To read the full version of this content please select one of the options below:

Global Convergence and Corporate Governance–Related Financial Reporting Issues

Adoption of Anglo-American Models of Corporate Governance and Financial Reporting in China

ISBN: 978-1-78350-898-3, eISBN: 978-1-78350-897-6

ISSN: 1479-3512

Publication date: 7 January 2015

Abstract

This chapter examines corporate governance–related financial reporting issues in the context of globalization. Over the past few decades, the process of globalization has substantially altered the fields of corporate governance and accounting. More specifically, Anglo-American models of corporate governance and financial reporting have received increasing momentum in emerging economies, including China. However, a review of relevant studies suggests that there is limited research examining the implementation of Anglo-American concepts in various countries regardless of their growing acceptance. This monograph extends the existing literature by comprehensively investigating the adoption of internationally acceptable principles and standards in China, the largest transitional economy that has different institutional context from Anglo-American countries. In addition, the review has a number of implications for developing the theoretical framework, and determining the research methodology for the monograph.

Keywords

Citation

(2015), "Global Convergence and Corporate Governance–Related Financial Reporting Issues", Adoption of Anglo-American Models of Corporate Governance and Financial Reporting in China (Studies in Managerial and Financial Accounting, Vol. 29), Emerald Group Publishing Limited, Bingley, pp. 17-53. https://doi.org/10.1108/S1479-351220150000029002

Publisher

:

Emerald Group Publishing Limited

Copyright © 2015 Emerald Group Publishing Limited