Board of directors characteristics, supervisory board and China listed financial fraud companies

This paper aimed to study the factors affecting financial fraud in listed companies to help investors effectively prevent major losses caused by corporate fraud, and to provide a basis for regulatory and legislative bodies to improve relevant controls. More importantly, it aimed to alert listed comp...

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Main Author:	Meihui, Du
Format:	Thesis
Language:	eng eng
Published:	2024
Subjects:	HG Finance
Online Access:	https://etd.uum.edu.my/11391/1/s830465_01.pdf https://etd.uum.edu.my/11391/2/s830465_02.pdf
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id	my-uum-etd.11391
record_format	uketd_dc
spelling	my-uum-etd.113912024-10-23T00:57:10Z Board of directors characteristics, supervisory board and China listed financial fraud companies 2024 Meihui, Du Abdullah, Zaimah College of Business (COB) Collage of Business HG Finance This paper aimed to study the factors affecting financial fraud in listed companies to help investors effectively prevent major losses caused by corporate fraud, and to provide a basis for regulatory and legislative bodies to improve relevant controls. More importantly, it aimed to alert listed companies to the seriousness of the problem of financial fraud in order to improve financial reporting quality. This study involved an empirical analysis of the relationship between certain governance characteristics and financial fraud in Chinese listed companies from 2018 to 2022. The research design comprised descriptive analysis, correlation analysis and regression analysis of 50 companies that committed financial fraud and 50 companies that did not commit fraud. The empirical results showed that the size of the board of directors and the shareholding ratio of the largest shareholder were significantly negatively correlated with financial fraud, while the proportion of independent directors, CEO duality, the financial professional background of the members of the board of supervisors, and the size of the board of supervisors were not significantly associated with financial fraud 2024 Thesis https://etd.uum.edu.my/11391/ https://etd.uum.edu.my/11391/1/s830465_01.pdf text eng 2027-05-31 staffonly https://etd.uum.edu.my/11391/2/s830465_02.pdf text eng public other masters Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Abdullah, Zaimah
topic	HG Finance
spellingShingle	HG Finance Meihui, Du Board of directors characteristics, supervisory board and China listed financial fraud companies
description	This paper aimed to study the factors affecting financial fraud in listed companies to help investors effectively prevent major losses caused by corporate fraud, and to provide a basis for regulatory and legislative bodies to improve relevant controls. More importantly, it aimed to alert listed companies to the seriousness of the problem of financial fraud in order to improve financial reporting quality. This study involved an empirical analysis of the relationship between certain governance characteristics and financial fraud in Chinese listed companies from 2018 to 2022. The research design comprised descriptive analysis, correlation analysis and regression analysis of 50 companies that committed financial fraud and 50 companies that did not commit fraud. The empirical results showed that the size of the board of directors and the shareholding ratio of the largest shareholder were significantly negatively correlated with financial fraud, while the proportion of independent directors, CEO duality, the financial professional background of the members of the board of supervisors, and the size of the board of supervisors were not significantly associated with financial fraud
format	Thesis
qualification_name	other
qualification_level	Master's degree
author	Meihui, Du
author_facet	Meihui, Du
author_sort	Meihui, Du
title	Board of directors characteristics, supervisory board and China listed financial fraud companies
title_short	Board of directors characteristics, supervisory board and China listed financial fraud companies
title_full	Board of directors characteristics, supervisory board and China listed financial fraud companies
title_fullStr	Board of directors characteristics, supervisory board and China listed financial fraud companies
title_full_unstemmed	Board of directors characteristics, supervisory board and China listed financial fraud companies
title_sort	board of directors characteristics, supervisory board and china listed financial fraud companies
granting_institution	Universiti Utara Malaysia
granting_department	College of Business (COB)
publishDate	2024
url	https://etd.uum.edu.my/11391/1/s830465_01.pdf https://etd.uum.edu.my/11391/2/s830465_02.pdf
_version_	1818647167678545920

Board of directors characteristics, supervisory board and China listed financial fraud companies

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