BOARD CHARACTERISTICS AND THE LIKELIHOOD OF FINANCIAL STATEMENT FRAUD

BOARD CHARACTERISTICS AND THE LIKELIHOOD OF FINANCIAL STATEMENT FRAUD

The study examines the effect of board characteristics on financial statement fraud likelihood of quoted manufacturing firms in Nigeria. The scope of the study covers board attributes such as board independence, board expertise and board diligence; and the beneish M-score was used as the measure of...

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Bibliographic Details
Main Authors: Muhammed Lawal Subair, Ramat Titlayo Salman, Ayodeji Fatai Abolarin, Abdulrasheed Taiwo Abdullahi, Akeem Sisofa Othman
Format: Article
Language:English
Published: Nicolaus Copernicus University in Toruń 2020-07-01
Series:Copernican Journal of Finance & Accounting
Subjects:
board independence
expertise
diligence
financial fraud
likelihood
Online Access:https://apcz.umk.pl/czasopisma/index.php/CJFA/article/view/30901

Internet

https://apcz.umk.pl/czasopisma/index.php/CJFA/article/view/30901

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