An Empirical Analysis of the Relation Between the Board of Director Composition and Financial Statement Fraud.
实证检验董事会中外部成员比例越高是否显著降低财务报表舞弊的可能性，并分析外部董事、灰色董事、独立董事及审计委员会等董事会特征的影响。
Abstract Examines the prediction that the inclusion of larger proportions of outside members on the board of directors significantly reduces the likelihood of financial statement fraud. Fraud firm selection; Differences in outside directors; Grey and independent directors; Consideration of audit committees; Other board characteristics.