Board of director's characteristics and the likelihood of corporate fraud: Malaysian case / Airul Aezza Kamaruzzaman

This research investigates whether the board of director's characteristics, i.e. board size, board meeting, board ethnicity, board gender diversity, board independence, and chairman dual role, are associated with the likelihood of fraudulent financial reporting. The sample of this study include...

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Main Author:	Kamaruzzaman, Airul Aezza
Format:	Thesis
Language:	English
Published:	2013
Online Access:	https://ir.uitm.edu.my/id/eprint/17151/2/TM_AIRUL%20AEZZA%20KAMARUZZAMAN%20AC%2013_5.pdf
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id	my-uitm-ir.17151
record_format	uketd_dc
spelling	my-uitm-ir.171512022-04-11T23:58:32Z Board of director's characteristics and the likelihood of corporate fraud: Malaysian case / Airul Aezza Kamaruzzaman 2013-06 Kamaruzzaman, Airul Aezza This research investigates whether the board of director's characteristics, i.e. board size, board meeting, board ethnicity, board gender diversity, board independence, and chairman dual role, are associated with the likelihood of fraudulent financial reporting. The sample of this study includes all fraud firms which has been disclosed by the Securities Commission Malaysia matched with an equal number non-fraud firm. A total of 124 firms are included in this study, consisting 62 firms that engaged in fraudulent financial reporting and other 62 of non-fraud firms. Using the logistic regression analysis, the findings show that there is significant relationship between board characteristics (board size, board meeting, board ethnicity, board independence, and chairman dual role) and fraudulent financial reporting. Specifically, the result shows that fraudulent financial reporting is positively associated with board size. In addition, the result shows that firms engaging with fraud have more frequent board meeting, is dominated by Chinese ethnicity, have high proportion of independent directors and the chairman and Chief Executives Officer (CEO) or Managing Director are the same person/director. Overall, this research contributes new evidence on the factors that explain the likelihood of fraudulent financial reporting. 2013-06 Thesis https://ir.uitm.edu.my/id/eprint/17151/ https://ir.uitm.edu.my/id/eprint/17151/2/TM_AIRUL%20AEZZA%20KAMARUZZAMAN%20AC%2013_5.pdf text en public mphil masters Universiti Teknologi MARA Faculty of Accountancy
institution	Universiti Teknologi MARA
collection	UiTM Institutional Repository
language	English
description	This research investigates whether the board of director's characteristics, i.e. board size, board meeting, board ethnicity, board gender diversity, board independence, and chairman dual role, are associated with the likelihood of fraudulent financial reporting. The sample of this study includes all fraud firms which has been disclosed by the Securities Commission Malaysia matched with an equal number non-fraud firm. A total of 124 firms are included in this study, consisting 62 firms that engaged in fraudulent financial reporting and other 62 of non-fraud firms. Using the logistic regression analysis, the findings show that there is significant relationship between board characteristics (board size, board meeting, board ethnicity, board independence, and chairman dual role) and fraudulent financial reporting. Specifically, the result shows that fraudulent financial reporting is positively associated with board size. In addition, the result shows that firms engaging with fraud have more frequent board meeting, is dominated by Chinese ethnicity, have high proportion of independent directors and the chairman and Chief Executives Officer (CEO) or Managing Director are the same person/director. Overall, this research contributes new evidence on the factors that explain the likelihood of fraudulent financial reporting.
format	Thesis
qualification_name	Master of Philosophy (M.Phil.)
qualification_level	Master's degree
author	Kamaruzzaman, Airul Aezza
spellingShingle	Kamaruzzaman, Airul Aezza Board of director's characteristics and the likelihood of corporate fraud: Malaysian case / Airul Aezza Kamaruzzaman
author_facet	Kamaruzzaman, Airul Aezza
author_sort	Kamaruzzaman, Airul Aezza
title	Board of director's characteristics and the likelihood of corporate fraud: Malaysian case / Airul Aezza Kamaruzzaman
title_short	Board of director's characteristics and the likelihood of corporate fraud: Malaysian case / Airul Aezza Kamaruzzaman
title_full	Board of director's characteristics and the likelihood of corporate fraud: Malaysian case / Airul Aezza Kamaruzzaman
title_fullStr	Board of director's characteristics and the likelihood of corporate fraud: Malaysian case / Airul Aezza Kamaruzzaman
title_full_unstemmed	Board of director's characteristics and the likelihood of corporate fraud: Malaysian case / Airul Aezza Kamaruzzaman
title_sort	board of director's characteristics and the likelihood of corporate fraud: malaysian case / airul aezza kamaruzzaman
granting_institution	Universiti Teknologi MARA
granting_department	Faculty of Accountancy
publishDate	2013
url	https://ir.uitm.edu.my/id/eprint/17151/2/TM_AIRUL%20AEZZA%20KAMARUZZAMAN%20AC%2013_5.pdf
_version_	1783733549123239936

Board of director's characteristics and the likelihood of corporate fraud: Malaysian case / Airul Aezza Kamaruzzaman

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