@article{1433328,
      recid = {1433328},
      author = {Du, Xingqiang,},
      title = {On informal institutions and accounting behavior /},
      pages = {1 online resource},
      abstract = {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.},
      url = {http://library.usi.edu/record/1433328},
      doi = {https://doi.org/10.1007/978-981-33-4462-4},
}