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Problems of accounting reform in the People's Republic of China

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  • Chen, Yin
  • Jubb, Peter
  • Tran, Alfred

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  • Chen, Yin & Jubb, Peter & Tran, Alfred, 1997. "Problems of accounting reform in the People's Republic of China," The International Journal of Accounting, Elsevier, vol. 32(2), pages 139-153.
    • Handle: RePEc:eee:accoun:v:32:y:1997:i:2:p:139-153
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    References listed on IDEAS

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    1. Jensen, Michael C. & Meckling, William H., 1976. "Theory of the firm: Managerial behavior, agency costs and ownership structure," Journal of Financial Economics, Elsevier, vol. 3(4), pages 305-360, October.
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    1. Xu‐dong Ji & W. Lu & M. Aiken, 2007. "How do the Chinese management accountants cope with changes from a planned economy to a market economy," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 15(1), pages 45-61, January.
    2. Chan, K. Hung & Lew, Albert Y. & Tong, Marian Yew Jen Wu, 2001. "Accounting and management controls in the classical Chinese novel: A Dream of the Red Mansions," The International Journal of Accounting, Elsevier, vol. 36(3), pages 311-327, September.
    3. Yee, Helen, 2009. "The re-emergence of the public accounting profession in China: A hegemonic analysis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(1), pages 71-92.
    4. Lin, Z. Jun & Chen, Feng, 1999. "Applicability Of The Conservatism Accounting Convention in China: Empirical Evidence," The International Journal of Accounting, Elsevier, vol. 34(4), pages 517-537, 010.
    5. Peng, Songlan & van der Laan Smith, Joyce, 2010. "Chinese GAAP and IFRS: An analysis of the convergence process," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 19(1), pages 16-34.
    6. Robert Bloom & John Solotko, 2003. "The foundation of Confucianism in Chinese and Japanese accounting," Accounting History Review, Taylor & Francis Journals, vol. 13(1), pages 27-40.
    7. Tang, Qingliang & Chow, Chee W. & Lau, Amy, 1999. "Auditing of state-owned enterprises in China: historic development, current practice and emerging issues," The International Journal of Accounting, Elsevier, vol. 34(2), pages 173-187, June.

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