, New Jersey : , : Wiley, , [2017] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Study on the auditing system of socialism with Chinese characteristics / / chief editor, Liu Jiayi
| Study on the auditing system of socialism with Chinese characteristics / / chief editor, Liu Jiayi |
| Pubbl/distr/stampa | Hoboken, New Jersey : , : Wiley, , [2017] |
| Descrizione fisica | 1 online resource (355 pages) : illustrations |
| Disciplina | 657/.450951 |
| Collana | Wiley corporate F&A |
| Soggetto topico |
Auditing - China
Socialism - China |
| ISBN |
1-119-32831-4
1-119-44930-8 1-119-32832-2 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910816851903321 |
| Hoboken, New Jersey : , : Wiley, , [2017] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Study on the auditing theory of socialism with Chinese characteristics / / Jiayi Liu
| Study on the auditing theory of socialism with Chinese characteristics / / Jiayi Liu |
| Autore | Liu Jiayi <1956-> |
| Edizione | [Revised edition.] |
| Pubbl/distr/stampa | Hoboken, New Jersey : , : Wiley, , 2015 |
| Descrizione fisica | 1 online resource (321 p.) |
| Disciplina | 657/.450951 |
| Collana | Wiley Corporate F&A |
| Soggetto topico |
Auditing - China
Auditing, Internal - China |
| ISBN |
1-119-10782-2
1-119-11462-4 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Study on the Auditing Theory of Socialism with Chinese Characteristics; Contents; Prologue; Acknowledgments; Chapter 1 The Nature of Auditing; I. Several Viewpoints on the Nature of Auditing; (1) Theory of Accounts Checking; (2) Economic Supervision Theory; (3) Economic Cybernetics; (4) Power Restriction Theory; (5) Theory of Democracy and Rule of Law; II. Understanding the Nature of Government Auditing from the Perspective of National Governance; (1) Government Auditing Improved to Meet National Governance Needs; (2) Government Auditing as an "Immune System" for National Governance
(3) Government Auditing Is a Cornerstone and Important Assurance of National GovernanceIII. Evolution of Government Auditing for National Governance; (1) Evolution of Chinese Ancient and Modern Government Auditing; (2) Government Audit System in the Period of Revolutionary War under the Leadership of the CPC; (3) Establishment and Development of Government Audit Systems after the Founding of the PRC; IV. Core View of the Nature of Auditing from the National Governance Perspective; Bibliography; Notes; Chapter 2 Audit Function; I. General Cognition of the Government Audit Function II. "Immune System" Function of Government AuditingIII. Connotation of Audit "Immune System" Function; (1) Prevention Function; (2) The Exposure Function; (3) The Resistance Function; IV. Relationship among the Three Major Functions of the Audit Immune System; V. Specific Embodiment of the Government Audit Function; Bibliography; Notes; Chapter 3 Research on the Government Audit Objective; I. Concept of Government Audit Objectives; (1) Connotation of Government Audit Objectives; (2) Features of Government Audit Objectives; (3) Main Factors Affecting Audit Objectives II. Fundamental Objective of Government AuditingIII. Realistic Objective of Government Auditing; (1) Promoting the Rule of Law; (2) Maintaining People's Livelihood; (3) Promoting Reform; (4) Promoting Development; IV. Primary Task of Government Auditing at the Present Stage; (1) Maintaining Fiscal Security; (2) Maintaining Financial Security; (3) Maintaining the Security of State‐Owned Assets; (4) Maintaining the Security of the People's Livelihood; (5) Maintaining Security of Resources and Environment; (6) Maintaining Information Security V. Focus of Government Audit Work at the Present StageBibliography; Notes; Chapter 4 Research on the Features of Government Auditing; I. General Features of Government Auditing; (1) Legality; (2) Independence; (3) Professionalization; (4) Comprehensiveness; II. Operating Features of Government Auditing; (1) Based on Constructive Essence and a Critical Approach; (2) Based on Serving and Adhering to Supervision; (3) Based on the Overall Situation, and Adhering to Detecting and Solving Problems from a Microperspective; (4) Based on Initiative and Adhering to Adaptation (5) Based on Openness and Adhering to Independence |
