TY  - CHAP
AB  - 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.
VL  - 29
SN  - 978-1-78350-898-3, 978-1-78350-897-6/1479-3512
DO  - 10.1108/S1479-351220150000029002
UR  - https://doi.org/10.1108/S1479-351220150000029002
PY  - 2015
Y1  - 2015/01/01
TI  - Global Convergence and Corporate Governance–Related Financial Reporting Issues
T2  - Adoption of Anglo-American Models of Corporate Governance and Financial Reporting in China
T3  - Studies in Managerial and Financial Accounting
PB  - Emerald Group Publishing Limited
SP  - 17
EP  - 53
Y2  - 2024/04/19
ER  -