Konferenzbeitrag
Anticorruption efforts and corporate fraud
This study examines whether and how anticorruption efforts may mitigate the risk of corporate fraud. Based on a sample of Chinese publicly listed firms over the period of 2008 to 2017, we find that anticorruption efforts reduce the likelihood of fraud commission and increase the likelihood of detection given fraud. These effects are driven by state-owned enterprises and politically connected firms through politician board members. We also find that firms located in regions with well-developed market and legal institutions are less likely to commit fraud in the post anticorruption period. Firms increasing internal monitoring by appointing local independent directors with accounting background help to explain the reduction of fraud in these regions. This study contributes to the literature on corporate wrongdoing and the design of strategies to mitigate the risk of corporate fraud in an emerging economy context.
- Sprache
-
Englisch
- Erschienen in
-
Series: Beiträge zur Jahrestagung des Vereins für Socialpolitik 2020: Gender Economics
- Klassifikation
-
Wirtschaft
Corporate Finance and Governance: General
Mergers; Acquisitions; Restructuring; Voting; Proxy Contests; Corporate Governance
Business and Securities Law
- Thema
-
Corporate fraud
Anticorruption
Corporate governance
Firm heterogeneity
Internal monitoring
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Zou, Na
- Ereignis
-
Veröffentlichung
- (wer)
-
ZBW - Leibniz Information Centre for Economics
- (wo)
-
Kiel, Hamburg
- (wann)
-
2020
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:43 MEZ
Datenpartner
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Konferenzbeitrag
Beteiligte
- Zou, Na
- ZBW - Leibniz Information Centre for Economics
Entstanden
- 2020
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