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.

This book provides graduate students, scholars and practitioners in the fields of accounting, business administration and religion with an in-depth understanding about how informal institutions as a set of social norms affect micro-level accounting behaviors.

First, this book is the first to focus on the Chinese context and investigate the effects of informal institutions on accounting behavior.

Second, this book documents systematic evidence to show the bright and dark sides with regard to the relation between informal institutions and accounting behavior in China.

Lastly, this book reveals informal institutions can serve as an important mechanism to affect accounting behaviors.

Auteur

Xingqiang Du is Full Professor of Accounting at Xiamen University (2004), Head of Accounting Department, Editorial Members at the Journal of Business Ethics (FT50 Journal) and Editor-in-Chief of Contemporary Accounting Research (in Chinese; CSSCI). His research focuses on how religion, Confucianism and different cultural dimensions affect accounting and auditing behavior, corporate governance and CSR. His studies have been supported by more than 10 scientific research projects including key NSFC project in China, and he has awarded the First Prize of Excellent Achievements in Humanities and Social Sciences of Chinese Universities by the Ministry of Education and the First Prize of Excellent Achievements in Social Sciences by Fujian Province. He has published more than 20 papers in Journal of Business Ethics, Journal of Accounting and Public Policy, International Journal of Accounting, Management and Organization Review, Asia Pacific Journal of Management, etc.

Contenu
1 Informal Institution and Accounting: Introduction and Outline1.1 The Aim of this Book1.2 Core Concepts1.2.1 Accounting Behavior1.2.2 Formal Institutions and Informal Institutions1.3 The Coexistence between Formal and Informal Institutions: A Diagram1.4 The Relation between Formal Institutions and Informal Institutions1.5 Layout and Content of This Book1.6 The Potential Theoretical Contributions1.7 Extended Readings1.8 ConclusionReference2 Auditor-CEO Surname Sharing and Financial Misstatement2.1 Introduction2.2 Institutional Background, Literature Review, and Hypotheses Development2.2.1 Surname and Its Influence in Contemporary China2.2.2 The Chinese Audit Market and Auditor Independence2.2.3 Literature Review2.2.4Auditor-CEO Surname Sharing and Financial Misstatement2.2.5 Rare Surname versus Common Surname2.3 Research Design2.3.1Empirical Model Specification for Hypothesis 12.3.2 Empirical Model Specification for Hypothesis 22.3.3 Sample2.3.4 Data Source2.4 Results2.4.1 Descriptive Statistics2.4.2 Pearson Correlation Analysis2.4.3 Regression Results of Hypothesis 12.4.4 Regression Results of Hypothesis 252.4.5 Robustness Checks Using the Number of Signing Auditors Sharing the Same Surname with theCEO2.4.6 Robustness Checks Using Other Measures of Financial Misstatement2.4.7 Robustness Checks Using the Expanded Samples2.5 Endogeneity and Additional Tests2.5.1 Time-Series Tests Using an Exogenous Regulatory Event2.5.2 Subsample Tests Using an Exogenous Regulatory Event2.5.3 Additional Tests Using both Time and Individual Effects under an Exogenous Regulatory Event2.5.4 Endogeneity Tests Using the Propensity Score Matching Approach2.5.5 The Effects of Auditor-CEO Surname Sharing on MAO and Abnormal Audit Fees2.5.6 Cross-Sectional Analysis Considering Institutional Environment2.5.7 Additional Tests Considering Auditor-CEO Hometown Relationship and School Ties2.5.8 Additional Tests Based on the Integrated Variables Combining Surname Sharing and HometownRelationship2.6 Conclusion, Managerial Implications, and LimitationsReference3 CEO-Director Surname Connectedness and Corporate Misconduct3.1 Introduction3.2 Institutional Background, Literature Review, Hypotheses Development3.2.1 Surname in the Chinese Context3.2.2 Prior Literature on Surname Distribution and Surname Connectedness3.2.3 Prior Literature on Corporate Misconduct3.2.4 The Influence of CEO-Director Surname Connectedness on Corporate Misconduct3.2.5 The Moderating Effect of the popularity of the CEO's surname3.3 Research Design3.3.1 Empirical Model Specification for H13.3.2 Empirical Model Specification for H23.3.3 Research Sample Identification3.3.4 Data Source3.4 Empirical Findings3.4.1 Descriptive Statistics3.4.2 Pearson Correlation Analysis63.4.3Multivariate Test of H1 and H2 (Main Findings)3.4.4 Robustness Checks Using the Ratio of CEO-Director Surname Connectedness3.4.5Robustness Checks Using the Number of Corporate Misconduct3.5 Endogeneity and Additional Tests3.5.1 Endogeneity Tests Using the Propensity Score Matching Approach3.5.2 Additional Tests3.6 Conclusions, Managerial Implications, and LimitationsReference4 CEO-Auditor Hometown Complex and Pre-IPO Earnings Management4.1 Introduction4.2 Institutional Background, Literature Review, and Hypotheses Development4.2.1 Hometown Complex in China4.2.2 Literature Review</div&gt...