Business, Management and Accounting
8 years ago

Fraud Thrives in Companies with Frequent Board Meetings, Ownership Matters

South East Asia Research
Effect of Board Composition and Ownership Characteristics on Fraud
Yuan George Shan, Chris Graves, Hussen Hassan Ali

Paper Summary

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The article explores how different aspects of how companies are run in Malaysia can affect the likelihood of fraud happening. By looking at data from 200 companies over three years, the researchers found that having more board meetings was linked to more fraud cases. However, having state or foreign ownership seemed to reduce the chances of fraud. Other factors like the number of independent directors, board size, CEO duality, and audit quality didn't show a clear impact on fraud. This suggests that certain governance practices can play a role in preventing fraud in Malaysian listed companies.