Ownership structure, corporate governance, and fraud: Evidence from China

By Gong-meng Chen, Michael Firth, Daniel N. Gao, Oliver M. Rui. 2006

1,052 citations recorded by the source corpus.

Subfields: Accounting, Sociology and Political Science

View Paper: https://www.semanticscholar.org/paper/73837b0bb3ac0bf930974e9be4b9e7fc60a16370

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Citations in the corpus

Corporate governance: the impact of director and board structure, ownership structure and corporate control on the performance of listed companies on the Ghana stock exchange (2016, background): “Chen et al., (2006) and Lo et al., (2010) added that greater board independence results in the reduction of fraudulent activities and the misappropriation of scare resources.”
Recasting the Iron Rice Bowl: The Reform of China's State-Owned Enterprises (2017, methodology): “Chen et al. (2006) document that Chinese firms that have more outsiders on their boards are less likely to engage in fraud. And the studies of Fan et al. (2011) and Deng et al. (2011) document that outside board members are often ignored in corporatized SOEs.”
Firm Profitability, State Ownership, and Top Management Turnover at the Listed Firms in China: A Behavioral Perspective (2009, neutral): “Boards that meet more frequently tend to devote more time to corporate governance (Chen et al., 2006) 5 .”
Corporate Environmental Responsibility in Polluting Industries: Does Religion Matter? (2013, background): “The set of index presents the Marketilization in China’s provinces and has been widely used in China studies (Chen et al. 2006; Jian and Wong 2010; Wang et al. 2008).”
Accounting Fraud, Auditing and the Role of Government Sanctions in China (2015, neutral): “We include control variables prior studies on financial statement fraud find important (Chen et al., 2006; Lennox & Pittman, 2010).”
Mandatory Corporate Social Responsibility (CSR) Reporting and Financial Reporting Quality: Evidence from a Quasi-Natural Experiment (2016, background): “There are also a few studies that find no consistent evidence on the relationship between firms’ CSR performance and earnings management (Trébucq and Russ 2005; Chih et al. 2008). Unlike the extant studies that focus on the association between CSR performance and financial reporting quality, this st”
Corporate governance in emerging markets: A survey (2013, neutral): “Chen et al. (2011) find that U.”
Corporate governance and firm efficiency: Evidence from China's publicly listed firms (2009, background): “However, it was not until June 2003 that non-executive directors are required to be ―independent‖ ( Chen, Firth, Gao and Rui, 2006 ).”
Player and Referee Roles Held Jointly: The Effect of State Ownership on China’s Regulatory Enforcement Against Fraud (2010, background): “Chinese courts are believed to be not politically powerful and consequently are reluctant to take cases involving (politically) powerful defendants (Clarke, 2003); and this is even more true for the main securities regulator CSRC (see Anderson, 2000, Chen et al., 2005; and Chen et al., 2006).”
Corporate governance and earnings management in the Chinese listed companies: A tunneling perspective ☆ (2007, background): “As prior literature suggests (e.g., Chen et al., 2006; Jian and Wong, 2005), Chinese listed companies mainly use some discretionary items such as accruals to management earnings.”