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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.
Book Synopsis The Big Four and the Development of the Accounting Profession in China by : Paul Gillis
Download or read book The Big Four and the Development of the Accounting Profession in China written by Paul Gillis and published by Emerald Group Publishing. This book was released on 2014-02-21 with total page 368 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
This study is a historical critical analysis of the role of the transnational professional services firms known as the Big Four in the development of the accounting profession in China. China emerged in the early 1980s after decades of seclusion and began an economic transformation that would make it the world?s second largest economy by 2010. China did not have an accounting profession after the founding of the People's Republic of China in 1949 until the accounting profession restarted in 1980 as the country opened up to foreign investment. The Big Four, as members of the globalizing transnational capital class came to dominate the accounting profession in China with the support of other members of the transnational capital class including investment bankers, international lawyers, and transnational institutions such as the World Trade Organization. Grounded in Marxist theories of class struggle, particularly in Gramsci's theory of hegemony, this study explores how ideology, expressed as normative roles for independent accountants, enabled the Big Four to dominate the market. Using mixed research methods with archival and interview data, this study finds that the Big Four achieved its dominant position through three hegemonic projects: foreign direct investment, the reform of State-owned enterprises through international capital markets, and the enabling of private enterprise to access international capital markets. This study also explains how indigenous accounting firms followed Dutschke's counter-hegemonic strategy of a “long march through the institutions” that reformed the domestic accounting profession and gave it access to the coercive power to the state to challenge the hegemony of the Big Four. This study finds that the globalization of accounting markets leads to regulatory holes, gaps in the transnational regulation of accounting firms. This study provides recommendations to the Big Four, indigenous firms, and local and transnational regulators.
Book Synopsis The Big Four in China by : Paul Leonard Gillis
Download or read book The Big Four in China written by Paul Leonard Gillis and published by . This book was released on 2011 with total page 306 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study is a historical critical analysis of the role of the transnational professional services firms known as the Big Four in the development of the accounting profession in China. China emerged in the early 1980s after decades of seclusion and began an economic transformation that would make it the world?s second largest economy by 2010. China did not have an accounting profession after the founding of the People's Republic of China in 1949 until the accounting profession restarted in 1980 as the country opened up to foreign investment. The Big Four, as members of the globalizing transnational capital class came to dominate the accounting profession in China with the support of other members of the transnational capital class including investment bankers, international lawyers, and transnational institutions such as the World Trade Organization. Grounded in Marxist theories of class struggle, particularly in Gramsci's theory of hegemony, this study explores how ideology, expressed as normative roles for independent accountants, enabled the Big Four to dominate the market. Using mixed research methods with archival and interview data, this study finds that the Big Four achieved its dominant position through three hegemonic projects: foreign direct investment, the reform of State-owned enterprises through international capital markets, and the enabling of private enterprise to access international capital markets. This study also explains how indigenous accounting firms followed Dutschke's counter-hegemonic strategy of a “long march through the institutions” that reformed the domestic accounting profession and gave it access to the coercive power to the state to challenge the hegemony of the Big Four. This study finds that the globalization of accounting markets leads to regulatory holes, gaps in the transnational regulation of accounting firms. This study provides recommendations to the Big Four, indigenous firms, and local and transnational regulators.
"Messrs. Gow and Kells have made an invaluable contribution, writing in an amused tone that nevertheless acknowledges the firms' immense power and the seriousness of their neglect of traditional responsibilities. 'The Big Four' will appeal to all those interested in the future of the profession--and of capitalism itself." —Jane Gleeson-White, Wall Street Journal With staffs that are collectively larger than the Russian army and combined revenues of over $130 billion a year, the Big Four accounting firms—Deloitte, PricewaterhouseCoopers, Ernst & Young, and KPMG—are a keystone of global commerce. But leading scholar Ian Gow and award-winning author Stuart Kells warn that a house of cards may be about to fall. Stretching back to the Medicis in Renaissance Florence, this book is a fascinating story of wealth, power, and luck. The founders of the Big Four lived surprisingly colorful lives. Samuel Price, for example, married his own niece. Between the world wars, Nicholas Waterhouse collected postage stamps while also hosting decadent parties in his fashionable London home. All four firms have endured major calamities in recent decades. There have been hundreds of court cases and legal prosecutions for failed audits, tax scandals, and breaches of independence. The firms have come so close to “extinction level events” that regulators have required them to prepare “living wills.” And today, the Big Four face an uncertain future—thanks to their push into China, their vulnerability to digital disruption and competition, and the hazards of providing traditional services in a new era of transparency. This account of the past, present, and likely future of the Big Four is essential reading for anyone perplexed or fascinated by professional services, working or considering working in the industry, or simply curious about the fate of the global economy.
