Show simple item record

dc.contributor.advisorAkbar, Saeed
dc.contributor.authorShah, Syed Z.
dc.date.accessioned2022-07-07T12:05:29Z
dc.date.available2022-07-07T12:05:29Z
dc.date.issued2020
dc.identifier.urihttp://hdl.handle.net/10454/19052
dc.description.abstractI propose and test a dynamic model of corporate fraud pyramid using tax fraud, accounting and management compensation controversies (MCC). The pyramid facets represent the explanatory dimensions of corporate governance mechanisms, quality of audit and regulatory regimes, and executive compensation. I find that large-sized firms with bigger boards invariably indulge in tax fraud. Conversely, older firms, firms paying higher executive compensation, exhibiting greater audit committee expertise and greater board meeting frequency curtail tax fraud incidence. Increased board meeting frequency, firm age, senior executive compensation and firm size is associated with increase in accounting controversies. Conversely, increased gender diversity curtails accounting fraud. Increase in firm size, senior executive compensation and outsider director’s compensation is associated with increased MCC incidence. CEO duality, single biggest owner, regulatory quality, rising EPS and operating profit margin, linking CEO compensation with total shareholder return and audit committee management independence significantly curtail MCC incidence. Increased stock-based compensation is accompanied by an increase in MCC. Audit and nomination committees and board members may not be truly independent. Firms audited by Big4 auditors have the least chance of getting entangled in accounting controversies. However, firms paying higher audit fee have a greater tendency of indulging in accounting fraud. Firms exposed to better regulatory quality environment have a much greater chance of getting involved in tax fraud controversies. Various explanatory variables behaved differently before, during and after the financial crisis. Univariate analyses support the majority of results of multivariate analyses.en_US
dc.language.isoenen_US
dc.rights<a rel="license" href="http://creativecommons.org/licenses/by-nc-nd/3.0/"><img alt="Creative Commons License" style="border-width:0" src="http://i.creativecommons.org/l/by-nc-nd/3.0/88x31.png" /></a><br />The University of Bradford theses are licenced under a <a rel="license" href="http://creativecommons.org/licenses/by-nc-nd/3.0/">Creative Commons Licence</a>.eng
dc.subjectCorporate frauden_US
dc.subjectCorporate governanceen_US
dc.subjectManagerial factorsen_US
dc.subjectTax frauden_US
dc.subjectAudit qualityen_US
dc.titleThe Role of Corporate Governance Mechanisms, Executive Compensation and Regulatory Regimes in Global Incidence of Corporate Financial Frauden_US
dc.type.qualificationleveldoctoralen_US
dc.publisher.institutionUniversity of Bradfordeng
dc.publisher.departmentFaculty of Management, Law and Social Sciencesen_US
dc.typeThesiseng
dc.type.qualificationnamePhDen_US
dc.date.awarded2020
refterms.dateFOA2022-07-07T12:05:29Z


Item file(s)

Thumbnail
Name:
Shah SZ PhD Thesis Final Library ...
Size:
2.185Mb
Format:
PDF
Description:
PhD Thesis

This item appears in the following Collection(s)

Show simple item record