Disclosure of internal control information by Chinese cross listed companies
Hao, Gloria; Rainsbury, Liz
Citation:Hao, X. & Rainsbury E. A. (2016). Disclosure of internal control information by Chinese cross listed companies. Unitec ePress Research Report Series (2016/1). Retrieved from http://www.unitec.ac.nz/epress
Permanent link to Research Bank record:https://hdl.handle.net/10652/3181
Authors Xiangrong Hao and Elizabeth Rainsbury examine the internal control disclosures mandated for Chinese cross-listed companies in 2011. These were the first Chinese companies required to comply with the Basic Standards of Enterprise Internal Control.
Keywords:Chinese cross-listed companies, Chinese accounting standards, Basic Standards for Enterprise Internal Control, compliance, accounting
ANZSRC Field of Research:150104 International Accounting
Copyright Holder:Unitec ePress
Copyright Notice:Disclosure of Internal Control Information by Chinese Cross Listed Companies by Xiangrong (Gloria) Hao and Elizabeth A. Rainsbury, is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
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