지원사업
학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
커뮤니티
연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
논문 기본 정보
- 자료유형
- 학술저널
- 저자정보
- 저널정보
- 대한산업공학회 Industrial Engineering & Management Systems Industrial Engineering & Management Systems Vol.16 No.4
- 발행연도
- 2017.12
- 수록면
- 507 - 516 (10page)
- DOI
- 10.7232/iems.2017.16.4.507
이용수
초록· 키워드
오류제보하기
The aim of this inquiry is to investigate the effect of corporate governance on fraud contingency in the cognitive valuation theory that has evaluated fraud contingency in 158 companies of Tehran stock exchange from 2011 to 2015. Logistic regression test has been used to verify the hypotheses. Results of the inquiry have shown that there isn’t any meaningful relationship between external corporate governance (institutional ownership) and the likelihood of fraud. Institutional ownership cannot affect the likelihood of fraud through more inspections on managers in order to control opportunistic demeanor and decreasing agency. One reason for above conclusion is cognitive evaluation theory because cognitive evaluation theory claims that, external pressure and control may excite the internal motives caused by managers independence and leads them to committee fraud in financial statements, in this way, pressure and control eliminate fraud contingency even it can have inverse effect. The other results of this inquiry are lack of relationship between domestic corporate governance (size of the headboard, percentage of non-obligated managers and the role of headboard dichotomy) and fraud contingency. But there is relationship between headboard’s reward and fraud contingency, based on the cognitive evaluation theory external rewards may increase fraud contingency in companies.
목차
ABSTRACT
1. INTRODUCTION
2. REVIEWING THEORETICAL FOUNDATIONS
4. RESEARCH MODEL AND ITS VARIABLES
5. METHODOLOGY OF THE RESEARCH
6. RESEARCH HYPOTHESES EXAMINATION
7. CONCLUSION AND RECOMMENDATIONS
REFERENCES
참고문헌 (23)
참고문헌 신청
Abdolmohammadi, M. J., Read, W. J., and Asare, K. (2010), Corporate governance factors associated with financial fraud, Accounting Journal Articles, 2(2), 82, Available from: http://digitalcommons.bryant.edu/acc_jou/82.
Bebchuk, L., Cohen, A., Ferrell, A. (2009), What matters in corporate governance?, Review of Financial Studies 22(2), 783-827.
Beneish, M. D. (1999), The detection of earnings manipulation, Financial Analysts Journal, 55(5), 24-36
Beneish, M. D., Nichols, C., and Lee, C. M. C. (2011), To catch a thief: Can forensic accounting help predict stock returns?, Electronic copy, Available from: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=1903593.
Bertelli, A. M. (2006), Motivation crowding and the federal civil servant: Evidence from the U.S. Internal Revenue Service, International Public Management Journal, 9(1), 3-23.
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