Board characteristics and the likelihood of financial statements fraud: empirical evidence from an emerging market
Abstract This study examines the relationship between board characteristics and the likelihood of fraud in financial statements in the Saudi stock exchange as one of the emerging markets. Financial statements of 67 companies listed on the Saudi Stock Exchange have been collected over six years from...
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| Format: | Article |
| Language: | English |
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SpringerOpen
2023-10-01
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| Series: | Future Business Journal |
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| Online Access: | https://doi.org/10.1186/s43093-023-00218-z |