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Do Directors' Network Positions Affect Corporate Fraud?

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成果类型:
期刊论文
作者:
Zeng, Sen;Xiao, Longjun;Jiang, Xueyan;Huang, Yiqian;Li, Yanru;...
通讯作者:
Li, YR
作者机构:
[Xiao, Longjun; Zeng, Sen; Huang, Yiqian; Jiang, Xueyan] Wuhan Polytech Univ, Sch Management, Wuhan 430023, Peoples R China.
[Li, YR; Li, Yanru] Zhongnan Univ Econ & Law, Sch Accounting, Wuhan 430073, Peoples R China.
[Yuan, Cao] Wuhan Polytech Univ, Sch Math & Comp Sci, Wuhan 430024, Peoples R China.
通讯机构:
[Li, YR ] Z
Zhongnan Univ Econ & Law, Sch Accounting, Wuhan 430073, Peoples R China.
语种:
英文
关键词:
sustainability;corporate fraud;directors' network position;external auditors;internal controls
期刊:
Sustainability
ISSN:
2071-1050
年:
2024
卷:
16
期:
15
基金类别:
Social Science Foundation of Hubei Province of China [22ZD097]; China University Industry Research Innovation Fund [2019ITA03044]
机构署名:
本校为第一机构
院系归属:
数学与计算机学院
摘要:
Corporate fraud poses a significant obstacle for sustainable business development. Drawing on social network analysis, this paper used data originated from Chinese-listed companies from 2009 to 2022 and found that directors' network position significantly mitigates corporate fraud. Mechanism tests indicated that the quality of external auditors and internal control play a mediating role in this relationship. Further analysis showed that the network positions of independent directors, non-independent directors, and female directors individually inhibit the inclination of corporate fraud when co...

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