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The effect of demographic diversity in top management team and in board of directors on fraudulent financial reporting
최고경영진의 인구통계학적 다양성과 이사회의 인구통계학적 다양성이 재무제표 사기 발생에 미치는 영향

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Authors
이세영
Advisor
박철순
Major
경영대학 경영학과
Issue Date
2015-02
Publisher
서울대학교 대학원
Keywords
corporate governanceboard monitoringboard diversitytop management team diversitytop management fraudfraudulent financial reporting
Description
학위논문 (석사)-- 서울대학교 대학원 : 경영학과, 2015. 2. 박철순.
Abstract
This study examined how demographic diversity present in the top management team and in the board of directors may influence the likelihood of a firms fraudulent financial reporting. It also evaluated board demography with respect to top management team demography to detect whether demographic dissimilarity between the two groups can enhance monitoring effectiveness, resulting in lower likelihood of fraudulent financial reporting. Data from the top management teams and boards of directors of 90 firms – 30 firms accused of financial statement fraud and 60 matched firms – revealed a strong negative relationship between the likelihood of fraud and top management team diversity and board diversity, measured by variances in age, tenure, gender, functional background, and educational background.
Language
English
URI
https://hdl.handle.net/10371/124560
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College of Business Administration/Business School (경영대학/대학원)Dept. of Business Administration (경영학과)Theses (Master's Degree_경영학과)
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