Maulidi, Ach and Nanang, Shonhadji and Fachruzzaman, Fachruzzaman and Rida, Perwita Sari and Dian, Anita Nuswantara and Rindang, Widuri ARE FEMALE CFOS MORE ETHICAL TO THE OCCURRENCES OF FIFINANCIAL REPORTING FRAUD? THEORETICAL AND EMPIRICAL EVIDENCE FROM CROSS-LISTED FIFIRMS IN THE US. Journal of Financial Crime. ISSN 1359-0790
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Text (Journal of Financial Crime)
1. Are female CFOs ... - Fachruzzaman Hanafi.pdf - Published Version Available under License Creative Commons GNU GPL (Software). Download (289kB) | Preview |
Abstract
Purpose – The purpose of this study is to examine whether female chief financial officers (CFOs) are associated with the occurrences of financial reporting fraud. This study offers new theoretical and empirical evidence on whether firms with more female CFOs are more (less) likely to engage in financial reporting fraud. Design/methodology/approach – This study is based on a sample of US-listed firms from 2011 to 2021. The authors speculate that female CFOs play a weaker role in the occurrences of financial reporting fraud. So, firms with a proportional number of female CFOs should be less likely to commit financial reporting fraud. Findings – The data provide support for the predictions of this study. This study suggests a negative and significant association between the dummy variables for female CFOs and the occurrences of financial reporting fraud. The authors find that this association is contingent on governance mechanisms [e.g. ownership structure, politically connected CEOs and firms’ conditions that do (or do not) invest in a gender-diverse board]
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Faculty of Economy > Journal |
| Depositing User: | Dasty Reza Sahdani |
| Date Deposited: | 08 Jun 2023 09:51 |
| Last Modified: | 08 Jun 2023 09:51 |
| URI: | http://repository.unib.ac.id/id/eprint/12178 |
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