Statistics reporting litigated cases of fraud on an exchange-by-exchange basis are not readily available to investors … – Canada, the United Kingdom and the United States – to show litigated cases of fraud significantly vary by country, and the …-of-sample inferences. The data examined suggest there are significant differences in the nature of observed fraud across exchanges within …

We examine the influence of auditors on mitigating corporate fraud in China, which is known to have weak legal … regulatory enforcement actions against corporate fraud in the subsequent year. We show that this effect is moderated by the … governance mechanism to discourage executives with lower integrity in committing fraud. Our results have policy implications for …

We examine the influence of auditors on corporate fraud in China. We find lower executive integrity firms are … associated with higher propensity of regulatory enforcement actions against corporate fraud in the subsequent year. We then show … auditors can serve an early warning role to discourage low integrity executives from engaging in corporate fraud. Our results …

on the broad spectrum of securities fraud, generating three main insights. First, the examined data show strong evidence … consistent with the view that the importance of women on boards in mitigating securities fraud lies in the mechanism of diversity … itself, such that the optimal percentage of women on boards is 50% with respect to minimizing securities fraud. We find less …

Statistics reporting litigated cases of fraud on an exchange-by-exchange basis are not readily available to investors … United Kingdom and the United States – to show litigated cases of fraud significantly vary by country, and the different … data examined suggest listing standards have a strong influence over the nature of observed fraud by securities commissions …

of controlling shareholders on managerial accountability to corporate fraud. In China, prior to the Split Share Structure … economic incentives are important to promote corporate governance and deter fraud …