The recent high-profile accounting scandals at Enron Corporation, WorldCom, and numerous other companies have led to much attention on reforms that can reduce accounting and other types of corporate fraud. A particularly important regulatory response was the passage of the Sarbanes–Oxley Act of 2002, widely regarded as the most extensive U.S. federal law related to corporate governance since the implementation of the federal securities laws in 1933 and 1934.
Despite extensive coverage in the popular press, however, board oversight in companies that commit corporate fraud has received limited attention among academics. Moreover, most of the attention has been focused on boards of directors at companies that commit financial statement fraud (specifically, on the role of the audit committee of the board). In contrast, our study focused on whether the composition of the board and of its oversight committees—audit, compensation, and nominating—are significantly related to corporate fraud.
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