| Record Nr. | UNINA-9910140495803321 |
|
Liu Jiayi <1956->
|
||
| Hoboken, New Jersey : , : Wiley, , 2015 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Study on the auditing theory of socialism with Chinese characteristics / / Jiayi Liu
| Study on the auditing theory of socialism with Chinese characteristics / / Jiayi Liu |
| Autore | Liu Jiayi <1956-> |
| Edizione | [Revised edition.] |
| Pubbl/distr/stampa | Hoboken, New Jersey : , : Wiley, , 2015 |
| Descrizione fisica | 1 online resource (321 p.) |
| Disciplina | 657/.450951 |
| Collana | Wiley Corporate F&A |
| Soggetto topico |
Auditing - China
Auditing, Internal - China |
| ISBN |
1-119-10782-2
1-119-11462-4 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Study on the Auditing Theory of Socialism with Chinese Characteristics; Contents; Prologue; Acknowledgments; Chapter 1 The Nature of Auditing; I. Several Viewpoints on the Nature of Auditing; (1) Theory of Accounts Checking; (2) Economic Supervision Theory; (3) Economic Cybernetics; (4) Power Restriction Theory; (5) Theory of Democracy and Rule of Law; II. Understanding the Nature of Government Auditing from the Perspective of National Governance; (1) Government Auditing Improved to Meet National Governance Needs; (2) Government Auditing as an "Immune System" for National Governance
(3) Government Auditing Is a Cornerstone and Important Assurance of National GovernanceIII. Evolution of Government Auditing for National Governance; (1) Evolution of Chinese Ancient and Modern Government Auditing; (2) Government Audit System in the Period of Revolutionary War under the Leadership of the CPC; (3) Establishment and Development of Government Audit Systems after the Founding of the PRC; IV. Core View of the Nature of Auditing from the National Governance Perspective; Bibliography; Notes; Chapter 2 Audit Function; I. General Cognition of the Government Audit Function II. "Immune System" Function of Government AuditingIII. Connotation of Audit "Immune System" Function; (1) Prevention Function; (2) The Exposure Function; (3) The Resistance Function; IV. Relationship among the Three Major Functions of the Audit Immune System; V. Specific Embodiment of the Government Audit Function; Bibliography; Notes; Chapter 3 Research on the Government Audit Objective; I. Concept of Government Audit Objectives; (1) Connotation of Government Audit Objectives; (2) Features of Government Audit Objectives; (3) Main Factors Affecting Audit Objectives II. Fundamental Objective of Government AuditingIII. Realistic Objective of Government Auditing; (1) Promoting the Rule of Law; (2) Maintaining People's Livelihood; (3) Promoting Reform; (4) Promoting Development; IV. Primary Task of Government Auditing at the Present Stage; (1) Maintaining Fiscal Security; (2) Maintaining Financial Security; (3) Maintaining the Security of State‐Owned Assets; (4) Maintaining the Security of the People's Livelihood; (5) Maintaining Security of Resources and Environment; (6) Maintaining Information Security V. Focus of Government Audit Work at the Present StageBibliography; Notes; Chapter 4 Research on the Features of Government Auditing; I. General Features of Government Auditing; (1) Legality; (2) Independence; (3) Professionalization; (4) Comprehensiveness; II. Operating Features of Government Auditing; (1) Based on Constructive Essence and a Critical Approach; (2) Based on Serving and Adhering to Supervision; (3) Based on the Overall Situation, and Adhering to Detecting and Solving Problems from a Microperspective; (4) Based on Initiative and Adhering to Adaptation (5) Based on Openness and Adhering to Independence |
| Record Nr. | UNINA-9910825968803321 |
|
Liu Jiayi <1956->
|
||
| Hoboken, New Jersey : , : Wiley, , 2015 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
