Chief financial officer demographic characteristics and fraudulent financial reporting in China
Sun, Jinghui, Kent, Pamela, Qi, Baolei, & Wang, Jiwei (2019) Chief financial officer demographic characteristics and fraudulent financial reporting in China. Accounting and Finance, 59(4), pp. 2705-2734.
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33285077. |
Description
We investigate whether management's cognitions, values and perceptions are associated with fraud for 18 863 firm-years for Chinese listed firms from 2000 to 2014. Demographic characteristics of the chief financial officer (CFO) are used as proxies for management's cognitions, values and perceptions. We find that fraudulent financial reporting is higher when CFOs are younger, male, and have lower education backgrounds. An analysis of inflated earnings, fictitious assets, material omissions and other material misstatements provide similar results, with the exception that CFOs with higher education levels are associated with more inflated earnings.
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| ID Code: | 123411 | ||
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| Item Type: | Contribution to Journal (Journal Article) | ||
| Refereed: | Yes | ||
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| Measurements or Duration: | 30 pages | ||
| Keywords: | CFO age, CFO education, CFO gender, Fraud | ||
| DOI: | 10.1111/acfi.12286 | ||
| ISSN: | 1467-629X | ||
| Pure ID: | 33285077 | ||
| Divisions: | Past > QUT Faculties & Divisions > QUT Business School Current > Schools > School of Accountancy |
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| Copyright Owner: | 2017 AFAANZ | ||
| Copyright Statement: | This is the peer reviewed version of the following article: Sun, J., Kent, P., Qi, B. and Wang, J. (2019), Chief financial officer demographic characteristics and fraudulent financial reporting in China. Account Finance, 59: 2705-2734. doi:10.1111/acfi.12286, which has been published in final form at https://doi.org/10.1111/acfi.12286. This article may be used for non-commercial purposes in accordance with Wiley Terms and Conditions for Use of Self-Archived Versions. | ||
| Deposited On: | 04 Dec 2018 04:52 | ||
| Last Modified: | 07 Apr 2025 08:01 |
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