The Influence of Board Diversity: An Investigation of Management Fraud

dc.contributor.advisorWaldrup, Bobbyen_US
dc.contributor.authorMakoko, Sylvesteren_US
dc.contributor.cuauthorMakoko, Sylvesteren_US
dc.date.accessioned2020-07-29T21:43:33Z
dc.date.available2020-07-29T21:43:33Z
dc.date.issued2020-07-24en_US
dc.degree.committeeWalker, Sarahen_US
dc.degree.disciplineBusiness Administration (graduate program)en_US
dc.degree.grantorGraduate Schoolen_US
dc.degree.levelDBA (Doctorate in Business Administration)en_US
dc.degree.nameDoctorate in Business Administrationen_US
dc.description.abstractThis study investigates the relationship between the board of directors’ structure and the occurrence of management fraud. Specifically, I examine the relationship between the presence of female and ethnic minority board members of fortune 1500 companies and the existence of fraud perpetrated by managers. The Resource Dependence Theory (Pfeffer & Salancik, 1978) suggests that organizations exert control of their environments by co-opting the necessary resources for survival by choosing board members that bring different perspectives, experiences, values, social capital, and competences to the firm. This study explores the presence of female and ethnic minority board members to examine the Resource Dependence Theory. The logit regression method is used to investigate differences in the presence of women and ethnic minorities by matching one hundred and thirty-one companies that were prosecuted for fraud and a control group of one hundred and thirty-one companies that did not commit fraud. Results reveal significant structural differences between companies that committed fraud and those that did not commit fraud. Specifically, boards of directors of no-fraud firms are significantly more likely to have a higher percentage of both female and ethnic minority directors than fraud firms. Hence, diversity is correlated with fraud, such that more diverse boards were less likely to have a fraud allegation.en_US
dc.description.noteProQuest Traditional Publishing Optionen_US
dc.embargo.liftdate2024-06-18
dc.embargo.terms2024-06-18
dc.identifier.urihttp://hdl.handle.net/10504/127601
dc.language.isoen_USen_US
dc.publisherCreighton Universityen_US
dc.publisher.locationOmaha, Nebraskaen_US
dc.rightsCopyright is retained by the Author. A non-exclusive distribution right is granted to Creighton University and to ProQuest following the publishing model selected above.en_US
dc.titleThe Influence of Board Diversity: An Investigation of Management Frauden_US
dc.typeDissertation
Files
Original bundle
Now showing 1 - 1 of 1
No Thumbnail Available
Name:
The Influence of Board Diversity - An Investigation of Management Fraud.pdf
Size:
6.45 MB
Format:
Adobe Portable Document Format
Description:
Dissertation (PDF)
License bundle
Now showing 1 - 1 of 1
No Thumbnail Available
Name:
license.txt
Size:
1.61 KB
Format:
Item-specific license agreed upon to submission
Description: