Corporate governance, board ethnicity and financial statement fraud: evidence from Malaysia

Purpose This study aims to examine the relationship between the presence of a Malay director on the board and financial statement fraud in Malaysia. Further, the authors investigate whether financial statement fraud firms improve their governance mechanisms compared to non-fraud firms subsequent to...

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Veröffentlicht in:	Accounting research journal 2019-09, Vol.32 (3), p.514-531
Hauptverfasser:	Nasir, Noorul Azwin Binti Md, Ali, Muhammad Jahangir, Ahmed, Kamran
Format:	Artikel
Sprache:	eng
Schlagworte:	Audits Boards of directors Corporate governance Directors Ethnicity Financial reporting Financial statements Fraud Hypotheses Industrialized nations Meetings Multiculturalism & pluralism
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