The Impact of the Human and Social Capital of the Board on Corporate Fraud Probability

Student: Vikulova Nadezhda

Educational Programme: Economics (Bachelor)

Year of Graduation: 2024

This paper analyzes the impact of the components of human and social capital of the Board of Directors on corporate fraud probability. In a sample of 34 Russian companies observed between 2014 and 2021, it was shown that the presence of experience in public service among members of the board of directors increases the likelihood of fraud occurrence in the company. The presence of financial expertise, work experience as CEO and board tenure in the considered sample did not have a significant impact on the likelihood of fraud.

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