Balfoort, Ferdinand; Baskerville, Rachel Francis; … - In: Accounting, Auditing & Accountability Journal 30 (2017) 2, pp. 352-377
neoclassical contracting theories. The purpose of this paper is to illustrate how a particular Asian cultural attribute ( guānxì … studies of the adoption of IFRS in China, studies of both guānxì and fair value in Chinese accounting research, this study … unbundles Williamson’s governance structure and contracting theory to examine how guānxì is positioned orthogonally to fair …