Empirical Analysis of the Relation Between the Board of Director Composition and Financial Statement Fraud 董事会组成与财务报表舞弊关系的实证分析.pdfVIP
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THE ACCOUNTING REVIEW
Vol. 7 1, No. 4
October 1996
pp. 443-465
An Empirical Analysis of the
Relation Between the Board
of Director Composition and
Financial Statement Fraud
Mark S. Beasley
North Carolina State University
ABSTRACT: This study empirically tests the prediction that the inclusion of larger
proportions of outside members on the board of directors significantly reduces the
likelihood of financial statement fraud. Results from logit regression analysis of 75
fraud and 75 no-fraudfirmsindicate that no-fraudfirmshave boards with significantly
higher percentages of outside members than fraudfirms; however, the presence of
an audit committee does not significantly affect the likelihood of financial statement
fraud. Additionally, as outside director ownership in the firm and outside director
tenure on the board increase, and as the number of outside directorships in other
firms held by outside directors decreases, the likelihoodof financial statement fraud
decreases.
Key Words: Audit committees, Board of director composition, Corporate gover-
nance, Financial statement fraud.
Data Availability: Data for this paper come from public sources. A list of sample
firms is available from the author upon request.
This paperis from my dissertationcompleted atMichigan StateUniversity. I am gratefulfor helpful comments from
my dissertat
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