001433328 000__ 04556cam\a2200577\i\4500
001433328 001__ 1433328
001433328 003__ OCoLC
001433328 005__ 20230309003600.0
001433328 006__ m\\\\\o\\d\\\\\\\\
001433328 007__ cr\cn\nnnunnun
001433328 008__ 210106s2021\\\\si\\\\\\ob\\\\000\0\eng\d
001433328 019__ $$a1229930552$$a1237483526$$a1238202947
001433328 020__ $$a9789813344624$$q(electronic bk.)
001433328 020__ $$a9813344628$$q(electronic bk.)
001433328 020__ $$z981334461X
001433328 020__ $$z9789813344617
001433328 0247_ $$a10.1007/978-981-33-4462-4$$2doi
001433328 035__ $$aSP(OCoLC)1229073578
001433328 040__ $$aYDX$$beng$$erda$$epn$$cYDX$$dEBLCP$$dN$T$$dOCLCO$$dYDXIT$$dOCLCO$$dOCLCF$$dSFB$$dDCT$$dGW5XE$$dUKAHL$$dOCL$$dIAC$$dBRX$$dOCLCO$$dMUU$$dOCLCO$$dOCLCQ
001433328 043__ $$aa-cc---
001433328 049__ $$aISEA
001433328 050_4 $$aHF5616.C6$$bD82 2021
001433328 08204 $$a657.0951$$223
001433328 1001_ $$aDu, Xingqiang,$$eauthor.
001433328 24510 $$aOn informal institutions and accounting behavior /$$cXingquiang Du.
001433328 264_1 $$aSingapore :$$bSpringer,$$c[2021]
001433328 300__ $$a1 online resource
001433328 336__ $$atext$$btxt$$2rdacontent
001433328 337__ $$acomputer$$bc$$2rdamedia
001433328 338__ $$aonline resource$$bcr$$2rdacarrier
001433328 347__ $$atext file
001433328 347__ $$bPDF
001433328 4901_ $$aContributions to Finance and Accounting,$$x2730-6038
001433328 504__ $$aIncludes bibliographical references.
001433328 5050_ $$a1. Informal institution and accounting: introduction and outline -- 2. Auditor-CEO surname sharing and financial misstatement -- 3. CEO-director surname connectedness and corporate misconduct -- 4. CEO-auditor hometown complex and pre-IPO earnings management -- 5. Does honorific usage in audit reports signal the impairment of auditor independence? Evidence from Chinese special treatment firms -- 6. Religious entrepreneurs and corporate R & D investment -- 7. Religion and corporate diversification: the case of tourism industry -- 8. Auditor--client religiosity convergence and financial misstatement -- 9. Political connections, law enforcement, and corporate environmental performance -- 10. The preference of signing auditors toward spicy cuisine and financial reporting quality -- 11. One thorn of experience, corruption atmosphere, and corporate philanthropy -- 12. Conclusions, managerial implications, and future directions.
001433328 506__ $$aAccess limited to authorized users.
001433328 520__ $$aThis book focuses on the Chinese context to investigate how informal institutions (Confucian culture and its dimensions, religion, political connections) in China affect accounting behaviors. This book tries to show that cultural influence and religious impacts in China are not trivial and increasingly important, and specifically, informal institutions have its bright and dark sides with regard to its effects on accounting behaviors. This book aims to investigate whether and how informal institutions (Confucian culture and its dimensions, religion, political connections) affect micro-level accounting behaviors, including but not limited to audit quality, financial misstatement, R & D, corporate misconducts, corporate philanthropy and corporate environmental responsibility. This book provides graduate students, scholars and practitioners in the fields of accounting, business administration and religion with an in-depth understanding about how informal institutions as a set of social norms affect micro-level accounting behaviors. First, this book is the first to focus on the Chinese context and investigate the effects of informal institutions on accounting behavior. Second, this book documents systematic evidence to show the bright and dark sides with regard to the relation between informal institutions and accounting behavior in China. Lastly, this book reveals informal institutions can serve as an important mechanism to affect accounting behaviors.
001433328 588__ $$aOnline resource; title from digital title page (viewed on February 03, 2021).
001433328 650_0 $$aAccounting$$xSocial aspects$$zChina.
001433328 650_0 $$aCulture$$xEconomic aspects$$zChina.
001433328 651_0 $$aChina$$xReligion$$xEconomic aspects.
001433328 651_6 $$aChine$$xReligion$$xAspect économique.
001433328 655_0 $$aElectronic books.
001433328 77608 $$iPrint version:$$aDu, Xingqiang.$$tOn informal institutions and accounting behavior.$$dSingapore : Springer, [2021]$$z981334461X$$w(OCoLC)1201377869
001433328 830_0 $$aContributions to finance and accounting,$$x2730-6038
001433328 852__ $$bebk
001433328 85640 $$3Springer Nature$$uhttps://univsouthin.idm.oclc.org/login?url=https://link.springer.com/10.1007/978-981-33-4462-4$$zOnline Access$$91397441.1
001433328 909CO $$ooai:library.usi.edu:1433328$$pGLOBAL_SET
001433328 980__ $$aBIB
001433328 980__ $$aEBOOK
001433328 982__ $$aEbook
001433328 983__ $$aOnline
001433328 994__ $$a92$$bISE