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dc.contributor.authorHao, Xingrong
dc.contributor.authorRainsbury, Liz
dc.description.abstractPurpose – 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 studyen_NZ
dc.rightsAll rights reserveden_NZ
dc.subjectChinese cross-listed companiesen_NZ
dc.subjectChinese accounting standardsen_NZ
dc.subjectBasic Standards for Enterprise Internal Controlen_NZ
dc.titleAnalysis of disclosure of internal control information from Chinese listed companies -- Data from cross listing companiesen_NZ
dc.typeConference Contribution - Oral Presentationen_NZ
dc.rights.holderThe Authorsen_NZ
dc.subject.marsden150104 International Accountingen_NZ
dc.identifier.bibliographicCitationHao, 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.en_NZ
unitec.institutionUnitec Institute of Technologyen_NZ
unitec.conference.titleAuckland Region Accounting (ARA) Conferenceen_NZ
unitec.conference.orgAuckland Region Accounting (ARA)en_NZ
unitec.conference.locationAuckland, New Zealand.en_NZ
dc.contributor.affiliationUnitec Institute of Technologyen_NZ
unitec.institution.studyareaAccounting and Finance

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