Chief financial officer demographic characteristics and fraudulent financial reporting in China

Chief financial officer demographic characteristics and fraudulent financial reporting in China

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 pe...

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Bibliographic Details
Main Authors: SUN, Jinghui, KENT, Pamela, QI, Baolei, WANG, Jiwei
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2019
Subjects:
CFO age
CFO education
CFO gender
Fraud
Accounting
Corporate Finance
Finance and Financial Management
Online Access:https://ink.library.smu.edu.sg/soa_research/1639
https://ink.library.smu.edu.sg/context/soa_research/article/2666/viewcontent/CFO_demographic_characteristics_China_2017_pp.pdf
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Institution: Singapore Management University
Language: English
Description
Summary: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. Accounting and Finance

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