We study the propensity of firms to commit financial fraud using a sample of SEC enforcement actions from 2000 to 2006 … between fraud probability and CEO-board connectedness. The nature of this relation depends on the institutional origin of the … connection. While nonprofessional connectedness due to shared educational and non-business antecedents increase fraud probability …

likelihood of corporate fraud. Using data of 2542 Chinese firms and 17239 firm years from 2010 to 2017, the findings of logistic … negativeassociation between cash compensation of independent directors and corporate fraud. Our findings suggest that if independent … between independent directors’ compensation and corporate fraud is pronounced in SOEs. Our study not only shows the impact of …

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 …

This paper investigates the effect of female directors on financial fraud, focusing on the role of independent female … independent female directors have a negative and significant influence on financial fraud, which is enhanced by their experience … committee and have financial expertise. Independent female directors offset the increased likelihood of fraud in the presence of …

Combining the company’s risk of financial fraud predicted by the machine learning method and unique Chinese data of … board voting, this study investigates whether independent directors can identify the company’s risk of financial fraud. We … the company has a higher risk of financial fraud; this impact is more pronounced when independent directors have more …