This paper investigates the differences in disclosure quality between US and Chinese companies listed on US stock exchanges. We applied the disclosure scoring model ”DSCORE” based on the framework by Botosan (1997) to quantify disclosure quality. The model divides disclosure quality into five dimensions of disclosure: background information, historical summaries, key non-financial statistics, projected information, and management discussion and analysis (MD&A). Points are awarded for the level of detail provided in each category. The paper concludes critical factors leading to convergence of reporting quality between firms listed on the same exchanges regardless of nationality.