likelihood of corporate fraud. Using data of 2542 Chinese firms and 17239 firm years from 2010 to 2017, the findings of logistic … negative association between cash compensation of independent directors and corporate fraud. Our findings suggest that if … the negative association between independent directors' compensation and corporate fraud is pronounced in SOEs. The study …

financial statement fraud in China, an emerging market in which auditors face strong government sanctions but low litigation …We use the unique economic, legal, and political landscape of China to examine the impact of auditors on the incidence … and consequences of accounting fraud. In particular, we examine whether large audit firms reduce the incidence of …