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CORPORATE GOVERNANCE AND FRAUD: EVIDENCE FROM CHINA
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Langnan Chen 
, Weibin Lin
Abstract
This study investigates the relationship between corporate governance and corporate fraud by utilizing logit regression and by employing a sample of 176 firms listed in Chinese stock markets during the period from 2001 to 2005. The results s reveal that: (1) the proportion of independent members in board of directors is lower for firms experiencing corporate fraud than for no-fraud firms; (2) the firms with CEOs being the chairmen of board of directors are more likely to commit corporate fraud than the other firms; (3) the financial incentives to executives are greater for firms experiencing corporate fraud than for no-fraud firms; (4) capital structure has significant and positive effect on corporate fraud in China.
Keywords: Сorporate Governance, Corporate Fraud, State Owned Enterprises
How to cite this paper: Chen, L., & Lin, W. (2007). Corporate governance and fraud: Evidence from China. Corporate Ownership & Control, 4(3), 139-145. https://doi.org/10.22495/cocv4i3p12
