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An Empirical Analysis Of The Relation Between Corporate Governance And Management Fraud
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Book Synopsis An Empirical Analysis of the Relation Between Corporate Governance and Management Fraud by :
Download or read book An Empirical Analysis of the Relation Between Corporate Governance and Management Fraud written by and published by . This book was released on 2001 with total page 137 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis An Empirical Analysis of Corporate Governance and Corporate Fraud by : Vineeta Divesh Sharma
Download or read book An Empirical Analysis of Corporate Governance and Corporate Fraud written by Vineeta Divesh Sharma and published by . This book was released on 2001 with total page 166 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Corporate Governance by : H. Kent Baker
Download or read book Corporate Governance written by H. Kent Baker and published by John Wiley & Sons. This book was released on 2010-08-20 with total page 690 pages. Available in PDF, EPUB and Kindle. Book excerpt: A detailed look at the importance of corporate governance in today's business world The importance of corporate governance became dramatically clear at the beginning of the twenty-first century as a series of corporate meltdowns from managerial fraud, misconduct, and negligence caused a massive loss of shareholder wealth. As part of the Robert W. Kolb Series in Finance, this book provides a comprehensive view of the shareholder-manager relationship and examines the current state of governance mechanisms in mitigating the principal-agent conflict. This book also offers informed suggestions and predictions about the future direction of corporate governance. Relies on recent research findings to provide guidance through the maze of theories and concepts Uses a structured approach to put corporate governance in perspective Addresses essential issues related to corporate governance including the idea of principal-agent conflict, role of the board of directors, executive compensation, corporate monitoring, proxy contests and corporate takeovers, and regulatory intervention Corporate governance is an essential part of mainstream finance. If you need to gain a better understanding of this topic, look no further than this book.
Book Synopsis State-of-the-Art Theories and Empirical Evidence by : Roshima Said
Download or read book State-of-the-Art Theories and Empirical Evidence written by Roshima Said and published by Springer. This book was released on 2017-12-06 with total page 273 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book discusses several important issues related to corporate governance reporting, corporate social responsibility (CSR), fraud and bankruptcy. It gathers papers presented at the 6th International Conference on Governance, Fraud, Ethics and Social Responsibility, which was held in Penang, Malaysia on 18–19 November 2015. The content is divided into three major sub-themes: Corporate Governance and Accountability; Corporate Social Responsibility (CSR) and Sustainable Development; and Ethics, Risk and Fraud. The first sub-theme addresses recently identified issues, such as corporate governance reporting, corporate governance regulation differences between countries, governance and financial market economics, financial market supervision, and control and risk management. In turn, the second sub-theme focuses on international auditing standards, green/socially responsible investment, environmental and social accounting and auditing, CSR-related matters, legislation and CSR reporting differences for public listed companies, accounting for sustainable development performance, and sustainability assessment models. The third sub-theme puts the spotlight on financial assessment and diagnosis, modeling, hedging, fraud, bankruptcy, accounting and auditing ethics and ethical problems in financial markets. Taken together, the issues discussed here provide state of art theories and empirical evidence approached from broad perspectives, making the book a valuable resource for researchers, students and practitioners alike.
Book Synopsis An Empirical Analysis of the Relation Between Corporate Governance and Management Fraud by : Mark Swearingen Beasley
Download or read book An Empirical Analysis of the Relation Between Corporate Governance and Management Fraud written by Mark Swearingen Beasley and published by . This book was released on 1994 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Corporate Governance & Fraud Risk Management by : Balwinder Singh
Download or read book Corporate Governance & Fraud Risk Management written by Balwinder Singh and published by Pearson Education India. This book was released on 2014 with total page 212 pages. Available in PDF, EPUB and Kindle. Book excerpt: Corporate Governance and Fraud Risk Management in India presents a thorough examination of corporate frauds in India focusing specifically on promoters, controlling share holders of companies and certain intermediaries. By examining the role of the macroeconomic environment that induces law-abiding citizens to indulge in violations of the law and by analysing the relationship between policy distortions and weak regulatory and enforcement mechanisms, this book emphasizes the need to shed the general atmosphere of cynicism in order to channel well-thought improvements that will strengthen and reinforce the laws and regulations governing corporate frauds in India. While this book will appeal to anyone interested in understanding the nature of corporate governance and fraud risk management in India, it will be especially useful to investigators, forensic auditors, prosecutors, lawyers and judges. Chapters one to ten detail the modus operandi of different kinds of corporate frauds. Chapters eleven and twelve will be useful for policy makers and economists interested in improving corporate governance in India. Bankers will find the analysis of different corporate frauds useful in refining their risk management strategies, specifically in relation to lending. Investors, chartered accountants and investigative journalists will also find this an interesting read.
