Boards’ and Firms’ Characteristics: The case for Fraudulent Financial Reporting in Malaysia
The purpose of this paper is to provide valuable insights into the characteristics of fraudulent financial reporting in the period pre- and post-fraud. The objective of the study is to examine signals or red flags that exist among fraud firms such as their audit committee size, audit committee indep...
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2012
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| Online Access: | http://irep.iium.edu.my/25168/ http://irep.iium.edu.my/25168/1/BAFA%2520Conference%25202012%2520-%2520outline%2520schedule.pdf http://irep.iium.edu.my/25168/2/BAFA%2520Conference%25202012%2520-%2520presentation%2520schedule.pdf http://irep.iium.edu.my/25168/9/sherliza_FFR_P2_Dec_14.pdf |
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iium-251682012-10-17T00:31:33Z http://irep.iium.edu.my/25168/ Boards’ and Firms’ Characteristics: The case for Fraudulent Financial Reporting in Malaysia Puat Nelson, Sherliza H91 General special H96 Public policy (General), Policy sciences The purpose of this paper is to provide valuable insights into the characteristics of fraudulent financial reporting in the period pre- and post-fraud. The objective of the study is to examine signals or red flags that exist among fraud firms such as their audit committee size, audit committee independence, board’s size, independent directors, block holders, cash flows and long term debts. Companies of fraud firms were identified from the Securities Commission enforcement actions from year 2000 until 2008. Findings provide practical implications to accounting regulators and practitioners since it revealed boards’ size, block holders and operating cash flow have significant relationship with fraudulent financial reporting. The study concludes that firms that spend more on operating activities, that have larger board’s size and block holders, are less likely to be involved in fraudulent financial reporting. 2012 Conference or Workshop Item PeerReviewed application/pdf en http://irep.iium.edu.my/25168/1/BAFA%2520Conference%25202012%2520-%2520outline%2520schedule.pdf application/pdf en http://irep.iium.edu.my/25168/2/BAFA%2520Conference%25202012%2520-%2520presentation%2520schedule.pdf application/pdf en http://irep.iium.edu.my/25168/9/sherliza_FFR_P2_Dec_14.pdf Puat Nelson, Sherliza (2012) Boards’ and Firms’ Characteristics: The case for Fraudulent Financial Reporting in Malaysia. In: British Accounting & Finance Association Annual Conference, 17-19 April 2012, Brighton, UK. (Unpublished) |
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Digital Repository |
| institution_category |
Local University |
| institution |
International Islamic University Malaysia |
| building |
IIUM Repository |
| collection |
Online Access |
| language |
English English English |
| topic |
H91 General special H96 Public policy (General), Policy sciences |
| spellingShingle |
H91 General special H96 Public policy (General), Policy sciences Puat Nelson, Sherliza Boards’ and Firms’ Characteristics: The case for Fraudulent Financial Reporting in Malaysia |
| description |
The purpose of this paper is to provide valuable insights into the characteristics of fraudulent financial reporting in the period pre- and post-fraud. The objective of the study is to examine signals or red flags that exist among fraud firms such as their audit committee size, audit committee independence, board’s size, independent directors, block holders, cash flows and long term debts. Companies of fraud firms were identified from the Securities Commission enforcement actions from year 2000 until 2008. Findings provide practical implications to accounting regulators and practitioners since it revealed boards’ size, block holders and operating cash flow have significant relationship with fraudulent financial reporting. The study concludes that firms that spend more on operating activities, that have larger board’s size and block holders, are less likely to be involved in fraudulent financial reporting.
|
| format |
Conference or Workshop Item |
| author |
Puat Nelson, Sherliza |
| author_facet |
Puat Nelson, Sherliza |
| author_sort |
Puat Nelson, Sherliza |
| title |
Boards’ and Firms’ Characteristics:
The case for Fraudulent Financial Reporting in Malaysia
|
| title_short |
Boards’ and Firms’ Characteristics:
The case for Fraudulent Financial Reporting in Malaysia
|
| title_full |
Boards’ and Firms’ Characteristics:
The case for Fraudulent Financial Reporting in Malaysia
|
| title_fullStr |
Boards’ and Firms’ Characteristics:
The case for Fraudulent Financial Reporting in Malaysia
|
| title_full_unstemmed |
Boards’ and Firms’ Characteristics:
The case for Fraudulent Financial Reporting in Malaysia
|
| title_sort |
boards’ and firms’ characteristics:
the case for fraudulent financial reporting in malaysia |
| publishDate |
2012 |
| url |
http://irep.iium.edu.my/25168/ http://irep.iium.edu.my/25168/1/BAFA%2520Conference%25202012%2520-%2520outline%2520schedule.pdf http://irep.iium.edu.my/25168/2/BAFA%2520Conference%25202012%2520-%2520presentation%2520schedule.pdf http://irep.iium.edu.my/25168/9/sherliza_FFR_P2_Dec_14.pdf |
| first_indexed |
2023-09-18T20:37:37Z |
| last_indexed |
2023-09-18T20:37:37Z |
| _version_ |
1777409151656263680 |