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Preventing financial statement frauds through better corporate governance

Magnanelli, Barbara Sveva; Pirolo, Luca; Nasta, Luigi - In: Corporate ownership & control : international … 14 (2016/20)

Persistent link: https://www.econbiz.de/10011794604

External corporate governance and financial fraud : cognitive evaluation theory insights on agency theory prescriptions

Shi, Wei; Connelly, Brian L.; Hoskisson, Robert E. - In: Strategic management journal 38 (2017) 6, pp. 1268-1286

Persistent link: https://www.econbiz.de/10011754924

The determinants of financial fraud in Chinese firms : does corporate governance as an institutional innovation matter?

Yang, Dan; Jiao, Hao; Buckland, Roger - In: Technological forecasting & social change : an … 125 (2017), pp. 309-320

Persistent link: https://www.econbiz.de/10011899790

Board characteristics and the likelihood of financial statement fraud

Subair, Muhammed Lawal; Salman, Ramat Titlayo; … - In: Copernican Journal of Finance & Accounting : CJF&A 9 (2020) 1, pp. 57-76

Persistent link: https://www.econbiz.de/10012261833

A gendered discourse on truthful disclosure of financial fraud practices among accountants in China : implications to corporate governance

Tan, Kim-Lim; Liu, Yuming; Ye, Qiuting - In: Accounting research journal 36 (2023) 2/3, pp. 230-250

Persistent link: https://www.econbiz.de/10014329987

Financial Fraud, Independent Female Directors and CEO Power

Yami, Nafisah; Poletti-Hughes, Jannine - In: Journal of risk and financial management : JRFM 15 (2022) 12, pp. 1-24

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 …

Persistent link: https://www.econbiz.de/10014284387

Can fraud in Islamic financial institutions be prevented using high standards of shariah governance?

Randi Swandaru; Aishath Muneeza - In: International journal of law and management 64 (2022) 6, pp. 469-485

Persistent link: https://www.econbiz.de/10014320700

Corporate financialization, internal control and financial fraud

Tian, Junmin; Sun, Hui - In: Finance research letters 56 (2023), pp. 1-6

Persistent link: https://www.econbiz.de/10014473578

Can independent directors identify the company's risk of financial fraud : evidence from predicting financial fraud based on machine learning

Liu, Yunjing; Wu, Bin; Zhang, Min - In: China journal of accounting studies 11 (2023) 3, pp. 465-492

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 …

Persistent link: https://www.econbiz.de/10014493976

Does financial fraud affect implied cost of equity?

Ali-Rind, Asad; Sarang, Aitzaz Ahsan Alias; Kumar, Ameet; … - In: International journal of finance & economics : IJFE 28 (2023) 4, pp. 4139-4155

Persistent link: https://www.econbiz.de/10014429298