1-2 of 2
Keywords: reverse mergers
Close
Save search
Follow your search
Access your saved searches in your account
Would you like to receive an alert when new items match your search?
Close Modal
Sort by
Journal Articles

Shades of Gray: Internal Control Reporting by Chinese U.S.-Listed Firms

Raymond Reed Baker, Gary C. Biddle, Michelle René Lowry, Neale G. O'Connor
Journal: Accounting Horizons
Accounting Horizons (2018) 32 (4): 1–30.
https://doi.org/10.2308/acch-52300
Published: 01 December 2018
...Raymond Reed Baker; Gary C. Biddle; Michelle René Lowry; Neale G. O'Connor SYNOPSIS Chinese firms listing in the U.S. via reverse mergers (CRMs) have dominated prior media, regulator, and research attention. Yet CRMs have effectively ceased, leaving Chinese firms listing via initial public...
View articletitled, Shades of Gray: Internal Control Reporting by Chinese U.S.-Listed Firms
Open the PDF for Shades of Gray: Internal Control Reporting by Chinese U.S.-Listed Firms in another window
Add to Citation Manager for Shades of Gray: Internal Control Reporting by Chinese U.S.-Listed Firms
Journal Articles

Audit Quality of Chinese ADR Engagements

Aloke (Al) Ghosh, Elisabeth Peltier, Cunyu Xing
Journal: Accounting Horizons
Accounting Horizons (2017) 31 (2): 25–43.
https://doi.org/10.2308/acch-51646
Published: 01 June 2017
...Aloke (Al) Ghosh; Elisabeth Peltier; Cunyu Xing SYNOPSIS The controversy over Chinese reverse mergers has led to concerns about the audit quality of all U.S.-listed Chinese companies. Because a sizeable number of foreign firms cross-list their shares as American Depositary Receipts (ADRs) issued...
View articletitled, Audit Quality of Chinese ADR Engagements
Open the PDF for Audit Quality of Chinese ADR Engagements in another window
Add to Citation Manager for Audit Quality of Chinese ADR Engagements