The Relationship between CEO Career Concern, and Financial Statement Fraud
- Title
- The Relationship between CEO Career Concern, and Financial Statement Fraud
- Other Titles
- 경영자의 진로 고민 및 재무제표에 있는 분식 회계 관계를 분석
- Author
- Phillippa Munnings
- Alternative Author(s)
- 필리파자네
- Advisor(s)
- 송창준
- Issue Date
- 2022. 8
- Publisher
- 한양대학교
- Degree
- Master
- Abstract
- This research analyses and provides evidence that there is a relationship between CEO Career Concern and fraud likelihood. We hypothesize that CEOs with low career concern are more likely to commit fraud than their counterparts during consistent periods of financial distress. We define Career Concern using CEO tenure. Longer tenured CEOs (those who have been employed within the company for a long time) demonstrate low Career Concern. We analyze a sample of SEC persecuted fraud firms and a matched sample of non-fraud firms using logistic regression to determine that CEOs with low Career Concern are more likely to commit fraud. Meanwhile, audit quality does not mitigate this relationship.
- URI
- http://hanyang.dcollection.net/common/orgView/200000629311https://repository.hanyang.ac.kr/handle/20.500.11754/174280
- Appears in Collections:
- GRADUATE SCHOOL[S](대학원) > ACCOUNTING(회계학과) > Theses (Master)
- Files in This Item:
There are no files associated with this item.
- Export
- RIS (EndNote)
- XLS (Excel)
- XML