Can independent directors identify the company’s risk of financial fraud: Evidence from predicting financial fraud based on machine learning

Can independent directors identify the company’s risk of financial fraud: Evidence from predicting financial fraud based on machine learning

ABSTRACTCombining the company’s risk of financial fraud predicted by the machine learning method and unique Chinese data of board voting, this study investigates whether independent directors can identify the company’s risk of financial fraud. We find that independent directors are more likely to ex...

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Bibliographic Details
Main Authors: Yunjing Liu, Bin Wu, Min Zhang
Format: Article
Language:English
Published: Taylor & Francis Group 2023-07-01
Series:China Journal of Accounting Studies
Subjects:
Financial fraud
independent director
board voting
machine learning
Online Access:https://www.tandfonline.com/doi/10.1080/21697213.2023.2239670

Internet

https://www.tandfonline.com/doi/10.1080/21697213.2023.2239670

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