Empirical Research on the Relationship Between Internal Corporate Governance and Financial Statement Fraud

机译：公司内部治理与财务报表舞弊关系的实证研究

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This paper does empirical research on the relationship between internal corporate governance and financial statement fraud (FSF), with the listed companies penalized by China Securities Regulatory Commission (CSRC) for FSF as research samples. We learn that the extent of insider control and the extent of power balance with shareholder structure and the scale of board of directors are positively related to the likelihood of FSF, while the percentage of top managers' shareholding, the changing of CEO and the frequency of board of directors meetings are negatively related to the likelihood of FSF.

机译：本文对内部公司治理与财务报表舞弊（FSF）之间的关系进行了实证研究，以中国证券监督管理委员会（CSRC）对FSF处罚的上市公司为研究样本。我们了解到内部控制的程度，与股东结构的权力平衡程度以及董事会规模与FSF的可能性呈正相关，而高层管理者的持股比例，CEO的变动和出现频率则与FSF的可能性呈正相关。董事会会议与FSF可能性负相关。

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《The Fourth International Conference on Management of Innovation and Technology(第四届技术管理与技术创新国际会议 ISMOT'04）》|2004年|p.117-120|共4页
会议地点 Hangzhou(CN);Hangzhou(CN)
作者
WANG Xuan; LIANG Jie; LI Jin-zhong;
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作者单位

School of Management,Shenyang University of Technology Liaoning,China 110023;

School of Management,Shenyang University of Technology Liaoning,China 110023;

School of Management,Shenyang University of Technology Liaoning,China 110023;

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internal corporate governance; financial statement fraud; empirical research;

机译：内部公司治理；财务报表欺诈；实证研究;

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Empirical Research on the Relationship Between Internal Corporate Governance and Financial Statement Fraud

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