Zhang, Rui; Wong, Raymond M. K.; Lo, Agnes W. Y.; Tian, … - In: Accounting and business research 52 (2022) 3, pp. 291-320
In China, a mandatory dual audit system for domestic A-share firms cross-listed on the Hong Kong stock market (i.e. AH companies) was abolished in 2010. Since then, AH companies have been allowed to choose to have a dual audit or a single audit. We find that the mandatory dual audit regime...
