Empirical Research on the Relationship Between Internal Corporate Governance and Financial Statement Fraud

摘要：

This paper does empirical research on the relationship between internal corporate governance and financial statement fraud (FSF), with the listed companies penalized by China Securities Regulatory Commission (CSRC) for FSF as research samples. We learn that the extent of insider control and the extent of power balance with shareholder structure and the scale of board of directors are positively related to the likelihood of FSF, while the percentage of top managers shareholding, the changing of CEO and the frequency of board of directors meetings are negatively related to the likelihood of FSF.

关键词： internal corporate governance financial statement fraud empirical research

作者: WANG Xuan LIANG Jie LI Jin-zhong

作者单位: School of Management,Shenyang University of Technology Liaoning,China 110023

会议类型: 国际会议

会议名称: The Fourth International Conference on Management of Innovation and Technology(第四届技术管理与技术创新国际会议 ISMOT04)

会议地点: 杭州

会议语种:英文

页码: 117-120

在线出版日期: 2004-10-24（万方平台首次上网日期，不代表论文的发表时间）