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August 17, 2025ADVANCES IN BUSINESS RESEARCH INTERNATIONAL JOURNAL

The Relationship between Board Diversity, Board Independence and Corporate Fraud

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Authors

NHNazhatul Afzan Abdul HalimUniversiti Teknologi MARANANorhayati AliasUniversiti Teknologi MARANHNoor Hasniza HaronUniversiti Teknologi MARA

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Overview

This observational analysis shows a significant link between board diversity and corporate fraud in Malaysian firms, suggesting diversity may reduce fraud risk.

Key Points

  • A significant relationship exists between gender diversity and corporate fraud, as increased women directors correlates with less fraud.
  • The analysis identified 84 firm-year observations from 42 companies to evaluate diversity and independence effects on fraud.
  • Binary logistic regression was employed to assess relationships among board diversity, board independence, and corporate fraud outcomes.
  • Findings indicate that independent directors and varied board experience help to decrease corporate fraud likelihood.

Cite This Study

Halim et al. (2024) studied this question.

synapsesocial.com/papers/68a370e20a429f7973333001https://doi.org/10.24191/abrij.v7i1.4138
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Also Consider

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  1. 1Determinants of Fraudulent Financial Reporting with Board Diversity as A Moderation Variable in Infrastructure Companies Listed on The Indonesia Stock Exchange2025
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  3. 3Beyond Expectations: Corporate Governance's Insufficiency in Fraud Prevention2024 · 1 citations
  4. 4Board Diversity and Its Impact on Corporate Social Responsibility: Evidence from Malaysian Listed Firms2025
  5. 5The Influence of Corporate Governance Mechanisms on Fraud Probability: Evidence from Russian Companies2024 · 3 citations