On Informal Institutions and Accounting Behavior

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On Informal Institutions and Accounting Behavior (Contributions to Finance and Accounting)
by Xingqiang Du
English | 2021 | ISBN: 981334461X | 497 Pages | PDF EPUB | 7 MB

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.
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