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Accounting in China in transition, 1949-2000
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ISBN: 981024827X 9786611948344 1281948349 9812799559 9789812799555 9789810248277 Year: 2001 Publisher: River Edge, N.J. World Scientific

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Abstract

The history of the People's Republic of China can be classified into two distinctive periods: Mao's China (1949-1978) and Deng's China (from 1979 to the present). Each period contains a number of sub-periods or phases, and each phase is characterised by one or more major political or economic events. This book gives an outline of the major events and the associated accounting changes over time. During the period of Mao's rule, China experienced two violent political mass movements, which inflicted great suffering on the nation. There were few accounting developments in this period. In contra...


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The Big Four and the development of the accounting profession in China
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ISBN: 1783504854 1783504862 9781783504862 1306490448 9781306490443 9781783504855 Year: 2014 Publisher: Bradford Emerald Group Publishing Limited

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Abstract

This volume provides a history of the domination of the Big Four in the Chinese accounting industry, explaining why China was unable to keep the market for its own accounting firms. The book details how easy access to U.S. capital markets led to major accounting scandals, and a clash between U.S. and Chinese regulators.

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