The effectiveness of corporate governance mechanisms on fraud prevention and detection Online publication date: Tue, 14-Nov-2023
by Dheya A. Zaid; Faozi A. Almaqtari; Eissa A. Al-Homaidi; Waleed M. Alahdal
International Journal of Business Excellence (IJBEX), Vol. 31, No. 3, 2023
Abstract: This study investigates the impact of corporate governance on fraud prevention and detection of some selected companies in India. Seven bankrupt companies against 20 healthy companies were selected for this study over a period of five years. Descriptive statistics, independent sample t-test, and logistic regression were used to analyse the data of the present study. The results of the study reveal that there is a significant difference between bankrupt companies and health companies. Bankrupt companies had low board and audit committee effectiveness as compared to healthy companies. It is suggested that companies should comply with clause 49 of the listing agreement. The findings of study have high implications for policymakers, shareholders, and academicians. This study tries to fill a serious gap in prior studies of corporate governance. A practical contribution of this study is its emphasis on the role of corporate governance practices in fraud detection and prevention.
Existing subscribers:
Go to Inderscience Online Journals to access the Full Text of this article.
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.Complimentary Subscribers, Editors or Members of the Editorial Board of the International Journal of Business Excellence (IJBEX):
Login with your Inderscience username and password:
Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.
If you still need assistance, please email subs@inderscience.com
Our Blog 
Follow us on Twitter 
Visit us on Facebook