Disclosure of internal control information by Chinese cross listed companies

Loading...
Thumbnail Image

Supplementary material

Other Title

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

Available online at