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This study examined Chinese public companies’ reactions to regulations imposed by the Enterprise Internal Control Standard (the Chinese version of the Sarbanes‐Oxley Act). We found some Chinese public companies used separate CPA firms to audit their internal control over financial reporting and financial statements – a practice that has not been addressed in prior studies on SOX adoption. In this...
Set the date range to filter the displayed results. You can set a starting date, ending date or both. You can enter the dates manually or choose them from the calendar.