... Emerald Publishing Limited Licensed re-use rights only China Gender inequality Accounting profession Jianghu Hegemonic masculinity Xi'an Jiaotong-Liverpool University Research Development Fund (RDF-25-02-053) Funding: This work was supported by Xi'an Jiaotong...

... of accounting work, characterised by long hours and frequent business trips. China's one-child policy has exacerbated this ethical burden, as they lack siblings to share this obligation. The relatively low social status of the accounting profession in China adds another layer of familial pressure, as parents...

...Yunxiao Yang; Steven Dellaportas; Lina Xu; Wei Huang; Shuai Yuan Purpose This study examines the growth and development of China's audit oversight system between 1978 and 2007. Particular emphasis is placed on the transformation of audit oversight, with reference to understanding the impact...

... explore the strategies of those who called themselves “Confucian accountants” in China, a country which has recently discouraged its state-owned enterprises from using the services of the Big 4. We do this by employing qualitative research methods, including reflexive photo interviews, in which Big-4...

...@unsw.edu.au 27 05 2022 31 01 2023 27 07 2023 06 11 2023 07 11 2023 © Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only University performance evaluation Middle managers China Macro-foundation Sociology of worth (SW...

...Yuheng Wang; Junyuan Chen Purpose This study seeks to understand how accountant stereotypes have been constructed and reconstructed at the macro-national and the structural level in Chinese society. Design/methodology/approach This qualitative investigation into China's social construction...

...Kathryn Bewley; Cameron Graham; Songlan Peng Purpose This article is a reply to “On theoretical engorgement and the myth of fair value accounting in China” Nobes (2019) from the authors of “Adaptability to fair value accounting in an emerging economy: A case study of China's IRFS convergence...

...Yanru Zou Purpose This paper provides a researcher's account of fieldwork experience in conducting audit research in China. By illustrating on-site fieldwork encounters, the paper reflects stages of access negotiation and management in the fieldwork, reveals the researcher's embodied “affects...

...Hui Situ; Carol Tilt; Pi-Shen Seet Purpose In a state capitalist country such as China, an important influence on company reporting is the government, which can influence company decision-making. The nature and impact of how the Chinese government uses its symbolic power to promote corporate...

... enthusiasm for fair value is misguided: the present author suggests that China became keen to adopt international standards despite their use of fair value not because of it, and that China removed much of the fair value when it adapted international standards. The extension of the analysis beyond 2006...

...Kathryn Bewley; Cameron Graham; Songlan Peng Purpose The purpose of this paper is to examine China’s stop-start adoption of fair value accounting (FVA) into its national accounting standards. The paper analyzes how FVA standards promoted by transnational organizations were eventually adopted...

.... Also, adoption of IFRS may not necessarily ensure consistent judgments even within China. Originality/value This paper provides empirical evidence of the importance of construal of self in examining accountants’ aggressive judgments. The authors suggest that it may be premature to assume...

... and neoclassical contracting theories. The purpose of this paper is to illustrate how a particular Asian cultural attribute (guānxì ) impacts on the efficacy of fair value measurement. Design/methodology/approach Using a literature review and research of studies of the adoption of IFRS in China...

... employs a survey of tax practitioners employed by public accounting firms in China. The data are analyzed using linear regression and structural equation modelling. Findings – The stakeholder view, representing both normative and practical support for the importance of corporate ethics and social...

...] – a municipal government department in Northern China [3] . The organisation was created in the 1950s as a division of the municipal Party Committee, but became an independent department in the 1960s. At the outset of our study, it was responsible for delivering a wide range of exclusive services (e.g...

...Ying Zhang; Jane Andrew; Kathy Rudkin Purpose This paper aims to explore the implementation of fair value accounting (FVA) in China as part of a global process of neoliberalisation and financialisation of political and economic systems. It establishes that FVA forms part of the technical...

...William E. Shafer; Richard S. Simmons Purpose The purpose of this paper is to examine the impact of organizational ethical culture on the ethical decisions of tax practitioners in mainland China. Design/methodology/approach The study is based on a field survey of practicing public accountants...

...Luca Zan; Qingmei Xue Purpose Transformations taking place in China are of crucial importance in the development of the world economy. The international community is turning its attention to China's move towards a market economy and assessing the likely impact on the years ahead. This paper aims...

...Songlan Peng; Kathryn Bewley Purpose This paper seeks to assess the feasibility and desirability of a major emerging economy adopting and implementing fair value accounting (FVA), as codified in the International Financial Reporting Standards (IFRS), by studying China's recent experience...

... in the perceived ethical climates of local and international CPA firms. Design/methodology/approach The study is based on a survey of 167 professional auditors (seniors and managers) employed by local and international CPA firms operating in the People's Republic of China. Findings Certain dimensions...