Book Synopsis An Empirical Study of Corporate Governance and Corporate Fraud by : Minghsu Liang
Download or read book An Empirical Study of Corporate Governance and Corporate Fraud written by Minghsu Liang and published by . This book was released on 2004 with total page 196 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Corporate Governance and Strategic Decision Making by : Lawrence Emeagwali
Download or read book Corporate Governance and Strategic Decision Making written by Lawrence Emeagwali and published by BoD – Books on Demand. This book was released on 2017-09-20 with total page 228 pages. Available in PDF, EPUB and Kindle. Book excerpt: This edited volume aims to intimate and orient readers on the current state of corporate governance and strategic decision making a decade after the global financial crises. In particular, it sheds more light on the current state of affairs of corporate governance mechanisms, codes, and their enforcement as well as novel issues arising. The ten constituent chapters contained herein are authored by seasoned academics with research interests in the areas of corporate governance, strategic management, and sustainable management practices. It provides up-to-date theoretical and empirical evidence of such corporate governance issues as corporate governance codes, corporate fraud, quality of earnings, strategic decision making, corporate social responsibility, sustainable management, and sustainable growth strategies. Irrespective of the diverse nature and span of the topics included, this edited volume is divided into three sections and structured to read as a unit.
Book Synopsis Facets of Corporate Governance and Corporate Social Responsibility in India by : Harpreet Kaur
Download or read book Facets of Corporate Governance and Corporate Social Responsibility in India written by Harpreet Kaur and published by Springer Nature. This book was released on 2021-02-05 with total page 217 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book focuses on the legal and social aspects of corporate governance through doctrinal and empirical research papers presented at the 9th International Conference on Governance Fraud Ethics and Social Responsibility held at National Law University Delhi in 2018. The papers encompass the internal and external factors that affect the interests of a company’s stakeholders, including shareholders, customers, suppliers, government regulators and management, and several other important players. The book provides better clarity on the concept of corporate governance and how it is intertwined with factors such as sustainability, social responsibility and the role of government, taxation and audit, and shareholder engagement.
Book Synopsis Corporate Governance and Its Implications on Accounting and Finance by : Alqatan, Ahmad
Download or read book Corporate Governance and Its Implications on Accounting and Finance written by Alqatan, Ahmad and published by IGI Global. This book was released on 2020-09-25 with total page 425 pages. Available in PDF, EPUB and Kindle. Book excerpt: After the global financial crisis, the topic of corporate governance has been gaining momentum in accounting and finance literature since it may influence firm and bank management in many countries. Corporate Governance and Its Implications on Accounting and Finance provides emerging research exploring the implications of a good corporate governance system after global financial crises. Corporate governance mechanisms may include board and audit committee characteristics, ownership structure, and internal and external auditing. This book is devoted to all topics dealing with corporate governance including corporate governance characteristics, board diversity, CSR, big data governance, bitcoin governance, IT governance, and governance disclosure, and is ideally designed for executives, BODs, financial analysts, government officials, researchers, policymakers, academicians, and students.
Book Synopsis Corporate Governance by : Vasant Raval
Download or read book Corporate Governance written by Vasant Raval and published by CRC Press. This book was released on 2020-03-27 with total page 192 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book facilitates a systematic comprehension of internal workings of corporate governance in practice. Facets of this multidisciplinary, constantly evolving field are discussed and interrelationships among them are explained to provide insights on how certain precepts come into play for various roles in governance. This book pragmatically explains and illustrates with a view to integrate. To keep the scope achievable, the emphasis is placed on the U.S.-based companies; where possible, differences in governance around the world are identified. Three rich sources of knowledge help shape the message of this book: existing paradigms, personal experience in governance, and research on issues and challenges of governance. Features: Permits a holistic view of the complex corporate governance landscape. Discusses and generously illustrates the practice of corporate governance. Aids understanding of issues and challenges of corporate governance. Identifies ways to advance the value of one’s role in corporate governance. Teaches how to avoid crucial mistakes that compromise the value of one’s contribution in the governance process. If you are a professional accountant, securities lawyer, economist, financial analyst, auditor, executive, entrepreneur, or an investor, you will find the book helpful in understanding the entire landscape of governance fairly quickly. Those already involved in the governance arena may find the book refreshing, and may use it to coach others. This book can serve as a reference book in any offering of a course at any academic level.
