The Big Four and the Development of the Accounting Profession in China

The Big Four and the Development of the Accounting Profession in China
Author: Paul Gillis
Publisher: Emerald Group Publishing
Total Pages: 362
Release: 2014-02-21
Genre: Business & Economics
ISBN: 1783504862

This volume provides a history of the domination of the Big Four in the Chinese accounting industry, explaining why China was unable to keep the market for its own accounting firms. The book details how easy access to U.S. capital markets led to major accounting scandals, and a clash between U.S. and Chinese regulators.

Development of Accounting and Auditing Systems in China

Development of Accounting and Auditing Systems in China
Author: Xu-Dong Ji
Publisher: Routledge
Total Pages: 193
Release: 2017-10-05
Genre: Business & Economics
ISBN: 1351808702

This title was first published in 2001: In 1979, China opened the door to the West and implemented a series of economic reforms that led the accounting system to depart from the Soviet model. This book investigates the development of Chinese accounting in a broad social, economic and cultural environment and analyzes the environmental influences on the development of accounting in China. Including the latest accounting systems, which have to date received little scholarly attention, this cutting-edge analysis makes a worthy addition to a growing area of research.

Management Accounting in China and Southeast Asia

Management Accounting in China and Southeast Asia
Author: Robert C. Rickards
Publisher: Springer Nature
Total Pages: 199
Release: 2021-04-29
Genre: Business & Economics
ISBN: 3030662454

This book is an essential guide to understanding how managers in China and Southeast Asia make effective economic decisions. In today’s competitive global economy, it’s vital to grasp how the most dynamic part of Asia is employing accounting tools in actual practice. The carefully crafted empirical studies presented here demonstrate the application of management accounting concepts in a variety of economic scenarios. Overall, these comparative investigations describe theory and common practices in a way that yields insights for both strategic and day-to-day problem solving. Accordingly, Management Accounting in China and Southeast Asia will interest graduate students, professional practitioners, and researchers in accounting, management, and finance.

Accounting in Asia

Accounting in Asia
Author: S. Susela Devi
Publisher: Emerald Group Publishing
Total Pages: 201
Release: 2011-12-15
Genre: Business & Economics
ISBN: 1780524447

"Papers cover subjects such as Executive compensation and corporate governance with special reference to Bangladesh; leading companies in India; Fraudulent Financial Reporting. Non-financial performance measures and performance relationship in the Bangladeshi manufacturing firms.

Understanding the Sociology of the Accounting Profession

Understanding the Sociology of the Accounting Profession
Author: Jasvinder Sidhu
Publisher: Springer Nature
Total Pages: 394
Release: 2023-06-30
Genre: Business & Economics
ISBN: 9819915724

This book presents the first non-European and non-North American comprehensive study explaining failures of key merger attempts by Australia’s two leading accounting bodies. It employs two complementary theoretical constructs namely, boundary work and exclusiveness versus market control, to explain the maintenance of professional boundaries in the Australian accounting profession. In doing so, it illustrates key historical developments in Australia’s society, economy and business world towards shaping the present structure and operations of the accounting profession, and the remaining professional bodies at the national level.

Prospects for the Professions in China

Prospects for the Professions in China
Author: William P Alford
Publisher: Routledge
Total Pages: 679
Release: 2010-10-07
Genre: Political Science
ISBN: 1136909923

Professionals are a growing group in China and increasingly make their presence felt in governance and civil society. At the same time, however, professionals in the West are under increasing pressure from commercialism or scepticism about their ability to rise above self-interest. This book focuses on professionals in China and asks whether developing countries have a fateful choice: to embrace Western models of professional organization as they now exist, or to set off on an independent path, adapting elements of Western practices to their own historical and cultural situation. In doing so, the authors in this volume discuss a wealth of issues, including: the historic antecedents of modern Chinese professionalism; the implications of professionalism as an import in China; the impact of socialism, the developmental state and rampant commercialism on the professions in China; and the feasibility of liberal professions in an illiberal state. To conclude, the book considers whether there might be an emerging professionalism with Chinese characteristics, and how this might have an impact on the professions elsewhere. Prospects for the Professions in China will be of interest to students and scholars of Chinese Studies, law, sociology, medical studies and cultural studies.

Accounting and Auditing in China

Accounting and Auditing in China
Author: Z. Jun Lin
Publisher: Routledge
Total Pages: 376
Release: 2018-10-26
Genre: Business & Economics
ISBN: 0429876181

First published in 1998, this book provides an updated introduction to accounting and auditing in China, incorporating the most recent developments up to June 1997. It covers all major aspects of Chinese accounting and auditing, including accounting administrative systems, qualifications and responsibility of Chinese accountants, accounting regulations or standards setting, cost and managerial accounting, financial reporting, statutory audit and public accounting, accounting for governments and non-profit organizations, business financing and taxation systems, EDP application in accounting, accounting education and research etc. Some of the main accounting and auditing legislation and standards are complied in the Appendix. The book will be an informative reference to readers, both business executives and professionals, outside of China. It can also be used as a textbook or teaching supplement for Universities and Colleges.

China's Emerging Financial Markets

China's Emerging Financial Markets
Author: Martha Avery
Publisher: John Wiley & Sons
Total Pages: 668
Release: 2011-12-22
Genre: Business & Economics
ISBN: 1118179021

"The 19th century belonged to England, the 20th century belonged to the US and the 21st century belongs to China. Invest accordingly." Warren Buffet This comprehensive resource presents the views of China's most highly respected economists, bankers, and policy makers--along with opinions from Western authorities--on the current state of banking and finance in China. Tracing the history of China's banking and finance system and looking toward its future, the book offers valuable insight for financial service providers, bankers, private equity and hedge fund managers, and equity research and credit analysts. Contributors to the book includes: Jamie Dimon — Chairman & CEO, JPMorgan Chase Bank Guo Shuqing — Chairman, China Construction Bank Paul Volcker — Former Chairman, U.S. Federal Reserve Stephen S. Roach — Chairman, Morgan Stanley Asia Wang Dongming — Chairman, CITIC Securities Co., Ltd; and many more!

Perspectives on Accounting and Finance in China (RLE Accounting)

Perspectives on Accounting and Finance in China (RLE Accounting)
Author: John Blake
Publisher: Routledge
Total Pages: 397
Release: 2013-12-04
Genre: Business & Economics
ISBN: 1134603282

The rush of entrepreneurial activity in China has been watched with interest by the financial world. This book, the result of an international symposium on Chinese accounting and financial management, assesses the little-known accounting scene in China which up until 1978 remained behind closed doors. Divided into four sections, the volume covers: Chinese perspectives on accounting the business and financial structure of China, including the re-emergence of a Chinese stock market the regulatory framework of accounting in China and comparisons with international accounting standards; the impact of current reforms in Chinese accounting practice the emergence of a new accounting profession in China. The concluding chapter provides an overview of the cultural context of the reforms which took place in the 1990s. By using comparisons with other Asian countries’ accounting systems, like Taiwan, the contributors to the volume give an analysis of the state of accountancy in China during the 1990s.