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Keywords: China SOX
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Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2019) 33 (3): 43–68.
Published: 01 September 2019
...Xudong Ji; Wei Lu; Wen Qu; Vernon J. Richardson SYNOPSIS Beginning January 1, 2012, all publicly listed firms in China are required, under the Basic Standard of Enterprise Internal Control (China SOX), to provide an internal control report (ICR). Prior to that, many firms had elected...