Book Synopsis The Big Four by : Ian D. Gow
Download or read book The Big Four written by Ian D. Gow and published by Berrett-Koehler Publishers. This book was released on 2018-08-28 with total page 308 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Messrs. Gow and Kells have made an invaluable contribution, writing in an amused tone that nevertheless acknowledges the firms' immense power and the seriousness of their neglect of traditional responsibilities. 'The Big Four' will appeal to all those interested in the future of the profession--and of capitalism itself." —Jane Gleeson-White, Wall Street Journal With staffs that are collectively larger than the Russian army and combined revenues of over $130 billion a year, the Big Four accounting firms—Deloitte, PricewaterhouseCoopers, Ernst & Young, and KPMG—are a keystone of global commerce. But leading scholar Ian Gow and award-winning author Stuart Kells warn that a house of cards may be about to fall. Stretching back to the Medicis in Renaissance Florence, this book is a fascinating story of wealth, power, and luck. The founders of the Big Four lived surprisingly colorful lives. Samuel Price, for example, married his own niece. Between the world wars, Nicholas Waterhouse collected postage stamps while also hosting decadent parties in his fashionable London home. All four firms have endured major calamities in recent decades. There have been hundreds of court cases and legal prosecutions for failed audits, tax scandals, and breaches of independence. The firms have come so close to “extinction level events” that regulators have required them to prepare “living wills.” And today, the Big Four face an uncertain future—thanks to their push into China, their vulnerability to digital disruption and competition, and the hazards of providing traditional services in a new era of transparency. This account of the past, present, and likely future of the Big Four is essential reading for anyone perplexed or fascinated by professional services, working or considering working in the industry, or simply curious about the fate of the global economy.
This thesis is a study of the development of the Chinese public accounting profession since China launched the "Reform and Opening-up" policy in 1978. The current, established theoretical representations of accounting professionalisation in China are predominantly underpinned by Gramsci's (1971) hegemony perspective. Such a hegemony perspective has led to a one-sided understanding of accounting professionalisation in China. It is one-sided in the sense that accounting professionalisation in China is treated as a predictable end in itself - i.e. depending on the focused and studied actor (e.g. the Chinese state or the Big Four), this very actor is set to achieve and retain dominance over the process of accounting professionalisation in China. This thesis argues that such a one-sided understanding is overly simplistic because it presumes that other actors are fully aware of how power operates but consciously choose to go along with it.??The aim of this thesis is to nuance the hegemony representations of accounting professionalisation in China. Drawing on previously unaccessed archive materials and a series of interviews with representatives of the Chinese public accounting profession, this thesis examines the interactions between key domestic and international actors involved in and the impact of such interactions on the process of accounting professionalisation in China over time. This thesis demonstrates that, through interactions, actors collectively construct an evolving consensus on the institutional arrangements that are central to two key aspects of accounting professionalisation in China: the organisation of the professional domain and the practice of professionals within the professional domain. In contrast to the hegemony representations, neither the Chinese state nor the Big Four were found to be fully capable of dominating the process of accounting professionalisation in China. The process is more complicated than that recognised in prior studies, involving ongoing interactions between the Chinese state, the Big Four and other actors including, most significantly, the CICPA. The interactions between these actors are also relevant for the identity construction of individual practitioners. In doing so, this thesis provides more nuanced insights that help to deepen our understanding of accounting professionalisation in China.
