dc.contributor.author |
Lu, Y |
en |
dc.contributor.author |
Ma, Diandian |
en |
dc.date.accessioned |
2019-06-19T21:35:30Z |
en |
dc.date.issued |
2017 |
en |
dc.identifier.citation |
WSEAS Transactions on Business and Economics 14:446-457 2017 |
en |
dc.identifier.issn |
1109-9526 |
en |
dc.identifier.uri |
http://hdl.handle.net/2292/47242 |
en |
dc.description.abstract |
China released the first Basic Standard for Internal Control on July, 2008, “China SOX”. It is a regulation adopted in China in order to enhance risk management and prevent business disasters, and requires detailed disclosure of internal control for public and private Chinese firms. The purpose of this essay is to analyse and discuss China SOX. This paper reviews the history of internal control in China, explains what China SOX is and analyses why it was introduced to China. This article also compares US SOX and China SOX. Lastly, this essay discusses the advantages and disadvantages of China SOX and offers some suggestions about how to improve internal control quality in China. This paper points out that although there are some limitations to China SOX, it is expected to be effective in implementing improved internal control in China. |
en |
dc.publisher |
World Scientific and Engineering Academy and Society |
en |
dc.relation.ispartofseries |
WSEAS Transactions on Business and Economics |
en |
dc.rights |
Items in ResearchSpace are protected by copyright, with all rights reserved, unless otherwise indicated. Previously published items are made available in accordance with the copyright policy of the publisher. |
en |
dc.rights.uri |
https://researchspace.auckland.ac.nz/docs/uoa-docs/rights.htm |
en |
dc.rights.uri |
https://creativecommons.org/licenses/by/4.0/deed.en_US |
en |
dc.title |
“China SOX”: What Is It and Why Was It Introduced? |
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dc.type |
Journal Article |
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pubs.begin-page |
446 |
en |
pubs.volume |
14 |
en |
dc.rights.holder |
Copyright: The authors |
en |
pubs.author-url |
http://www.wseas.org/multimedia/journals/economics/2017/a925907-035.php |
en |
pubs.end-page |
457 |
en |
dc.rights.accessrights |
http://purl.org/eprint/accessRights/OpenAccess |
en |
pubs.subtype |
Article |
en |
pubs.elements-id |
722965 |
en |
pubs.org-id |
Business and Economics |
en |
pubs.org-id |
Graduate School of Management |
en |
pubs.org-id |
Business Masters |
en |
dc.identifier.eissn |
2224-2899 |
en |
pubs.number |
46 |
en |