Book Synopsis Recent Technical Papers on Corporate Governance by : Dennis Wright Michaud
Download or read book Recent Technical Papers on Corporate Governance written by Dennis Wright Michaud and published by . This book was released on 2006 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: During 2004, the Social Science Research Network (SSRN) posted nearly 200 draft and pre-published articles examining aspects of corporate governance on its website. This cluster of new work exceeded by scale that on the telecom collapse, the stock bubble, the overvalued dollar, and the Irish economic renaissance. The question is whether it is evidence that social science research follows what gets media attention, or whether it forms an organic whole attempting to advance towards a solution to the governance crisis. We develop an overview of that part of year 2004ņs corporate governance research that answers partially that question. Articles were evaluated on six factors: intent, hypothesis, sources, methodology, relevance and importance, on a score between zero and one for each factor, providing for a score between zero and six for each article. The articles were then clustered into four categories: 1) the role of the board in explaining the corporate governance crisis 2) the relationship of executive and director compensation and corporate governance 3) the effect of governance indices on firm performance 4) the market for corporate control. In order to test for the Ňorganic wholeň of this stream of literature we evaluated each cluster using the factors as common metrics. In our judgment, a small number of articles (30% of those with scores of six) made contributions to understanding and thus improving governance in 2004. In the first set of articles Uzun et al. found less fraud if boards are smaller and have a lower percentage of non-independent inside directors; public firms having independent directors on nominating and audit committees experience lower levels of fraud (those in the sample tested [1978-2001 period] were not subject to the current requirements of the Sarbanes-Oxley Act of 2002 [SOX] of an independent director to chair the audit committee; thus the results are somewhat dated). Agrawal and Chadha found that boards having independent directors with financial expertise (on the board or audit committee) were less likely to experience a Ňshockň (defined by the authors as a significant accounting restatement). Brown and Caylor found that seven of the metrics utilized by Institutional Shareholder Services (ISS), principally those related to director performance and senior management stock options, had an effect on firm performance. On the second set, Shi found that CEO compensation structure was related to the type of risk (general, industry, and firm specific) that management can be held accountable for. Kadan and Yang found a relationship between executive stock options and earnings management. Datta et al. argue that there is a relationship between managerial stock ownership and corporate debt maturity (shorter debt maturity subjects the firm to greater monitoring by the debt capital markets). Cohen et al. found that subsequent to the passage of the Sarbanes-Oxley Act of 2002 (SOX), firms increased the fixed portion of executive compensation packages to compensate CEOs for the additional liability imposed on them by SOX. Moreover, CEOņs in the post-SOX environment were less likely to invest in R&D or long-term capital spending. Davila and Penalva found that stronger corporate governance is associated with higher proportion of equity in a CEOņs compensation package. On the third article set, Brown and Caylor found that a limited set of governance metrics explain firm performance. Minnick found that the quality of monitoring by the board was a factor driving corporate write-offs; well governed firms recognize write-offs earlier. On the fourth cluster of articles, Qiu found that when public pension ownership in a firm is high, corporate (post merger) performance in stronger. Wang found that block and higher institutional stock ownership (a governance mechanism) reduces corporate fraud and increases fraud detection. Bebchuk et al. find that the entrenchment index (developed from six ISS corporate governance variables) improves firm performance. Bebchuk et al. argue that internal barriers developed by management with the approval of the board constrain outside market governance forces. We also note two governance articles developed in 2004 that are based more on the extensive prior research by authors, rather than new empirical research. We refer to these as Type II articles in this paper. One article of interest by Jensen et al. posits a refinement of executive compensation that they believe will result in an improved performance metric to evaluate management. Shareholder value related to management performance should be measured by changes in earnings, incorporating cost of capital, rather than being measured solely by share price. The authors argue for the creation of bonus banks that allow for negative bonuses, thus holding management accountable for poor performance. Romano found that the development of SOX and derivative governance reforms was not grounded in empirical research. Romano argues that policy makers developed SOX rapidly in response to pressure from the public and media that was amplified by an election cycle. In our view, the articles by Jensen et al. and Romano provide the greatest contribution to our understanding of corporate governance. We believe that while many of the Type I (based on empirical research) articles provide answers to individual corporate governance factors (or sets of factors), they address only partial elements of a multivariate equation, rather than an organic whole, that would offer a solution to strengthen corporate governance.
Book Synopsis The Role of Corporate Governance in Financial Statement Frauds by : Barbara Sveva Magnanelli
Download or read book The Role of Corporate Governance in Financial Statement Frauds written by Barbara Sveva Magnanelli and published by LAP Lambert Academic Publishing. This book was released on 2012-07 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt: The attention on corporate governance, and the role played by it within the companies, has been increasing significantly in the recent years due to the numerous financial statement frauds that occurred. Both academics and practitioners have started to question if the corporate governance has a responsibility in the fraud occurrence and which could be the most relevant factors that can induce fraudulent behaviors. This book has the aim to provide a deep analysis of the causes of the financial statement frauds, taking into account specifically the corporate governance systems in which the firms operate. Different cultural contexts, characterized by various governance models, are analyzed. An empirical analysis of the governance as a whole at first, and of the single governance mechanisms later, is conducted, providing interesting findings on the major governance lacks and failures that could lead to a financial statement fraud occurrence, or at least that could increase the likelihood of its occurrence.
