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Institutional Ownership, CEO Characteristics and the Probability of Fraud Occurrence in Firms
Academic Journal of Accounting and Economic Researches
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| Title |
Institutional Ownership, CEO Characteristics and the Probability of Fraud Occurrence in Firms
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| Creator |
Taleb Nia, Maryam Bahadori , Mahjoobeh Hajalizadeh, Ghodrat allah
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| Description |
A lot of studies focus on market reaction to the disclosure of fraud and managers’ commitment facing financial distortions. However, it is not clear that how firms’ fraud influences decision making and polices of the firms. Most of investors and law legislators believe that some features of corporate governance help protect shareholders’ interests and reduce any conflict of interest between the shareholders and the management. This can reduce the likelihood of fraud at the firms. The aim of this study is to investigate the relationship between institutional ownership, CEO characteristics and the probability of fraudulent financial reporting of listed firms on the Stock Exchange in Tehran. The studied sample consists of 100 firms listed in Tehran Stock Exchange during the five-year period 2010 to 2014. To verify the hypotheses, multiple regression method is used. The results of testing the hypotheses show that there is a significant relationship between institutional ownership, and CEO influence and the possibility of fraudulent financial reporting in firms. However, there is no significant relationship between duality of CEO task and the risk of fraudulent financial reporting in firms.
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| Publisher |
Academic Journal of Accounting and Economic Researches ISSN 2333-0783
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| Contributor |
—
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| Date |
2016-07-17
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article |
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| Format |
application/pdf
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| Identifier |
http://worldofresearches.com/ojs-2.4.4-1/index.php/ajaer/article/view/294
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| Source |
Academic Journal of Accounting and Economic Researches ISSN 2333-0783; Vol 5, No 3 (2016): July 2016
2333-0783 2375-7493 |
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| Language |
eng
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| Relation |
http://worldofresearches.com/ojs-2.4.4-1/index.php/ajaer/article/view/294/231
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| Rights |
Copyright (c) 2016 Academic Journal of Accounting and Economic Researches ISSN 2333-0783
http://creativecommons.org/licenses/by-nc/4.0 |
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