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Corporate Governance and the Harmonisation of Chinese Accounting Practices with IFRS Practices

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  • Jean Jinghan Chen
  • Peng Cheng

Abstract

China has reformed its enforcement mechanisms of accounting practices, in particular, corporate governance, in order to facilitate the harmonisation of Chinese accounting practices with IFRS practices. However, this research reveals that the reformed corporate governance has not made a significant contribution towards this harmonisation. The move of Chinese accounting practices towards IFRS practices is mainly due to the CSRC’s 2001 compulsory harmonisation policy of eliminating the earnings gap. Corporate governance as an important enforcement mechanism for accounting standards has yet to be effective.

Suggested Citation

  • Jean Jinghan Chen & Peng Cheng, 2007. "Corporate Governance and the Harmonisation of Chinese Accounting Practices with IFRS Practices," Corporate Governance: An International Review, Wiley Blackwell, vol. 15(2), pages 284-293, March.
    • Handle: RePEc:bla:corgov:v:15:y:2007:i:2:p:284-293
    DOI: 10.1111/j.1467-8683.2007.00560.x
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    Cited by:

    1. Hou, Wenxuan & Kuo, Jing-Ming & Lee, Edward, 2012. "The impact of state ownership on share price informativeness: The case of the Split Share Structure Reform in China," The British Accounting Review, Elsevier, vol. 44(4), pages 248-261.
    2. Zhang, Eagle & Andrew, Jane, 2016. "Rethinking China: Discourse, convergence and fair value accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 36(C), pages 1-21.
    3. Jean Jinghan Chen & Peng Cheng & Xinrong Xiao, 2011. "Related party transactions as a source of earnings management," Applied Financial Economics, Taylor & Francis Journals, vol. 21(3), pages 165-181.
    4. Tamer Elshandidy & Ahmed Hassanein, 2014. "Do IFRS and board of directors' independence affect accounting conservatism?," Applied Financial Economics, Taylor & Francis Journals, vol. 24(16), pages 1091-1102, August.

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