Publication Type

Journal Article

Publication Date

7-2017

Abstract

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. Accounting and Finance

Keywords

CFO age, CFO education, CFO gender, Fraud

Discipline

Accounting | Corporate Finance | Finance and Financial Management

Research Areas

Corporate Reporting and Disclosure

Publication

Accounting and Finance

ISSN

0810-5391

Identifier

10.1111/acfi.12286

Publisher

Wiley: 24 months

Creative Commons License

Creative Commons Attribution-Noncommercial-No Derivative Works 4.0 License
This work is licensed under a Creative Commons Attribution-Noncommercial-No Derivative Works 4.0 License.

Additional URL

http://doi.org/10.1111/acfi.12286

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