文章基本信息

标题：Disclosure of Corporate Governance Structure and the Likelihood of Fraudulent Financial Reporting
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作者：Wan Ainul Asyiqin Wan Mohd Razali ; Wan Ainul Asyiqin Wan Mohd Razali ; Roshayani Arshad 等
期刊名称：Procedia - Social and Behavioral Sciences
印刷版ISSN：1877-0428
出版年度：2014
卷号：145
页码：243-253
DOI：10.1016/j.sbspro.2014.06.032
语种：English
出版社：Elsevier
摘要：AbstractThe 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.
关键词：Corporate Governance;Board Size;International Experience;Audit Committee Effectiveness;Internal Audit Effectiveness;Independent Non-Executive Director Effectiveness;Fraudulent Financial Reporting.