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postgraduate thesis: Internal control effectiveness and the associated characteristics ofU.S. listed Chinese firms

TitleInternal control effectiveness and the associated characteristics ofU.S. listed Chinese firms
Authors
Issue Date2012
PublisherThe University of Hong Kong (Pokfulam, Hong Kong)
Citation
Baker, R. R.. (2012). Internal control effectiveness and the associated characteristics of U.S. listed Chinese firms. (Thesis). University of Hong Kong, Pokfulam, Hong Kong SAR. Retrieved from http://dx.doi.org/10.5353/th_b4786943
Abstract A recent and rapid increase in U.S. listed Chinese firms has occurred since the 1990’s, with at least 495 firms attempting to raise capital on U.S. listing boards. This means of fundraising has allowed investors to participate in the opportunities provided by China’s growth, while enjoying the perceived benefits of the U.S. regulatory oversight. One such regulatory requirement is compliance with the provisions of the Sarbanes Oxley Act of 2002, which is largely focused on the internal controls of publically listed firms. This study examines the internal control effectiveness and associated characteristics of 198 U.S. listed Chinese firms, for the fiscal year 2009. With the use of Sarbanes Oxley Section 302 data, this study provides support for a number of previous studies and contributes new findings to the academic literature relating to audit committee financial expertise and CEO duality. This study also provides interesting findings regarding the impact of regulatory environments, when the sample listing type is divided into direct listed firms and cross listed firms. Specifically, this study finds that with U.S. listed Chinese firms, higher percentages of audit committee accounting, supervisor and user financial expertise are positively associated with internal control effectiveness. This study next finds that for direct listed firms, only higher percentages of audit committee accounting and user financial expertise are positively associated with internal control effectiveness. Finally, this study finds that for direct listed firms, CEO duality is negatively associated with internal control effectiveness.
DegreeDoctor of Philosophy
SubjectBusiness enterprises - China - Accounting.
Dept/ProgramBusiness
Persistent Identifierhttp://hdl.handle.net/10722/183324

 

DC FieldValueLanguage
dc.contributor.authorBaker, Raymond Reed.-
dc.date.accessioned2013-05-26T06:54:01Z-
dc.date.available2013-05-26T06:54:01Z-
dc.date.issued2012-
dc.identifier.citationBaker, R. R.. (2012). Internal control effectiveness and the associated characteristics of U.S. listed Chinese firms. (Thesis). University of Hong Kong, Pokfulam, Hong Kong SAR. Retrieved from http://dx.doi.org/10.5353/th_b4786943-
dc.identifier.urihttp://hdl.handle.net/10722/183324-
dc.description.abstract A recent and rapid increase in U.S. listed Chinese firms has occurred since the 1990’s, with at least 495 firms attempting to raise capital on U.S. listing boards. This means of fundraising has allowed investors to participate in the opportunities provided by China’s growth, while enjoying the perceived benefits of the U.S. regulatory oversight. One such regulatory requirement is compliance with the provisions of the Sarbanes Oxley Act of 2002, which is largely focused on the internal controls of publically listed firms. This study examines the internal control effectiveness and associated characteristics of 198 U.S. listed Chinese firms, for the fiscal year 2009. With the use of Sarbanes Oxley Section 302 data, this study provides support for a number of previous studies and contributes new findings to the academic literature relating to audit committee financial expertise and CEO duality. This study also provides interesting findings regarding the impact of regulatory environments, when the sample listing type is divided into direct listed firms and cross listed firms. Specifically, this study finds that with U.S. listed Chinese firms, higher percentages of audit committee accounting, supervisor and user financial expertise are positively associated with internal control effectiveness. This study next finds that for direct listed firms, only higher percentages of audit committee accounting and user financial expertise are positively associated with internal control effectiveness. Finally, this study finds that for direct listed firms, CEO duality is negatively associated with internal control effectiveness.-
dc.languageeng-
dc.publisherThe University of Hong Kong (Pokfulam, Hong Kong)-
dc.relation.ispartofHKU Theses Online (HKUTO)-
dc.rightsThe author retains all proprietary rights, (such as patent rights) and the right to use in future works.-
dc.rightsCreative Commons: Attribution 3.0 Hong Kong License-
dc.source.urihttp://hub.hku.hk/bib/B47869434-
dc.subject.lcshBusiness enterprises - China - Accounting.-
dc.titleInternal control effectiveness and the associated characteristics ofU.S. listed Chinese firms-
dc.typePG_Thesis-
dc.identifier.hkulb4786943-
dc.description.thesisnameDoctor of Philosophy-
dc.description.thesislevelDoctoral-
dc.description.thesisdisciplineBusiness-
dc.description.naturepublished_or_final_version-
dc.identifier.doi10.5353/th_b4786943-
dc.date.hkucongregation2012-

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