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 …

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 …