Gender diversity and financial statement fraud

Y Wang, M Yu, S Gao - Journal of Accounting and Public Policy, 2022 - Elsevier
This study investigates the role of gender diversity in fraud commission and detection with a
view to identifying whether companies with more female corporate leaders are less likely to …

Do major customers encourage innovative sustainable development? Empirical evidence from corporate green innovation in China

C Huang, X Chang, Y Wang, N Li - Business Strategy and the …, 2023 - Wiley Online Library
This paper examines the impact of customer concentration on green innovation in Chinese
listed firms between 2006 and 2018 through the dynamic panel generalized method of …

Fraud commitment in a smaller world: Evidence from a natural experiment

J Xiong, C Ouyang, JY Tong, FF Zhang - Journal of Corporate Finance, 2021 - Elsevier
This study examines the effect of proximity on corporate fraud commitment using the
introduction of high-speed rail (HSR) as an exogenous shock to travel time. We find that …

Tata kelola perusahaan dalam mengurangi kecurangan laporan keuangan (systematic literature review dengan metode meta sintesis)

A Tanjaya, F Kwarto - Jurnal Akademi Akuntansi, 2022 - ejournal.umm.ac.id
Kecurangan laporan keuangan merupakan perilaku oportunistik agen yang menyesatkan
prinsipal akibat adanya asimetri informasi. Prinsipal memanfaatkan tata kelola perusahaan …

Do state subsidies increase corporate environmental spending?

Y Wang, Y Zhang - International Review of Financial Analysis, 2020 - Elsevier
This study investigates the impact of state subsidies on corporate environmental spending of
Chinese listed firms between 2011 and 2018, using a hand-collected data from corporate …

CEO's marketing experience and firm green innovation

H Huang, Y Chang, L Zhang - Business Strategy and the …, 2023 - Wiley Online Library
Drawing on upper echelons theory (UET), we examine whether and how chief executive
office (CEO) marketing experience affects firm green innovation. Using a sample of Chinese …

Can mixed-ownership reform drive the green transformation of SOEs?

R Yuan, C Li, N Li, MA Khan, X Sun, N Khaliq - Energies, 2021 - mdpi.com
In the construction of ecological civilization, green innovation has become an important
driving force for the sustainable development of state-owned enterprises (SOEs). This paper …

Gender board diversity and corporate fraud: empirical evidence from US companies

A Maulidi - Journal of Financial Crime, 2023 - emerald.com
Purpose This study aims to examine the effect of gender board diversity on corporate fraud.
Particularly, it is to gain empirical evidence whether firms with more female corporate …

CEO tenure and environmental fraud for listed family firms

Y Wang, Y Zhang, X Chang… - Business Strategy and the …, 2024 - Wiley Online Library
This paper examines CEO tenure's impact on the environmental fraud committed by listed
Chinese family firms from the year 2012 to 2019. Using a bivariate probit model, we provide …

[HTML][HTML] Financial statement fraud, recidivism and punishment

Y Wang, JK Ashton, A Jaafar - Emerging Markets Review, 2023 - Elsevier
This study examines the relationship between the high reported levels of recidivism
committed by Chinese firms and different punishments between 2007 and 2019. We find that …