Tác động của đặc điểm hội đồng quản trị đến gian lận báo cáo tài chính: Bối cảnh thị trường Việt Nam
Từ khóa:
Hội đồng quản trị, quản trị công ty, gian lận báo cáo tài chínhTóm tắt
Nghiên cứu được thực hiện nhằm đánh giá tác động của đặc điểm của hội đồng quản trị đến khả năng gian lận báo cáo tài chính tại các công ty niêm yết Việt Nam thông qua bộ dữ liệu của 342 công ty niêm yết tại hai sàn chứng khoán Thành Phố Hồ Chí Minh và sàn chứng khoán Hà Nội trong giai đoạn 2015 đến 2022. Nghiên cứu sử dụng hồi quy Binary Logistic với biến phụ thuộc đại diện gian lận báo chính được đo lường thông qua mô hình M -Score điều chỉnh của Beneish (1999) với kết quả thừa nhận các đặc điểm hội đồng quản trị như tỷ lệ thành viên độc lập, quy mô và chất lượng kiểm toán đã hạn chế khả năng gian lận báo cáo tài chính. Ngoài ra, nghiên cứu đã cung cấp nền tảng lý thuyết hữu ích nhằm giúp các công ty niêm yết có cơ sở nâng cao cơ chế giám sát hoạt động của nhà quản lý thông qua cơ chế quản trị công ty mạnh đại diện là đặc điểm hội đồng quản trị và chất lượng kiểm toán.
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