On average, fraud companies in this sample had larger boards, a higher percentage of inside directors on the board, and a higher percentage of gray directors. No-fraud matching companies had a higher percentage of outside directors that were independent.The pairwise differences in audit committees show that no-fraud companies, on average, had a significantly higher percentage of outside directors and a higher percentage of independent outside directors. The fraud companies, however,had a higher percentage of gray directors on the audit committee.No-fraud companies in the sample also had a significantly higher percentage of outside directors on both the compensation committee and the nominating committee.平均来说，诈骗公司在这样有较大的板，较高比率的内部董事组成董事会，将较高比率的灰色董事。无欺诈匹配公司进行了高百分比的外部董事被independent.the成对分歧，在审计委员会表明，没有一个诈骗公司，平均来说，有一个显着较高比率的外部董事和较高比率的外部独立董事。该诈骗公司，不过，有较高比率的灰色董事对审计committee.no诈骗公司，在样品也进行了显着较高比率的外部董事，对双方赔偿委员会和提名委员会。诈骗公司进行了董事，这两个委员会。