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Empirical Research on Preventing Financial Fraud Based on Corporate Governance

Author: JiangTingFu
Tutor: ZhangJinGui
School: Jiangsu University of Science and Technology
Course: Accounting
Keywords: Corporate Governance Financial Fraud Empirical Research
CLC: F276.6
Type: Master's thesis
Year: 2011
Downloads: 120
Quote: 1
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Abstract


Financial fraud has become the global issue and has seriously affected the healthy and stable development of securities markets. Chinese and foreign experts and scholars have tried to analyze the causes from different angles and explore policy. They found that the occurrence of these events has very imperfect relationship with the company’s governance structure. Thus, many studies were focused on how corporate governance affect on financial fraud.Domestic and international research results on corporate governance and financial fraud have been very rich. There are more foreign empirical researches than domestic. Recently, there are more domestic empirical researches on the relationship between financial fraud and corporate governance, but the conclusion is not accordingly the same, sometimes even diametrically opposed. Authors selected samples and variables to their own subjective judgments. As time goes by, we can use more samples and dates to test the previous researches, so the conclusions will be more convincing.After reviewed the domestic and foreign researches on corporate governance, financial fraud and their relationship, we analyzed how corporate governance affects financial fraud theoretically. Then we selected 879 fraud samples involving 498 listed companies from 1994 to 2010 and analyzed their general characters, including industry characteristics, annual features, number of years fraud has sustained and before they were found out, the types of audit opinion and financial indicators. We also selected 311 listed companies which were administratively punished by the CSRC or condemned by Stock Exchange publicly from 1998 to 2009 and 311 listed companies from the same industry, with the asset scales are closest to previous companies as paired samples, and they should have never been found to fraud. The results suggested that average age of directors and supervisors, if chairman of the board is changed, the total number of paid directors, the total number of paid supervisors, CR10 index were significantly related to financial fraud. These all provided empirical evidence. Finally, we gave suggestions on how to prevent financial fraud based on corporate governance.

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CLC: > Economic > Economic planning and management > Enterprise economy > A variety of enterprise and economic > Company
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