| dc.description.abstract | Fraud in financial reporting is seen as an interesting subject which attracted accounting scholars to investigate. Indeed, by manipulating financial statements, certain companies have committed fraud to deceive stakeholders and cause severe damages. In Vietnam, there is very little research on the situation of fraud as well as the relationship between corporate governance and financial reporting fraud. This thesis studies the relationship mentioned above in Vietnamese enterprises listed on HOSE and HNX. During 2010 and 2019, we collected 48 fraudulent companies in financial statements and matched them with 48 companies that did not commit to such fraud. By applying two methods, (1) t-test and (2) logit regression, we found that (1) there are significant differences across fraud and non-fraud firms in the duality of CEO and Chairmen as well as in the managerial ownership. On the other hand, the outcome of (2) shows that the proportion of shares owned by outsider directors, the duality, managerial ownership and state ownership impact negatively on the occurrence of financial statement fraud. Other variables illustrate insignificant results. This study hope to contribute a great deal to support investors, policymakers and researchers on the related topics. | en_US |