Book Synopsis Rethinking Accounting Professionalisation in China by : Wenjun Wen
Download or read book Rethinking Accounting Professionalisation in China written by Wenjun Wen and published by . This book was released on 2021 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This thesis is a study of the development of the Chinese public accounting profession since China launched the "Reform and Opening-up" policy in 1978. The current, established theoretical representations of accounting professionalisation in China are predominantly underpinned by Gramsci's (1971) hegemony perspective. Such a hegemony perspective has led to a one-sided understanding of accounting professionalisation in China. It is one-sided in the sense that accounting professionalisation in China is treated as a predictable end in itself - i.e. depending on the focused and studied actor (e.g. the Chinese state or the Big Four), this very actor is set to achieve and retain dominance over the process of accounting professionalisation in China. This thesis argues that such a one-sided understanding is overly simplistic because it presumes that other actors are fully aware of how power operates but consciously choose to go along with it.??The aim of this thesis is to nuance the hegemony representations of accounting professionalisation in China. Drawing on previously unaccessed archive materials and a series of interviews with representatives of the Chinese public accounting profession, this thesis examines the interactions between key domestic and international actors involved in and the impact of such interactions on the process of accounting professionalisation in China over time. This thesis demonstrates that, through interactions, actors collectively construct an evolving consensus on the institutional arrangements that are central to two key aspects of accounting professionalisation in China: the organisation of the professional domain and the practice of professionals within the professional domain. In contrast to the hegemony representations, neither the Chinese state nor the Big Four were found to be fully capable of dominating the process of accounting professionalisation in China. The process is more complicated than that recognised in prior studies, involving ongoing interactions between the Chinese state, the Big Four and other actors including, most significantly, the CICPA. The interactions between these actors are also relevant for the identity construction of individual practitioners. In doing so, this thesis provides more nuanced insights that help to deepen our understanding of accounting professionalisation in China.
Historical Developments in the Accountancy Profession, Financial Reporting, and Accounting Theory contains ten manuscripts authored by C. Richard Baker during an academic career that spans four decades, picking up on various understudied threads of academic and professional initiatives over the past several hundred years.
Book Synopsis Historical Developments in the Accountancy Profession, Financial Reporting, and Accounting Theory by : C. Richard Baker
Download or read book Historical Developments in the Accountancy Profession, Financial Reporting, and Accounting Theory written by C. Richard Baker and published by Emerald Group Publishing. This book was released on 2021-11-15 with total page 228 pages. Available in PDF, EPUB and Kindle. Book excerpt: Historical Developments in the Accountancy Profession, Financial Reporting, and Accounting Theory contains ten manuscripts authored by C. Richard Baker during an academic career that spans four decades, picking up on various understudied threads of academic and professional initiatives over the past several hundred years.
This title was first published in 2001: In 1979, China opened the door to the West and implemented a series of economic reforms that led the accounting system to depart from the Soviet model. This book investigates the development of Chinese accounting in a broad social, economic and cultural environment and analyzes the environmental influences on the development of accounting in China. Including the latest accounting systems, which have to date received little scholarly attention, this cutting-edge analysis makes a worthy addition to a growing area of research.
Book Synopsis Development of Accounting and Auditing Systems in China by : Xu-Dong Ji
Download or read book Development of Accounting and Auditing Systems in China written by Xu-Dong Ji and published by Routledge. This book was released on 2017-10-05 with total page 308 pages. Available in PDF, EPUB and Kindle. Book excerpt: This title was first published in 2001: In 1979, China opened the door to the West and implemented a series of economic reforms that led the accounting system to depart from the Soviet model. This book investigates the development of Chinese accounting in a broad social, economic and cultural environment and analyzes the environmental influences on the development of accounting in China. Including the latest accounting systems, which have to date received little scholarly attention, this cutting-edge analysis makes a worthy addition to a growing area of research.
