On informal institutions and accounting behavior / Xingquiang Du.

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 increasin...

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Bibliographic Details
Main Author: Du, Xingqiang (Author)
Format: eBook
Language:English
Published: Singapore : Springer, [2021]
Series:Contributions to finance and accounting,
Subjects:
Online Access:Click for online access
Table of Contents:
  • 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.