Empirical studies of chinese listed company's board characteristics and financial fraud
【摘要】：The paper selected the datas of enterprises in our capital market that has been punished during 2003 to 2008 for the study sample , and carried out empirical analysis between board characteristics and financial fraud . Research showed that : the more total remuneration of the top three Board of Directors, and the higher chairman's education , the smaller possibility of financial fraud will be. Relatively, the more meetings that year and Chairman serving on government officials , the greater possibility of financial fraud will be. To resolve the status , we must combine external governance environment to improve the internal management structure.