On informal institutions and accounting behavior / Xingquiang Du.
Du, Xingqiang, author.
2021
HF5616.C6 D82 2021
Available Online

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Title On informal institutions and accounting behavior / Xingquiang Du.
Author Du, Xingqiang, author.
ISBN 9789813344624 (electronic bk.)
9813344628 (electronic bk.)
981334461X
9789813344617
DOI https://doi.org/10.1007/978-981-33-4462-4
Published Singapore : Springer, [2021]
Language English
Description 1 online resource
Other Standard Identifiers 10.1007/978-981-33-4462-4 doi
Call Number HF5616.C6 D82 2021
Dewey Decimal Classification 657.0951
Summary 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.
Bibliography, etc. Note Includes bibliographical references.
Access Note Access limited to authorized users.
Digital File Characteristics text file
PDF
Source of Description Online resource; title from digital title page (viewed on February 03, 2021).
Series Contributions to finance and accounting, 2730-6038
Available in Other Form On informal institutions and accounting behavior.
Linked Resources Online Access
Record Appears in Online Resources > Ebooks
All Resources
1. 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.

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