EFFECTIVENESS OF CORPORATE GOVERNANCE ON FRAUD PREVENTION : A STUDY FOCUSED ON COMMERCIAL BANKS IN SANA’A, YEMEN / SAKHER ALI MOHAMMED AL-HAJ.
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TextPublication details: Kuala Lumpur : Asia Pacific University, 2020Description: 111 pages : illustrations ; 30 cmSubject(s): Corporate governance -- Central -- Yemen (Republic) | Banks and banking, -- Central -- Yemen (Republic) | Bank fraudLOC classification: PG-24-0153Online resources: Available in APres - Requires login to view full text. Dissertation note: A project submitted in partial fulfillment of the requirements of Asia Pacific University of Technology and Innovation for the degree of B.A. (Hons) in Accounting and Finance with a specialism in Internal Audit (UC3F1906AF(IA)). Summary: The main objective of this research is to analyze the effectiveness of corporate governance on the fraud prevention among commercial banks in Sana’a, Yemen. The design and approach of this study is chosen as a quantitative research which incorporates primary data. The primary data of this research will be questionnaires send to employees of the commercial banks in Sana’a Yemen. The results of this study indicate that effectiveness of audit committee, tone at the top, Independence of board of directors, ethical guidance & policies and lastly the corporate culture has a direct effect on fraud prevention. Future researchers may also include other areas of corporate governance in which they can include other variables such as Board meeting and board size should be included in relating to how it affects fraud prevention.
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Reference
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APU Library Reference Collection | Undergraduate Theses | PG-24-0153 (Browse shelf (Opens below)) | 1 | Not for loan (Restricted access) | Available in APres | 00018596 |
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A project submitted in partial fulfillment of the requirements of Asia Pacific University of Technology and Innovation for the degree of B.A. (Hons) in Accounting and Finance with a specialism in Internal Audit (UC3F1906AF(IA)).
The main objective of this research is to analyze the effectiveness of corporate governance on the fraud prevention among commercial banks in Sana’a, Yemen. The design and approach of this study is chosen as a quantitative research which incorporates primary data. The primary data of this research will be questionnaires send to employees of the commercial banks in Sana’a Yemen. The results of this study indicate that effectiveness of audit committee, tone at the top, Independence of board of directors, ethical guidance & policies and lastly the corporate culture has a direct effect on fraud prevention. Future researchers may also include other areas of corporate governance in which they can include other variables such as Board meeting and board size should be included in relating to how it affects fraud prevention.
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