Essentials of Computational Electromagnetics provides anin-depth introduction of the three main full-wave numerical methodsin computational electromagnetics (CEM); namely, the method ofmoment (MoM), the finite element method (FEM), and thefinite-difference time-domain (FDTD) method. Numerous monographscan be found addressing one of the above three methods. However,few give a broad general overview of essentials embodied in thesemethods, or were published too early to include recent advances.Furthermore, many existing monographs only present the finalnumerical results without specifying practical issues, such as howto convert discretized formulations into computer programs, and thenumerical characteristics of the computer programs. In this book,the authors elaborate the above three methods in CEM usingpractical case studies, explaining their own research experiencesalong with a review of current literature. A full analysis isprovided for typical cases, including characteristics of numericalmethods, helping beginners to develop a quick and deepunderstanding of the essentials of CEM. Outlines practical issues, such as how to convert discretizedformulations into computer programs Gives typical computer programs and their numericalcharacteristics along with line by line explanations ofprograms Uses practical examples from the authors' own work as well asin the current literature Includes exercise problems to give readers a betterunderstanding of the material Introduces the available commercial software and theirlimitations This book is intended for graduate-level students in antennasand propagation, microwaves, microelectronics, andelectromagnetics. This text can also be used by researchers inelectrical and electronic engineering, and software developersinterested in writing their own code or understanding the detailedworkings of code. Companion website for the book: ahref="http://www.wiley.com/go/sheng/cem"www.wiley.com/go/sheng/cem/a
Book Synopsis Essentials of Computational Electromagnetics by : Xin-Qing Sheng
Download or read book Essentials of Computational Electromagnetics written by Xin-Qing Sheng and published by John Wiley & Sons. This book was released on 2011-12-21 with total page 400 pages. Available in PDF, EPUB and Kindle. Book excerpt: Essentials of Computational Electromagnetics provides anin-depth introduction of the three main full-wave numerical methodsin computational electromagnetics (CEM); namely, the method ofmoment (MoM), the finite element method (FEM), and thefinite-difference time-domain (FDTD) method. Numerous monographscan be found addressing one of the above three methods. However,few give a broad general overview of essentials embodied in thesemethods, or were published too early to include recent advances.Furthermore, many existing monographs only present the finalnumerical results without specifying practical issues, such as howto convert discretized formulations into computer programs, and thenumerical characteristics of the computer programs. In this book,the authors elaborate the above three methods in CEM usingpractical case studies, explaining their own research experiencesalong with a review of current literature. A full analysis isprovided for typical cases, including characteristics of numericalmethods, helping beginners to develop a quick and deepunderstanding of the essentials of CEM. Outlines practical issues, such as how to convert discretizedformulations into computer programs Gives typical computer programs and their numericalcharacteristics along with line by line explanations ofprograms Uses practical examples from the authors' own work as well asin the current literature Includes exercise problems to give readers a betterunderstanding of the material Introduces the available commercial software and theirlimitations This book is intended for graduate-level students in antennasand propagation, microwaves, microelectronics, andelectromagnetics. This text can also be used by researchers inelectrical and electronic engineering, and software developersinterested in writing their own code or understanding the detailedworkings of code. Companion website for the book: ahref="http://www.wiley.com/go/sheng/cem"www.wiley.com/go/sheng/cem/a
The Routledge Companion to Accounting History presents a single-volume synthesis of research in this expanding field, exploring and analysing accounting from ancient civilisations to the modern day. No longer perceived as the narrow study of how a mysterious technique was used in past, the scope of accounting history has widened substantially. This revised and updated volume moves beyond the history of accounting technologies, accounting theories and practices and the accountants who applied them. Expert contributors from around the world explore the interfaces between accounting and the economy, society, culture and the polity. Accounting history is shown to offer important insights into such disparate phenomena as the evolution of capitalism, control of labour, gender and family relationships, racial exploitation, the operation of religious organisations, and the functioning of the state. Illuminating the foundation and development of accounting systems, this updated, classic book opens the field to a new generation of accounting scholars and historians around the world.
Book Synopsis The Routledge Companion to Accounting History by : John Richard Edwards
Download or read book The Routledge Companion to Accounting History written by John Richard Edwards and published by Routledge. This book was released on 2020-04-15 with total page 786 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Routledge Companion to Accounting History presents a single-volume synthesis of research in this expanding field, exploring and analysing accounting from ancient civilisations to the modern day. No longer perceived as the narrow study of how a mysterious technique was used in past, the scope of accounting history has widened substantially. This revised and updated volume moves beyond the history of accounting technologies, accounting theories and practices and the accountants who applied them. Expert contributors from around the world explore the interfaces between accounting and the economy, society, culture and the polity. Accounting history is shown to offer important insights into such disparate phenomena as the evolution of capitalism, control of labour, gender and family relationships, racial exploitation, the operation of religious organisations, and the functioning of the state. Illuminating the foundation and development of accounting systems, this updated, classic book opens the field to a new generation of accounting scholars and historians around the world.
