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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Bibliographic Details
Main Author: Ibrahim El-Sayed Ebaid
Format: Article
Language:English
Published: SpringerOpen 2023-10-01
Series:Future Business Journal
Subjects:
Online Access:https://doi.org/10.1186/s43093-023-00218-z
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