Keywords: US firms' fraud characteristics
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Are female CFOs more ethical to the occurrences of financial reporting fraud? Theoretical and empirical evidence from cross-listed firms in the US

Ach Maulidi, Nanang Shonhadji, Fachruzzaman, Rida Perwita Sari, Dian Anita Nuswantara, Rindang Widuri
Journal: Journal of Financial Crime
Journal of Financial Crime (2023) 30 (5): 1342–1366.
https://doi.org/10.1108/JFC-07-2022-0170
Published: 20 September 2022
...) to understand firms' propensity to commit financial reporting fraud. Additionally, this study is based on factual financial reporting fraud cases, considering the US firms' fraud characteristics. Ach Maulidi can be contacted at: ach.maulidi@binus.ac.id © 2022 Emerald Publishing Limited 2022 Emerald...
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