Disclosure of internal control information by Chinese cross listed companies
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Date
2016-02-17Link to ePress publication:
http://www.unitec.ac.nz/epress/index.php/disclosure-of-internal-control-information-by-chinese-cross-listed-companies/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/epressPermanent link to Research Bank record:
https://hdl.handle.net/10652/3181Abstract
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, accountingANZSRC Field of Research:
150104 International AccountingCopyright Holder:
Unitec ePress
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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.Available Online at:
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