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Board structure and the likelihood of financial statement fraud. Does audit fee matter? Evidence from manufacturing firms in the East Africa community

This study examines the moderating effect of audit fee on the relationship between board structure and the likelihood of financial statements fraud (LFSF). The study uses the logistic regression and a sample of 15 manufacturing firms listed within the East African Community partner states from 2007...

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Principais autores: Lucas Ekiru Kaituko, Peter Nderitu Githaiga, Stephen Kimutai Chelogoi
Format: Artigo
Sprog:Inglês
Udgivet: Taylor & Francis Group 2023-12-01
Serier:Cogent Business & Management
Fag:
Likelihood of financial statement fraud
board structure
audit fee
East Africa community
Online adgang:https://www.tandfonline.com/doi/10.1080/23311975.2023.2218175
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