Home country investor protection, ownership structure and cross-listed firms' compliance with SOX-mandated internal control deficiency disclosures

• Main Authors: Ke, Bin, Yu, Yong, Gong, Guojin
• Other Authors: Nanyang Business School
• Format: Article
• Language: English
• Published: 2014
• Subjects: DRNTU::Business::Accounting
• Online Access: https://hdl.handle.net/10356/99387; http://hdl.handle.net/10220/24066
• Institution: Nanyang Technological University

We examine whether home country investor protection and ownership structure affect cross-listed firms' compliance with SOX-mandated internal control deficiency (ICD) disclosures. We develop a proxy for the likelihood of cross-listed firms' ICD misreporting during the Section 302 reporting...