Book Synopsis Integrated Reporting and Corporate Governance by : Laura Girella
Download or read book Integrated Reporting and Corporate Governance written by Laura Girella and published by Routledge. This book was released on 2021-02-15 with total page 97 pages. Available in PDF, EPUB and Kindle. Book excerpt: Corporate governance and corporate reporting are closely linked to each other, and their respective evolutionary patterns are mutually influencing. Along with the recent expansion of company disclosure, a growing attention is being paid to corporate governance determinants and mechanisms underpinning the decision to voluntarily adopt non-financial disclosure formats, such as integrated reporting. At institutional level, several national corporate governance codes have been changed towards the recognition and inclusion of this innovative, non-financial language. In academic research, the influence of corporate governance variables vis-à-vis the choice to embrace such reporting practices has been subject to a long scrutiny. However, only a little inquiry has so far analysed the influence of corporate governance factors on integrated reporting adoption, quality, and credibility. Accordingly, the aim of the book is to investigate if, and to what extent, corporate board composition and characteristics can affect, at the same time, the decision to voluntarily adopt integrated reporting by companies as well as their financial performance. The study carries out an empirical analysis of the professional features of board members at the time of their decision to implement integrated reporting as a new form of company accountability. The work provides innovative insights into the articulated relationships between the quantitative and qualitative composition of corporate boards and the latter’s choice to uptake this advanced form of reporting to represent the wider value creation processes of their organisations.
Book Synopsis Corporate Social Responsibility, Governance And Corporate Reputation by : Petter Gottschalk
Download or read book Corporate Social Responsibility, Governance And Corporate Reputation written by Petter Gottschalk and published by World Scientific. This book was released on 2011-03-11 with total page 210 pages. Available in PDF, EPUB and Kindle. Book excerpt: This unique volume expounds on the nature of white-collar crime and examines its relationship with corporate social responsibility, governance and corporate reputation. Based on empirical study and extensive literature review, this book presents different approaches for repairing damaged corporate reputations and also explains how internal governance and investigations can be conducted. Stages in corporate social responsibility are discussed and knowledge management is underscored as an imperative tool to combat white-collar crime and build corporate reputation.
Book Synopsis Entrepreneurship, Governance and Ethics by : Robert Cressy
Download or read book Entrepreneurship, Governance and Ethics written by Robert Cressy and published by Springer Science & Business Media. This book was released on 2012-02-08 with total page 262 pages. Available in PDF, EPUB and Kindle. Book excerpt: The chapters of this book are a selection of papers presented at a joint conference on Law, Ethics and Finance was held at the York University Schulich School of Business, 16–18 September, 2010. This book highlights with empirical data the strong interplay on ethics in organisational efficiency and entrepreneurial activity, and the role of legal settings and governance in facilitating ethical standards. It is hoped these papers encourage future scholars to continue to investigate the role of law and corporate governance in mitigating corruption and facilitating integrity in management,entrepreneurship and finance. Previously published in the Journal of Business Ethics, Volume 95 Supplement 2, 2010
Book Synopsis Relationship Between Various Corporate Governance Aspects and Financial Reporting Fraud by : Roger Asmar
Download or read book Relationship Between Various Corporate Governance Aspects and Financial Reporting Fraud written by Roger Asmar and published by . This book was released on 2010 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study examines if a relationship exists between various corporate governance aspects and fraudulent financial reporting. The increasing number of corporations that faced fraudulent financial reporting in the past years led to implement new rules and regulations in the corporate governance aspects to prevent such acts. It was discovered that high management officers were the main persons involved in the occurrence of fraudulent financial reporting. The causes were related to deficiencies in the supervision bodies of the company who were engaged in monitoring the management's actions. Many past researches were used to provide an understanding of the corporate governance aspects integrated in this study and offer support to 14 hypothesizes posed. Corporate governance aspects were divided into four groups being the audit committee functionality, board of directors' composition, ownership structure and external auditor functions. This research used the matched pair design to identify if there are significant differences in the corporate governance aspects between fraud and non-fraud companies. A sample of twenty fraud companies was selected relying on the fraud cases identified by the U.S. law courtrooms, along with a sample of twenty non-fraud companies matched with the fraud cases on the basis of their assets size. The Results of statistical paired tests and logistic regression equation find that a significant relation exists between many corporate governance aspects and fraudulent financial reporting. In particularly, this study finds the existence of a negative relationship between audit committee members" financial literacy, nominating committee size, and external auditor tenure length and fraudulent financial reporting. Whereas, The CEO/Chairman duality and the percentage of beneficial ownership are positively related to fraudulent financial reporting.