haku: @author Beasley, M. / yhteensä: 3
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| Tekijä: | Beasley, M. |
| Otsikko: | An empirical analysis of the relation between the board of director composition and financial statement fraud |
| Lehti: | Accounting Review
1996 : OCT, VOL. 71:4, p. 443-466 |
| Asiasana: | ACCOUNTING REVIEW FINANCIAL STATEMENTS |
| Kieli: | eng |
| Tiivistelmä: | This study empirically tests the prediction that the inclusion of larger proportions of outside members on the board of directors significantly reduces the likelihood of financial statement fraud. Results from logit regression analysis of 75 fraud and 75 no-fraud firms have boards with significantly higher percentages of outside members than fraud firm; however, the presence of an audit committee does not significantly affect the likelihood of financial statement fraud. Data for this paper come from public sources. |
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