Disclosure of corporate governance structure and the likelihood of fraudulent financial reporting

被引：26

作者：

Razali, Wan Ainul Asyiqin Wan Mohd ^{[1
]}

Arshad, Roshayani ^{[1
]}

机构：

[1] UnivTeknol MARA, Accounting Res Inst, Shah Alam 40450, Selangor, Malaysia

来源：

INTERNATIONAL CONFERENCE ON CORPORATE GOVERNANCE & STRATEGIC MANAGEMENT (ICGSM) 2014 | 2014年 / 145卷

关键词：

Corporate Governance; Board Size; International Experience; Audit Committee Effectiveness; Internal Audit Effectiveness; Independent Non-Executive Director Effectiveness; Fraudulent Financial Reporting; AUDIT COMMITTEE; DIRECTOR CHARACTERISTICS; BOARD; OWNERSHIP;

D O I：

10.1016/j.sbspro.2014.06.032

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

The purpose of this study is to examine the relationships between corporate governance structure and the likelihood of fraudulent financial reporting. Likelihood of fraudulent financial reporting is based on an integration of Beneish M-score model and Altman's Z-score model. These relationships are examined based on content analysis of annual reports of 227 Public Listed Companies in Malaysia for the year 2010-2011. Results of this study provide evidence that the effectiveness of corporate governance structure reduces the likelihood of fraudulent financial reporting. These results indicate that effective corporate governance structure is paramount in enhancing the credibility of financial reporting.(C) 2014 Elsevier Ltd.

引用

页码：243 / 253

页数：11

共 50 条

[1] The Influence of Corporate Governance on the Mitigation of Fraudulent Financial Reporting
Martins, Orleans Silva
Ventura Junior, Raul
[J]. RBGN-REVISTA BRASILEIRA DE GESTAO DE NEGOCIOS, 2020, 22 (01): : 65 - 84
[2] Fraudulent financial reporting, corporate governance and ethics: 1987-2007
Kalbers, Lawrence P.
[J]. REVIEW OF ACCOUNTING AND FINANCE, 2009, 8 (02) : 187 - +
[3] Financial reporting, private disclosure and the corporate governance role of financial institutions
Holland J.
[J]. Journal of Management and Governance, 1999, 3 (2) : 161 - 187
[4] Could investors use voluntary ethics disclosure to assess the likelihood of fraudulent financial reporting
Persons O.S.
[J]. International Journal of Disclosure and Governance, 2010, 7 (2) : 153 - 166
[5] A decision aid for assessing the likelihood of fraudulent financial reporting
Bell, TB
Carcello, JV
[J]. AUDITING-A JOURNAL OF PRACTICE & THEORY, 2000, 19 (01): : 169 - 184
[6] Financial reporting & corporate governance
van Beest, Ferdy
[J]. EUROPEAN ACCOUNTING REVIEW, 2008, 17 (01) : 193 - 196
[7] DETECTING THE LIKELIHOOD OF FRAUDULENT FINANCIAL REPORTING: AN ANALYSIS OF FRAUD DIAMOND
Yendrawati, Reni
Aulia, Huda
Prabowo, Hendi Yogi
[J]. ASIA-PACIFIC MANAGEMENT ACCOUNTING JOURNAL, 2019, 14 (01): : 43 - 69
[8] Financial Performance Mediation in the Influence of Islamic Corporate Governance Disclosure on the Islamic Social Reporting
Budi, Ichsan Setiyo
Rahmawati, Rahmawati
Falikhatun, Falikhatun
Muthmainah, Muthmainah
Gunardi, Ardi
[J]. INDONESIAN JOURNAL OF SUSTAINABILITY ACCOUNTING AND MANAGEMENT, 2019, 3 (01) : 75 - 83
[9] Corporate Governance and Credibility of Financial Reporting
Ari, Mustafa
[J]. ESKISEHIR OSMANGAZI UNIVERSITESI IIBF DERGISI-ESKISEHIR OSMANGAZI UNIVERSITY JOURNAL OF ECONOMICS AND ADMINISTRATIVE SCIENCES, 2008, 3 (02): : 43 - +
[10] Corporate venture capital, disclosure, and financial reporting
Hamm, Sophia J. W.
Jung, Michael J.
Park, Min
[J]. CORPORATE GOVERNANCE-AN INTERNATIONAL REVIEW, 2021, 29 (06) : 541 - 566

← 1 2 3 4 5 →