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By J. Timothy Sale

Advances in foreign Accounting is a refereed, educational learn annual, that's dedicated to publishing articles approximately developments within the improvement of accounting and its similar disciplines from a global standpoint. This serial examines how those advancements impact the monetary reporting and disclosure practices, taxation, administration accounting practices, and auditing of firm enterprises, in addition to their influence at the schooling accountants around the globe. Advances in overseas Accounting welcomes conventional and substitute techniques, together with theoretical study, empirical learn, utilized study, and cross-cultural reports.

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Extra resources for Advances in International Accounting, Volume 18 (Advances in International Accounting)

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1999). The development of corporate governance in China. Cheltenham, UK and Northampton, MA: Edward Elgar. Tang, Y. W. (2000). Bumpy road leading to internationalization: A review of accounting development in China. Accounting Horizons, 14(1), 93–102. Tang, Y. , & Cooper, B. (1994). ). Hong Kong: Longman. Wallace, W. (1995). Are outside directors put on boards just for show? Wall Street Journal, B22. , & Zimmerman, J. (1986). Positive accounting theory. Englewood Cliffs, NJ: PrenticeHall. , & Zimmerman, J.

Thus, companies with higher percentages of their ownership in the hands of the state tend to have proportionally fewer outside directors, perhaps reflecting the relatively lower influence of non-state owners and state officials’ preference for directly influencing company management. The positive and significant correlation between STATE% and INTAUD, in conjunction with the negative and significant correlation between LP% and INTAUD, suggest that state officials are more focused than the other classes of owners on internal controls.

Daily, C. (1996). Governance patterns in bankruptcy reorganizations. Strategic Management Journal, 17, 355–375. DeAngelo, L. E. (1988). Managerial competition, information costs, and corporate governance: The use of accounting performance measures in proxy contests. Journal of Accounting and Economics, 10, 3–36. , & Sweeney, A. (1996). Causes and consequences of earnings manipulation: An analysis of firms subject to enforcement actions by the SEC. Contemporary Accounting Research, 13, 1–36. DeFond, M.

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