implementing fair value accounting (FVA), as codified in the International Financial Reporting Standards (IFRS), by studying China …'s recent experience. Design/methodology/approach – The paper examines the extent of FVA adoption in China's new accounting … academic research. Findings – The authors find a high degree of adoption of IFRS FVA standards in China's 2007GAAP for …

Purpose – Transformations taking place in China are of crucial importance in the development of the world economy. The … international community is turning its attention to China's move towards a market economy and assessing the likely impact on the … years ahead. This paper aims to plot the evolution of administrative reforms in China with particular reference to the state …

of tax practitioners in mainland China. Design/methodology/approach – The study is based on a field survey of practicing … among tax practitioners in mainland China, and the findings add to a growing body of literature documenting the significant …

Purpose – This paper aims to explore the implementation of fair value accounting (FVA) in China as part of a global … China, this paper uses a qualitative approach to explore some of the impacts the adoption of FVA has had on Chinese capital … opportunity to reposition powerful political and economic elites both inside and outside China. This paper argues that the process …

While there is a growing literature on the reform of accounting practices and standards in China, relatively little has … and regulation of accountancy practitioners in China during the twentieth century, with particular focus on the post‐1978 …

firms in China. The data are analyzed using linear regression and structural equation modelling. Findings – The stakeholder …

studies of the adoption of IFRS in China, studies of both guānxì and fair value in Chinese accounting research, this study … surrounding the collapse of China Medical Technologies. Findings Guānxì is integral to Asian economies and economic transactions …

may not necessarily ensure consistent judgments even within China. Originality/value This paper provides empirical …

Purpose – The purpose of this paper is to explore how art production and marketing in China is attempting to move up … among seven gallery owners in Wushipu art village over three weeks to discover how art production in China has evolved and … industrially produced art are revealed. Practical implications – The changing dynamics of arts markets in China provide marketers …