5Agrawal, A. & S. Chadha( 2005 ) ," Corporate governance and accounting scandals", Journal of Law and Economics 48 ( 2 ) : 371 -406.
6Beasley,M. (1996), "An empirical analysis of the relation between the board of director composition and financial statement fraud", The Accounting Review 71 (4) :443 - 465.
7Chen, G. M. et al. ( 2006 ), " Ownership structure, corporate governance, and fraud: Evidence from China", Journal of Corporate Finance 12:424-448.
8Fama E. (1980),"Agency problems and the theory of the firm", Journal of Political Economy, 88 (2) : 288 - 307.
9Jensen,M. C. & W. Meckling( 1976), "Theory of the firm: managerial behavior, agency costs and ownership structure", Journal of Financial Economics 3(4) :305 -360.
10Rezaee,Z. ( 2005 ) , "Causes, consequences, and deterence of financial statement fraud", Critical Perspectives on Accounting 16 : 277 - 298.
