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Published in 2017 at "Accounting Horizons"
DOI: 10.2308/acch-51646
Abstract: 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)…
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Keywords:
audit quality;
adr engagements;
quality chinese;
chinese adrs ... See more keywords