The field of critical accounting has expanded rapidly since its inception and has become recognised?as offering a wealth of provocative insights in the wake of the global financial crisis. It is now firmly embedded within accounting literature and in how accounting is taught. Surveying the evolving field of Critical Accounting, including theory, ethics, history, development and sustainability, this Companion presents key debates in the field, providing a comprehensive overview. Incorporating interdisciplinary perspectives on accounting, the volume concludes by considering new directions in which critical accounting research may travel. With an international array of established and respected contributors, this Routledge Companion is a vital resource for students and researchers across the world.
Book Synopsis The Routledge Companion to Critical Accounting by : Robin Roslender
Download or read book The Routledge Companion to Critical Accounting written by Robin Roslender and published by Routledge. This book was released on 2017-09-11 with total page 476 pages. Available in PDF, EPUB and Kindle. Book excerpt: The field of critical accounting has expanded rapidly since its inception and has become recognised?as offering a wealth of provocative insights in the wake of the global financial crisis. It is now firmly embedded within accounting literature and in how accounting is taught. Surveying the evolving field of Critical Accounting, including theory, ethics, history, development and sustainability, this Companion presents key debates in the field, providing a comprehensive overview. Incorporating interdisciplinary perspectives on accounting, the volume concludes by considering new directions in which critical accounting research may travel. With an international array of established and respected contributors, this Routledge Companion is a vital resource for students and researchers across the world.
In the Western world, examination of business and finance can often be a dry enterprise. Wang Jun shows, through this extraordinary collection of writings, both the breadth of his world view and the connections which surely exist between the finance, the arts, philosophy and culture. His is a singular voice, which takes the reader beyond the normal realm of finance discourse. —Helen Brand, Chief Executive, ACCA If China, rapidly becoming one of the world's leading economies, is now equipped with the accounting tools and skills to take its rightful place on the global business stage, it is largely a tribute to the vision and leadership of my colleague Wang Jun. I am delighted that the publication of this book will enable an international audience to hear him speak for himself. —Sir David Tweedie, Chairman, International Accounting Standards Board (IASB) This insider's look at the inner workings of China comes from an author who has seen the growth of the modern accounting profession from the start to the present day, as his country prepares for the age of global accounting and auditing standards. Wang Jun's stories of the growth of accountancy in China—and its importance to the expansion of his country's economy—are first and foremost about the cultivation of talent, but also about the importance of accounting standards, ethics and knowledge structures. At an historic juncture during which China "takes a greater leap, exerts a greater influence and pursues excellence," as Mr. Wang puts it, it is good to see that it expects professionals who are well above the ordinary. —Robert L. Bunting, President, International Federation of Accountants (IFAC) This book is a remarkable testimony to how China elaborated its voluntary policy toward adopting International Financial Reporting Standards. Education and ethics are central in Mr. Wang's erudite addresses, in which he develops a philosophical dissertation based on the lessons of the past and dedicated to promoting the personal and professional values necessary in the pursuit of excellence in a global environment. —Hans van Damme, President of the Federation of European Accountants (FEE) Accounting with Heart energizes, encourages and guides readers to mobilize their passion for learning and the pursuit of excellence; to develop their abilities, management skills, and professional and ethical standards to meet the challenges of globalization; and to take the accountancy profession to new heights. Wang Jun has poured his vast experience into this book which will enrich readers in their striving to become outstanding professionals. —Kamlesh Vikamsey, Former President, Confederation of Asian & Pacific Accountants Accounting with Heart reflects Wang Jun's vision for the development of the accountancy profession in China, a goal in which he has invested significant effort. Just as China is a global market, it is fitting that Chinese accountants play an increasingly important role in the international arena. We welcome that progress and recognize it as an important step for the accountancy profession. —Tim Flynn, Chairman, KPMG China's role in international finance and business, the subtitle of Vice Minister Wang Jun's insightful new book, is one of the big stories of the twenty-first century. To really understand what's happening in China, one must appreciate the way of thinking of Chinese senior officials, and that's the deep value of Accounting with Heart. Emerging from the core of China's monumental transformation, this is a masterful work of personal journey and wise reflection. Anyone dealing with China will profit