Adoption of Anglo-American models of corporate governance and financial reporting in China

Business & Finance, Accounting, Financial
Cover of the book Adoption of Anglo-American models of corporate governance and financial reporting in China by Huiying Wu, Christopher Patel, Emerald Group Publishing Limited
View on Amazon View on AbeBooks View on Kobo View on B.Depository View on eBay View on Walmart
Author: Huiying Wu, Christopher Patel ISBN: 9781783508976
Publisher: Emerald Group Publishing Limited Publication: January 16, 2014
Imprint: Emerald Group Publishing Limited Language: English
Author: Huiying Wu, Christopher Patel
ISBN: 9781783508976
Publisher: Emerald Group Publishing Limited
Publication: January 16, 2014
Imprint: Emerald Group Publishing Limited
Language: English

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 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 China's institutional setting.

View on Amazon View on AbeBooks View on Kobo View on B.Depository View on eBay View on Walmart

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 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 China's institutional setting.

More books from Emerald Group Publishing Limited

Cover of the book Experiments in Organizational Economics by Huiying Wu, Christopher Patel
Cover of the book Resource Allocation Problems in Supply Chains by Huiying Wu, Christopher Patel
Cover of the book Black Males and Intercollegiate Athletics by Huiying Wu, Christopher Patel
Cover of the book Inclusive Pedagogy Across the Curriculum by Huiying Wu, Christopher Patel
Cover of the book Sustaining Competitive Advantage via Business Intelligence, Knowledge Management, and System Dynamics by Huiying Wu, Christopher Patel
Cover of the book Classroom Behavior, Contexts, and Interventions by Huiying Wu, Christopher Patel
Cover of the book Increasing Student Engagement and Retention Using Social Technologies by Huiying Wu, Christopher Patel
Cover of the book Accounting for the Environment by Huiying Wu, Christopher Patel
Cover of the book The Dark Side of Leadership by Huiying Wu, Christopher Patel
Cover of the book Advances in Hospitality and Leisure by Huiying Wu, Christopher Patel
Cover of the book Environmental Contexts and Disability by Huiying Wu, Christopher Patel
Cover of the book How Institutions Matter! by Huiying Wu, Christopher Patel
Cover of the book Research on Preparing Inservice Teachers to Work Effectively with Emergent Bilinguals by Huiying Wu, Christopher Patel
Cover of the book Strategic Marketing in Tourism Services by Huiying Wu, Christopher Patel
Cover of the book Advances in Accounting Behavioral Research by Huiying Wu, Christopher Patel
We use our own "cookies" and third party cookies to improve services and to see statistical information. By using this website, you agree to our Privacy Policy