Chen, Yu; Rezaee, Zabihollah - In: International Journal of Accounting, Auditing and … 9 (2013) 1, pp. 75-99
This paper examines two types of financial reporting fraud (i.e., earnings manipulation fraud and tunnelling fraud) and …. We find that more concentrated ownership tends to be associated with tunnelling fraud and more dispersed ownership tends … they are able to curb tunnelling fraud. We also find that although auditors in China are generally effective in detecting …