from its timeless principles and subtle force. —Robert Lawrence Kuhn, Author, How China's Leaders Think Wang Jun brings his enormous experience and understanding of China to his book Accounting with Heart. He has a unique perspective of the development of the economy in China and the role that the accounting profession plays in his country. His commitment to transparency, global standards and integrity are clear in this collection of essays by one of the leading minds in China and across the world. More importantly, Wang Jun's essays outline a roadmap for the development of accounting thought leaders within China while building the framework for educating the next generation of the thousands of professionals within China. It is a must-read for those doing business in all emerging markets. —Sam DiPiazza Jr., CEO, PwC Limited
Book Synopsis Accounting with Heart by : Wang Jun
Download or read book Accounting with Heart written by Wang Jun and published by John Wiley & Sons. This book was released on 2012-11-28 with total page 189 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the Western world, examination of business and finance can often be a dry enterprise. Wang Jun shows, through this extraordinary collection of writings, both the breadth of his world view and the connections which surely exist between the finance, the arts, philosophy and culture. His is a singular voice, which takes the reader beyond the normal realm of finance discourse. —Helen Brand, Chief Executive, ACCA If China, rapidly becoming one of the world's leading economies, is now equipped with the accounting tools and skills to take its rightful place on the global business stage, it is largely a tribute to the vision and leadership of my colleague Wang Jun. I am delighted that the publication of this book will enable an international audience to hear him speak for himself. —Sir David Tweedie, Chairman, International Accounting Standards Board (IASB) This insider's look at the inner workings of China comes from an author who has seen the growth of the modern accounting profession from the start to the present day, as his country prepares for the age of global accounting and auditing standards. Wang Jun's stories of the growth of accountancy in China—and its importance to the expansion of his country's economy—are first and foremost about the cultivation of talent, but also about the importance of accounting standards, ethics and knowledge structures. At an historic juncture during which China "takes a greater leap, exerts a greater influence and pursues excellence," as Mr. Wang puts it, it is good to see that it expects professionals who are well above the ordinary. —Robert L. Bunting, President, International Federation of Accountants (IFAC) This book is a remarkable testimony to how China elaborated its voluntary policy toward adopting International Financial Reporting Standards. Education and ethics are central in Mr. Wang's erudite addresses, in which he develops a philosophical dissertation based on the lessons of the past and dedicated to promoting the personal and professional values necessary in the pursuit of excellence in a global environment. —Hans van Damme, President of the Federation of European Accountants (FEE) Accounting with Heart energizes, encourages and guides readers to mobilize their passion for learning and the pursuit of excellence; to develop their abilities, management skills, and professional and ethical standards to meet the challenges of globalization; and to take the accountancy profession to new heights. Wang Jun has poured his vast experience into this book which will enrich readers in their striving to become outstanding professionals. —Kamlesh Vikamsey, Former President, Confederation of Asian & Pacific Accountants Accounting with Heart reflects Wang Jun's vision for the development of the accountancy profession in China, a goal in which he has invested significant effort. Just as China is a global market, it is fitting that Chinese accountants play an increasingly important role in the international arena. We welcome that progress and recognize it as an important step for the accountancy profession. —Tim Flynn, Chairman, KPMG China's role in international finance and business, the subtitle of Vice Minister Wang Jun's insightful new book, is one of the big stories of the twenty-first century. To really understand what's happening in China, one must appreciate the way of thinking of Chinese senior officials, and that's the deep value of Accounting with Heart. Emerging from the core of China's monumental transformation, this is a masterful work of personal journey and wise reflection. Anyone dealing with China will profit from its timeless principles and subtle force. —Robert Lawrence Kuhn, Author, How China's Leaders Think Wang Jun brings his enormous experience and understanding of China to his book Accounting with Heart. He has a unique perspective of the development of the economy in China and the role that the accounting profession plays in his country. His commitment to transparency, global standards and integrity are clear in this collection of essays by one of the leading minds in China and across the world. More importantly, Wang Jun's essays outline a roadmap for the development of accounting thought leaders within China while building the framework for educating the next generation of the thousands of professionals within China. It is a must-read for those doing business in all emerging markets. —Sam DiPiazza Jr., CEO, PwC Limited
