This study examines how rookie independent directors (RIDs) affect corporate fraud. Using a large sample of Chinese … listed firms, we find that firms with greater RID representation are more likely to commit fraud. Our result remains robust … on fraud is more pronounced for firms with non-Big Four auditors, less qualified foreign institutional investors and …

Most frauds perpetrated by senior managers take longer to uncover than those by other occupational groups and they … fraud and in some countries it is statutory. However, the existing approach does not catch managerial fraudsters quickly or … very often. In Managerial Fraud, Dr Terry Sheridan reports the findings of her study of fraudulent executives. Her work …