... market (a market of lower quality firms), increase in value when they list on the higher quality China B-share market, and even higherquality H-share market. Gleason, Madura and Subrahman-yam ... critique of the Sarbanes-Oxley Act of 2002, Journal of Corporation Law, 28: 1–67.Romano, R. (2005) The Sarbanes-Oxley Act and the making of quack corporate governance, Yale Law Journal, 114: ... effort and quality. Piotroskiand Srinivasan (2008) also note the importance of auditorquality in assessing a firm’s overall corporate governance and its decision to list abroad.Financial analysts...