The paper specifically examines the post fraud firms' characteristics for over 3 years after fraud had occurred … sales as well as increased in debts during the three years after the fraud for fraud firms. However, roles of block holders … and board's size may lessen the impact of fraud …

improve the financial reporting of GLCs, as well as improving the quality of the accounting profession …

committing fraud among Malaysian firms. Based on a matched-pair sample of 64 observations for the years 2002–2014, we find … percentage of female directors and the likelihood of fraud. Results highlight the importance of the audit committee (in …) effectiveness and the relative importance of female directors in Malaysia. Our results are robust when we consider a structural …