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Books > Business & Economics > Economics > Macroeconomics
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On Informal Institutions and Accounting Behavior (Hardcover, 1st ed. 2021)
Loot Price: R3,363
Discovery Miles 33 630
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On Informal Institutions and Accounting Behavior (Hardcover, 1st ed. 2021)
Series: Contributions to Finance and Accounting
Expected to ship within 10 - 15 working days
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Donate to Against Period Poverty
Total price: R3,373
Discovery Miles: 33 730
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This book focuses on the Chinese context to investigate how
informal institutions (Confucian culture and its dimensions,
religion, political connections) in China affect accounting
behaviors. This book tries to show that cultural influence and
religious impacts in China are not trivial and increasingly
important, and specifically, informal institutions have its bright
and dark sides with regard to its effects on accounting behaviors.
This book aims to investigate whether and how informal institutions
(Confucian culture and its dimensions, religion, political
connections) affect micro-level accounting behaviors, including but
not limited to audit quality, financial misstatement, R&D,
corporate misconducts, corporate philanthropy and corporate
environmental responsibility. This book provides graduate students,
scholars and practitioners in the fields of accounting, business
administration and religion with an in-depth understanding about
how informal institutions as a set of social norms affect
micro-level accounting behaviors. First, this book is the first to
focus on the Chinese context and investigate the effects of
informal institutions on accounting behavior. Second, this book
documents systematic evidence to show the bright and dark sides
with regard to the relation between informal institutions and
accounting behavior in China. Lastly, this book reveals informal
institutions can serve as an important mechanism to affect
accounting behaviors.
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