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Determinants of Internal and External Corporate Governance Predictors of Operational Risk of Fraud of China's State Owned Enterprises

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  • Jinhui Kuang

Abstract

This paper attempts to estimate the impact of four factors on corporate fraud rate using panel data of China's State Owned Enterprises. The sample period is 2010-2012. We extract company information from annual reports of 60 State Owned Enterprises. We found strong evidence that independence of board members is negatively correlated to the number of fraudulent cases. The other three variables -Relation Base, Executive Board and Educational level- are positively correlated.

Suggested Citation

  • Jinhui Kuang, 2014. "Determinants of Internal and External Corporate Governance Predictors of Operational Risk of Fraud of China's State Owned Enterprises," Business and Economic Research, Macrothink Institute, vol. 4(2), pages 172-185, December.
    • Handle: RePEc:mth:ber888:v:4:y:2014:i:2:p:172-185
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    References listed on IDEAS

    as
    1. Hamadi Matoussi & Ines Gharbi, 2011. "Board Independence and Corporate Fraud: The Case of Tunisian Firms," Working Papers 620, Economic Research Forum, revised 09 Jan 2011.
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    More about this item

    Keywords

    State owned Enterprise; Corporate governance; Corporate risk; Panel data analysis;
    All these keywords.

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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