Purpose This paper aims to highlight the role and impact of corporate governance in
combating fraud by drawing on insights from the literature, identify gaps in the literature and …

This article reviews research conducted from 2011-2020 on the corporate governance of
Korean firms. The purpose is to promote academic interest in Korean corporate governance …

This study introduces a novel perspective on financial fraud detection by exploring the utility
of managers' abnormal tone. To mitigate bias in indicator selection, we implement a feature …

Purpose Digitalization is increasingly important for promoting authentic CSR practices. Firms
with higher CSR levels motivate their employees to pursue their goals and demonstrate their …

We examine the impact of institutional investors on the effectiveness of firms' governance in
Korea, as evidenced by information asymmetry. We find that lagged institutional …

Enterprises should strive for sustainable development since it is a vital component of the
economy. Sustainable development serves as a safeguard against elements that might …

Regulatory intervention is important in shaping corporate behaviour, especially in markets
with relatively weak property rights. Using a sample of publicly listed companies in China …

Fraud is one of the most harmful phenomena, because it leads to collapse of organizations,
causes economic downfall of countries, and destroys faith in a country's capital markets. The …

This study examines whether internal and external perceptions and perception differences
can significantly improve the effectiveness of financial fraud detection. Specifically, we …

This study examines the moderating effect of judicial efficiency and firm-level governance on
the relationship between internal pyramid structure and dividend. The results suggest that …