Board of director's characteristics and the likelihood of corporate fraud: Malaysian case / Airul Aezza Kamaruzzaman

This research investigates whether the board of director's characteristics, i.e. board size, board meeting, board ethnicity, board gender diversity, board independence, and chairman dual role, are associated with the likelihood of fraudulent financial reporting. The sample of this study include...

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Main Author:	Kamaruzzaman, Airul Aezza
Format:	Thesis
Language:	English
Published:	2013
Online Access:	http://ir.uitm.edu.my/id/eprint/17151/ http://ir.uitm.edu.my/id/eprint/17151/2/TM_AIRUL%20AEZZA%20KAMARUZZAMAN%20AC%2013_5.pdf

id	uitm-17151
recordtype	eprints
spelling	uitm-171512018-10-30T06:17:53Z http://ir.uitm.edu.my/id/eprint/17151/ Board of director's characteristics and the likelihood of corporate fraud: Malaysian case / Airul Aezza Kamaruzzaman Kamaruzzaman, Airul Aezza This research investigates whether the board of director's characteristics, i.e. board size, board meeting, board ethnicity, board gender diversity, board independence, and chairman dual role, are associated with the likelihood of fraudulent financial reporting. The sample of this study includes all fraud firms which has been disclosed by the Securities Commission Malaysia matched with an equal number non-fraud firm. A total of 124 firms are included in this study, consisting 62 firms that engaged in fraudulent financial reporting and other 62 of non-fraud firms. Using the logistic regression analysis, the findings show that there is significant relationship between board characteristics (board size, board meeting, board ethnicity, board independence, and chairman dual role) and fraudulent financial reporting. Specifically, the result shows that fraudulent financial reporting is positively associated with board size. In addition, the result shows that firms engaging with fraud have more frequent board meeting, is dominated by Chinese ethnicity, have high proportion of independent directors and the chairman and Chief Executives Officer (CEO) or Managing Director are the same person/director. Overall, this research contributes new evidence on the factors that explain the likelihood of fraudulent financial reporting. 2013 Thesis NonPeerReviewed text en http://ir.uitm.edu.my/id/eprint/17151/2/TM_AIRUL%20AEZZA%20KAMARUZZAMAN%20AC%2013_5.pdf Kamaruzzaman, Airul Aezza (2013) Board of director's characteristics and the likelihood of corporate fraud: Malaysian case / Airul Aezza Kamaruzzaman. Masters thesis, Universiti Teknologi MARA.
repository_type	Digital Repository
institution_category	Local University
institution	Universiti Teknologi MARA
building	UiTM Institutional Repository
collection	Online Access
language	English
description	This research investigates whether the board of director's characteristics, i.e. board size, board meeting, board ethnicity, board gender diversity, board independence, and chairman dual role, are associated with the likelihood of fraudulent financial reporting. The sample of this study includes all fraud firms which has been disclosed by the Securities Commission Malaysia matched with an equal number non-fraud firm. A total of 124 firms are included in this study, consisting 62 firms that engaged in fraudulent financial reporting and other 62 of non-fraud firms. Using the logistic regression analysis, the findings show that there is significant relationship between board characteristics (board size, board meeting, board ethnicity, board independence, and chairman dual role) and fraudulent financial reporting. Specifically, the result shows that fraudulent financial reporting is positively associated with board size. In addition, the result shows that firms engaging with fraud have more frequent board meeting, is dominated by Chinese ethnicity, have high proportion of independent directors and the chairman and Chief Executives Officer (CEO) or Managing Director are the same person/director. Overall, this research contributes new evidence on the factors that explain the likelihood of fraudulent financial reporting.
format	Thesis
author	Kamaruzzaman, Airul Aezza
spellingShingle	Kamaruzzaman, Airul Aezza Board of director's characteristics and the likelihood of corporate fraud: Malaysian case / Airul Aezza Kamaruzzaman
author_facet	Kamaruzzaman, Airul Aezza
author_sort	Kamaruzzaman, Airul Aezza
title	Board of director's characteristics and the likelihood of corporate fraud: Malaysian case / Airul Aezza Kamaruzzaman
title_short	Board of director's characteristics and the likelihood of corporate fraud: Malaysian case / Airul Aezza Kamaruzzaman
title_full	Board of director's characteristics and the likelihood of corporate fraud: Malaysian case / Airul Aezza Kamaruzzaman
title_fullStr	Board of director's characteristics and the likelihood of corporate fraud: Malaysian case / Airul Aezza Kamaruzzaman
title_full_unstemmed	Board of director's characteristics and the likelihood of corporate fraud: Malaysian case / Airul Aezza Kamaruzzaman
title_sort	board of director's characteristics and the likelihood of corporate fraud: malaysian case / airul aezza kamaruzzaman
publishDate	2013
url	http://ir.uitm.edu.my/id/eprint/17151/ http://ir.uitm.edu.my/id/eprint/17151/2/TM_AIRUL%20AEZZA%20KAMARUZZAMAN%20AC%2013_5.pdf
first_indexed	2023-09-18T22:57:40Z
last_indexed	2023-09-18T22:57:40Z
_version_	1777417962175594496

Board of director's characteristics and the likelihood of corporate fraud: Malaysian case / Airul Aezza Kamaruzzaman

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