Browsing Accounting and Finance Conference Papers by Subject "150104 International Accounting"
Now showing items 1-7 of 7
-
Analysis of disclosure of internal control information from Chinese listed companies -- Data from cross listing companies
(2014)Purpose – The aim of this research is to examine internal control disclosures by Chinese cross-listed companies relating to guidelines issued by the government. All Chinese cross listed companies are required to disclose ... -
China's participation and resistance in adopting Western accounting practices
(2013)Purpose - The aim of this paper is to investigate China’s attitude towards adopting western accounting practices. In particular, its response to the expansion of western professional accounting bodies into China will be ... -
Construction of accounting identities in Vietnam : Experimenting with Bourdieu’s practice theory
(2013)This study aims to investigate the habitus of bookkeepers and professional accountants in Vietnam, a communist country, by experimenting with Bourdieu’s practice theory. Such theory seeks to examine the ways in which ... -
Experimental research on comprehensive income disclosure, valuation judgment of appraiser and earnings management recognition
(2015-12)Purpose The purpose of this paper is to investigate appraisers’ practice ability and level at present in China, examine whether different comprehensive income disclosure models could lead to significant differences in ... -
Obedience and accommodation in China
(2016-10)The paper sets out to show how the long-lasting disciplinary structure of Imperial China has left its legacy on the internal control systems of modern China Such a structure when married to the disciplinary structure ... -
Shame and authority : tracing the cultural antecedents of internal protocols in China
(2016-07)PURPOSE: To show how internal controls may be undermined and compromised by unquestioning obedience and accommodation of staff with management. DESIGN/METHODOLOGY/APPROACH: The paper makes use of an ethnographic ... -
Shame and authority : tracing the origins of internal control practices in China
(2015-08)Internal control weaknesses have been a lively topic of discussion since the passing of the Sarbanes-Oxley Act (2002). The discussion has resulted in employing macro methods to identify weaknesses among listed companies. ...
