Disclosure of internal control information by Chinese cross listed companies

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Authors
Hao, Gloria
Rainsbury, Liz
Author ORCID Profiles (clickable)
Degree
Grantor
Date
2016-02-17
Supervisors
Type
Journal Article
Ngā Upoko Tukutuku (Māori subject headings)
Keyword
Chinese cross-listed companies
Chinese accounting standards
Basic Standards for Enterprise Internal Control
compliance
accounting
ANZSRC Field of Research Code (2020)
Citation
Hao, X. & Rainsbury E. A. (2016). Disclosure of internal control information by Chinese cross listed companies, Research report series, 2016(1), ISSN 2357-206X, Retrieved from http://www.unitec.ac.nz/epress
Abstract
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.
Publisher
Unitec ePress
DOI
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.
Attribution-NonCommercial-NoDerivs 3.0 New Zealand
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