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Academic independent directors and corporate fraud: evidence from China

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  • Rui Xiang
  • Wenyan Zhu
Abstract
This paper examined the effect of academic independent directors on the incidence of corporate fraud in a sample of listed Chinese companies from 2007 to 2017. A significant inhibitory effect on fraudulent activities was found when academic directors were on the board, which was stronger when the academic directors were highly reputable or from legal and accounting backgrounds. Negative relationships between academic directors and the likelihood of fraud commission and positive relationships for the likelihood of fraud detection were also proven. This study highlighted the corporate fraud prevention effect that academic independent directors can have on company operations.

Suggested Citation

  • Rui Xiang & Wenyan Zhu, 2023. "Academic independent directors and corporate fraud: evidence from China," Asia-Pacific Journal of Accounting & Economics, Taylor & Francis Journals, vol. 30(2), pages 285-303, March.
    • Handle: RePEc:taf:raaexx:v:30:y:2023:i:2:p:285-303
    DOI: 10.1080/16081625.2020.1848594
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    Cited by:

    1. Mirza, Sultan Sikandar & Miao, Yiyao & Corbet, Shaen & Scrimgeour, Frank & Goodell, John W., 2024. "Benefits of Top Management Team Education for Corporate Digital Transformation: A Critical Mass Perspective from China," Finance Research Letters, Elsevier, vol. 61(C).
    2. Liqiang Chen & Hong Fan & Xiaofei Song, 2023. "Impact of professor‐directors on Chinese firms' environmental performance," International Review of Finance, International Review of Finance Ltd., vol. 23(4), pages 696-720, December.

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