会议论文摘要：
This study examines whether certain corporate governance significantly reduces financial statement fraud. It uses a sample of 120 firm-year companies (60 fraud firms and 60 no-fraud firms) listed in the Korea Stock Exchange during the period of 2000-2005. In this paper, I focus on the relation between the internal and external corporate governances and the occurrence of financial statement fraud. The empirical results from logit regression show that the number of board as a part of the internal corporate governance is associated with fraud. Also I find evidence that the external corporate governance is associated with the occurrence of financial statement. The probability of fraud is lower in firms which have Big4 audited companies and changed auditors. My findings are consistent with the idea that Big 4 audited companies and changed auditor enhance the credibility of financial statements of a firm. There are few studies that examine the relation to corporate governance ......
