Impact of Compositions and Characteristics of Board of Directors and Earnings Management on Fraud
學年 98
學期 2
出版(發表)日期 2010-04-01
作品名稱 Impact of Compositions and Characteristics of Board of Directors and Earnings Management on Fraud
作品名稱(其他語言)
著者 Wang, Yi-hsien; Chuang, Chung-chu; Lee, Shu-yu
單位 淡江大學管理科學學系
出版者 Lagos: Academic Journals
著錄名稱、卷期、頁數 African Journal of Business Management 4(4), pp.496-511
摘要 This paper examines the effects of board of director characteristics and compositions, earnings management on fraud for Taiwan listed SES and OTC companies. The effects of Institutional director holding, the duality of board chair and CEO have not influence on fraud before the act of the independent directors and auditor, but Institutional director holding, the duality of board chair and CEO has negative influence on fraud afterward. The discretionary working capital accrual has not influence on fraud and the interaction of institutional director holding and the discretionary working capital accrual has negative influence on fraud before the act of the independent directors and auditor, but the discretionary working capital accrual has negative influence on fraud afterward. The interaction of independent director holdings and the discretionary accrual has positive influence on fraud after the act of the independent directors and auditor. It is ironical to promotion of the corporate government system in Taiwan that increasing independence director holdings would increase the influence of discretionary accrual on fraud.
關鍵字 Fraud;earnings management;board of director logit regression analysis;corporate governance
語言 en
ISSN 1993-8233
期刊性質 國外
收錄於 SSCI
產學合作
通訊作者 Wang, Yi-hsien
審稿制度
國別 NGA
公開徵稿
出版型式 電子版
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