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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)
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