11 research outputs found
The Occurrence of Lactobacilli and Other Acidogenic Organisms in the Salivas of Selected Caries-Free Children
Peer Reviewedhttp://deepblue.lib.umich.edu/bitstream/2027.42/67788/2/10.1177_00220345390180060401.pd
Effect of board composition and ownership characteristics on fraud: evidence from Malaysian listed companies
Since the Asian financial crisis in 1997, there has been renewed interest in corporate governance policies and practices. This study focuses on corporate governance practices in Malaysia, where the increasing incidence of fraud suggests a lack of adequate corporate governance systems in Malaysian listed companies. Using an unbalanced data set comprising 200 companies representing a total of 579 firm-year observations, this study examines the effects of internal corporate governance mechanisms on the occurrence of fraud. Specifically, it looks at the effects of board characteristics, ownership structure and quality of audit on the occurrence of fraud in Malaysian listed companies from 2007 to 2009. The findings indicate that the number of board meetings was positively associated with the occurrence of fraud, but both state and foreign ownership revealed a negative correlation, whereas factors including the number of independent directors, board size, CEO duality and the quality of audit had no observable effects.Yuan George Shan, Chris Graves and Hussen Hassan Al