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 …

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 …

mutual fund ownership in reducing corporate fraud activities among listed firms in China. This confirms that fund managers … after firms are penalized by the regulatory authorities for corporate fraud. We also observe that this effect is more …