报告题目：How board factional faultline affects corporate financial fraud?
报告人： 薛姗 博士（中山大学）
时间：2023年 5月31日9:30
地点：管理学院A北201（第三会议室）
报告内容摘要：
In the corporate governance literature, it has been long debated on whether boards can effectively monitor executives’ behavior. Drawing on the factional faultlines research, this study proposes that the greater the magnitude of the faultline between inside and outside directors, the lower the likelihood of corporate financial fraud; this effect is weaker when outside directors sit on more other boards. An analysis of a sample of Chinese publicly-listed firms for 2003–2015 renders support to our predictions. Our results are robust for various model specifications and alternative measures of key variables. The implications of our findings to the corporate governance and faultline literatures are discussed.
【薛姗个人简介】
薛姗博士，中山大学管理学院博士。研究方向包括企业财务舞弊、公司治理、战略领导力等。目前以第一作者身份在《管理科学学报》《Asia Pacific Journal of Management》《Business Ethics: the Environment & Responsibility》等国内外期刊发表多篇论文，同时参加了多项国家或省级自然科学基金项目。曾获得中山大学优秀学生二等奖学金、中山大学岭南学院董事会二等奖学金等荣誉。
欢迎有兴趣的教师，全体博士生、硕士生参加。
学院高层次人才引进办公室
2023-5 -29
