Purpose: This study aims to examine the relationship between the presence of a Malay director on the board and financial statement fraud in Malaysia. Further, the authors investigate whether financial statement fraud firms improve their governance mechanisms compared to non-fraud firms...

Purpose: We examine whether the fraud firms are engaged in real earnings management and accrual earnings management prior to the fraud year in the Malaysian context. Design/methodology/approach: Our sample comprises of 65 financial statement fraud and 65 non-fraud firms over a period of eight...

Purpose: This paper aims to examine the effects of global financial crisis (GFC) on chief executive officers’ (CEO) compensation and earnings management relationship. Specifically, the authors examine whether the recent financial crisis had moderated the relationship between CEO bonus and...

Purpose: The study examines whether corporate governance moderates the relationship between CEO compensation and earnings management. Design/methodology/approach: The study uses 1,800 firm-year observations from 2005 to 2010 and employ multiple regression analyses and other sensitivity tests....

Purpose: The purpose of this study is to examine the impact of audit committee effectiveness on audit fees and non-audit service (NAS) fees in a less regulatory environment. Design/methodology/approach: The authors construct a composite audit committee effectiveness measure incorporating audit...

Purpose: The purpose of this study is to examine the relationship existing between gender diverse (women directors) audit committees and audit fees. Design/methodology/approach: The authors use a sample of 200 listed Indian firms over a four-year period (2011-2014). Ordinary least squares...