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 …

The question of whether females tend to act more ethically or risk-averse compared to males
is an interesting ethical puzzle. Using a large sample of US firms over the 1992–2014 …

We explore whether firms with more conditionally conservative accounting practices have
higher stock returns than other firms during the Covid‐19 outbreak. We find evidence that …

Female directors are under-representative in the technology sector. There is a distinct lack of
research into the relationship between board gender diversity and environmental …

Kecurangan laporan keuangan merupakan perilaku oportunistik agen yang menyesatkan
prinsipal akibat adanya asimetri informasi. Prinsipal memanfaatkan tata kelola perusahaan …

We investigate the influence of female chief financial officers (CFOs) on accounting fraud.
Using a sample of Chinese listed firms for the period from 2003 to 2015, we find firms with …

Pencegahan Fraud pada Pemerintahan Desa. Tujuan penelitian ini adalah untuk menelaah
pengaruh sejumlah variabel terkait individu dan budaya terhadap kecenderungan fraud …

Purpose The purpose of this present study is to assess the impact of intellectual capital (IC)
on fraud in listed firms' financial statements on the Tehran Stock Exchange (TSE). In other …

Abstract Are female CEOs greener? Few studies have explicitly scrutinised the roles of
female CEOs and their political embeddedness in green innovation. In the present work, the …

Using a sample of 3.808 non-financial European Union listed companies from 2011 to 2020,
this study extends previous research by empirically examining how board gender diversity …