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Adoption of Anglo-American models of corporate governance and financial reporting in China
Huiying Wu
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Description for Adoption of Anglo-American models of corporate governance and financial reporting in China
Hardback. This monograph examines the adoption of Anglo-American models of corporate governance and financial reporting in China. It shows how the loose coupling between regulations and actual operations is shaped by the interplay between institutional pressures and organizations conflicts of interest and power dependence within the local context. Series: Studies in Managerial and Financial Accounting. Num Pages: 272 pages. BIC Classification: 1FPC; KFCR. Category: (P) Professional & Vocational. Dimension: 237 x 153 x 25. Weight in Grams: 524.
This 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 ... Read more
This 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 ... Read more
Product Details
Format
Hardback
Publication date
2015
Publisher
Emerald Publishing Limited
Condition
New
Series
Studies in Managerial and Financial Accounting
Number of Pages
272
Place of Publication
Bingley, United Kingdom
ISBN
9781783508983
SKU
V9781783508983
Shipping Time
Usually ships in 7 to 11 working days
Ref
99-50
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