...Shidi Dong; Lei Xu Purpose – With its rapid economic expansion and its growing environmental and social issues, China has introduced explicit corporate social responsibility (CSR) regulations since 2006 as part of its social harmony policy. The purpose of this paper is to examine the CSR...

... – The findings are consistent with bonding theory and the authors note that the presence of an independent regulator (with powers to take action against violators) provides corporate India with additional incentives to comply with corporate governance reform. Practical implications – These findings have...

... to be more mindful of finding fraud. This paper intends to draw attention to the fact that foundational forensic accounting skills may represent a paradigm shift for professional skills in the accounting markets. Auditing Auditing standards Forensic accounting Regulation United States of America...

... of accounting systems and practices in Madagascar. Design/methodology/approach In order to do this it uses the Code of Commerce, 1807 to narrate the development in accounting regulation and the different accounting plans issued in the country over the last 100 years. Findings Given that the Accounting...

... guidelines perhaps could not have been more inopportune insofar as it coincided with a concerted effort on the part of the accounting regulators toward global harmonisation of financial reporting standards. This paper reports the findings of a survey of Company Secretaries and company provided information...

...Robert Day In the UK, the role of the state in accounting regulation has been ambivalent for some decades. On the one hand, confidence has been openly expressed in the system of private sector accounting regulation1 while accounting standards have been granted legitimacy through recognition...