Chief financial officer demographic characteristics and fraudulent financial reporting in China

被引：52

作者：

Sun, Jinghui ^{[1
]}

Kent, Pamela ^{[2
]}

Qi, Baolei ^{[1
]}

Wang, Jiwei ^{[3
]}

机构：

[1] Xi An Jiao Tong Univ, Sch Management, Xian, Peoples R China

[2] Univ Adelaide, Accounting & Finance Dept, Adelaide, SA, Australia

[3] Singapore Management Univ, Sch Accountancy, Singapore, Singapore

来源：

ACCOUNTING AND FINANCE | 2019年 / 59卷 / 04期

基金：

中国国家自然科学基金; 中国博士后科学基金;

关键词：

Fraud; CFO age; CFO gender; CFO education; CORPORATE GOVERNANCE; EARNINGS MANAGEMENT; GENDER-DIFFERENCES; UPPER ECHELONS; TOP; FIRM; CEOS; ALLOCATION; STYLE; CFOS;

D O I：

10.1111/acfi.12286

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

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.

引用

页码：2705 / 2734

页数：30

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