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Corporate Governance and Financial Statement Fraud among Listed Firms in Nigeria

机译:尼日利亚上市公司的公司治理和财务报表欺诈

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The study looked into the association which exists amid financial statement fraud and governance among business organizations in Nigeria. A population of 122 non-financial companies registered on Nigeria stock exchange was limited to 20 firms employing the rule of thumb based on stratified and simple random technique for a period of 2012-2016. The method of data analysis is panel regression. The dependent variable, fraud in the financial statement was measured using the Beneish M-score model while the independent variable was measured using audit committee independence, board structure. Findings show that an insignificant association exist amid audit committee independence, the composition of the board and financial statement fraud. This research design suggests regarding the reduction of the occurrence of financial statement fraud, less emphasis should be placed on audit committee independence, board composition and independent non-executive directors' effectiveness.
机译:该研究研究了尼日利亚商业组织金融报表欺诈和治理中存在的协会。在尼日利亚证券交易所注册的122家非金融公司的人口仅限于20家公司,雇用经验法则,基于2012 - 2016年的分层和简单的随机技术。数据分析方法是面板回归。根据审计委员会独立,董事会结构测量,使用BENEISH M-Score模型测量财务声明中的受抚养变量。调查结果表明,审计委员会独立,董事会组成和财务报表欺诈的构成存在微不足道的关联。这项研究设计表明,关于减少财务报表欺诈的发生,较少的重点应该被置于审计委员会独立,董事会组成和独立非执行董事的有效性。

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