• Login
    View Item 
    •   Research Bank Home
    • Study Areas
    • Accounting and Finance
    • Accounting and Finance Conference Papers
    • View Item
    •   Research Bank Home
    • Study Areas
    • Accounting and Finance
    • Accounting and Finance Conference Papers
    • View Item
    JavaScript is disabled for your browser. Some features of this site may not work without it.

    Analysis of disclosure of internal control information from Chinese listed companies -- Data from cross listing companies

    Hao, Xingrong; Rainsbury, Liz

    Thumbnail
    Share
    View fulltext online
    Hao & Rainsbury ARA.pdf (469.8Kb)
    Date
    2014
    Citation:
    Hao, X.R., and Rainsbury, E. (2014). Analysis of disclosure of internal control information from Chinese listed companies -- Data from cross listing companies. Paper presented at Auckland Region Accounting (ARA) Conference, 4 December, Auckland, New Zealand.
    Permanent link to Research Bank record:
    https://hdl.handle.net/10652/2864
    Abstract
    Purpose – The aim of this research is to examine internal control disclosures by Chinese cross-listed companies relating to guidelines issued by the government. All Chinese cross listed companies are required to disclose internal control evaluation reports in accordance with Internal Control Basic Standards and its supporting guidelines from 2011. Design/methodology/approach – This research uses descriptive statistics method to analyses the internal control reports of Chinese cross listed companies. Findings – This paper finds that, in general, Chinese cross listed companies have disclosed internal control information according to the regulations. However, the analysis also shows that there is some inconsistency in the application of the guidance, especially disclosures relating to internal control deficiencies, identification criteria and improvement procedures. Originality/value – This study aims to contribute to internal control information disclosure research from Chinese cross listed companies perspective. In addition, this study offers suggestions on how the regulations can be improved which is another contribution of this study
    Keywords:
    Chinese cross-listed companies, Chinese accounting standards, Basic Standards for Enterprise Internal Control, compliance
    ANZSRC Field of Research:
    150104 International Accounting
    Copyright Holder:
    The Authors
    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.
    Metadata
    Show detailed record
    This item appears in
    • Accounting and Finance Conference Papers [69]

    Library home
    Send Feedback
    Research publications
    Unitec
    Moodle
    © Unitec Institute of Technology, Private Bag 92025, Victoria Street West, Auckland 1142
     

     

    Usage

    Downloads, last 12 months
    11
     
     

    Usage Statistics

    For this itemFor the Research Bank

    Share

    About

    About Research BankResearch at UnitecContact us

    Help for authors  

    How to add researchOpen Access GuideVersions Toolkit

    Register for updates  

    LoginRegister

    Browse Research Bank  

    EverywhereAcademic study areasAuthorDateSubjectTitleType of researchSupervisorThis CollectionAuthorDateSubjectTitleType of researchSupervisor

    Library home
    Send Feedback
    Research publications
    Unitec
    Moodle
    © Unitec Institute of Technology, Private Bag 92025, Victoria Street West, Auckland 1142