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- Publisher
- Wiley
- Copyright
- Accounting and Finance © 2019 AFAANZ
- ISSN
- 0810-5391
- eISSN
- 1467-629X
- DOI
- 10.1111/acfi.12286
- Publisher site
- See Article on Publisher Site
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.
Journal
Accounting & Finance – Wiley
Published: Dec 1, 2019
Keywords: ; ; ;