Found this article on Fidelity under the HRCT news section.
Accounting & Governance Risk Overview: The Hartcourt Companies Inc. (PDF) 01:34 a.m. 10/07/2008 Provided By Research
The Hartcourt Companies Inc. (HRCT)is currently rated as having Conservative Accounting & Governance Risk (AGR®), receiving an AGR Score of 81 out of a possible 100.This places them in the 80th percentile among the approximately 8,000 companies rated by Audit Integrity,indicating higher accounting and governance risk than 20% of the other companies.
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