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Journal Articles

Do Locally Based Independent Directors Reduce Corporate Misconduct? Evidence from Chinese Listed Firms

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Claire Deng, Kiridaran Kanagaretnam, Zejiang Zhou
Journal: Journal of International Accounting Research
Journal of International Accounting Research (2020) 19 (3): 61–90.
https://doi.org/10.2308/JIAR-19-513
Published: 01 December 2020
... between geographic proximity and monitoring outcomes. In our analysis of A-share listed firms in China between 2007 and 2013, we find that local independent directors at both the provincial and the city-levels reduce the frequency and magnitude of the misconduct by listed firms. Furthermore...
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