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 …

This study investigates the impact of corporate fraud on household investment choices. We conjecture that by … undermining trust in the financial and insurance market, corporate fraud behaviour would decrease households' investment in risky … corporate fraud invest less in stocks and are less likely to purchase private insurance. By contrast, fraud experience increases …

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 …

fraud in Chinese-listed firms. Previous research has shown that corporate fraud in China is a widespread phenomenon and has … severe consequences for affected firms and executives. However, our understanding of the reasons fraud is committed in a … for Chinese firms. We show that managers' equity incentives increase their propensity to commit corporate fraud. We also …

and consequences of accounting fraud. In particular, we examine whether large audit firms reduce the incidence of … financial statement fraud in China, an emerging market in which auditors face strong government sanctions but low litigation … statement fraud. This effect is stronger for regulated industries, consistent with heavier government monitoring in such …

, we examine whether fraud revelations by regulators affect corporate cross-border M&As. We find that acquirers with a … history of fraud are less likely to complete cross-border M&As, and if completed, take longer to conclude transactions than … other acquirers. Our findings suggest that corporate fraud has implicit costs due to loss of reputation that may impede the …

fraud. We find that firms with well-connected independent directors are less likely to commit fraud, supporting our …

This paper investigates the impact of corporate social responsibility (CSR) on corporate financial fraud in China. We … likely to engage in financial fraud. The results also indicate that the negative relation is more significant for CSR …