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:http://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.
Rights:This digital work is protected by copyright. It may be consulted by you, provided you comply with the provisions of the Act and the following conditions of use: Any use you make of these documents or images must be for research or private study purposes only, and you may not make them available to any other person. You will recognise the author's and publishers rights and give due acknowledgement where appropriate.
MetadataShow detailed record
This item appears in
The following license files are associated with this item: