Overview
- Offers a comprehensive framework about informal institutions in China and their effects on accounting behaviors
- Provides systematic empirical evidence on how informal institutions affect accounting behaviors
- Investigates whether and how informal institutions and formal institutions interactively affect accounting behaviors
Part of the book series: Contributions to Finance and Accounting (CFA)
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Table of contents (12 chapters)
Keywords
About this book
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.
Authors and Affiliations
About the author
Xingqiang Du is Full Professor of Accounting at Xiamen University (2004–), Head of Accounting Department, Editorial Members at the Journal of Business Ethics (FT50 Journal) and Editor-in-Chief of Contemporary Accounting Research (in Chinese; CSSCI). His research focuses on how religion, Confucianism and different cultural dimensions affect accounting and auditing behavior, corporate governance and CSR. His studies have been supported by more than 10 scientific research projects including key NSFC project in China, and he has awarded the First Prize of Excellent Achievements in Humanities and Social Sciences of Chinese Universities by the Ministry of Education and the First Prize of Excellent Achievements in Social Sciences by Fujian Province. He has published more than 20 papers in Journal of Business Ethics, Journal of Accounting and Public Policy, International Journal of Accounting, Management and Organization Review, Asia Pacific Journal of Management, etc.
Bibliographic Information
Book Title: On Informal Institutions and Accounting Behavior
Authors: Xingqiang Du
Series Title: Contributions to Finance and Accounting
DOI: https://doi.org/10.1007/978-981-33-4462-4
Publisher: Springer Singapore
eBook Packages: Economics and Finance, Economics and Finance (R0)
Copyright Information: The Editor(s) (if applicable) and The Author(s), under exclusive license to Springer Nature Singapore Pte Ltd. 2021
Hardcover ISBN: 978-981-33-4461-7Published: 05 January 2021
Softcover ISBN: 978-981-33-4464-8Published: 06 January 2022
eBook ISBN: 978-981-33-4462-4Published: 04 January 2021
Series ISSN: 2730-6038
Series E-ISSN: 2730-6046
Edition Number: 1
Number of Pages: XVIII, 495
Number of Illustrations: 3 b/w illustrations, 5 illustrations in colour
Topics: Macroeconomics/Monetary Economics//Financial Economics, Cultural Studies