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The University of Southampton
Centre for Risk Research

Applying Digital Analysis to Corporate Governance and Financial Reporting Quality Risk During Global Financial Upheavals Event

Professor Fengyi Lin
13:00 - 14:00
10 January 2020
Building 100, Room 8013, Highfield campus, University of Southampton, SO17 1BJ

For more information regarding this event, please email Dr. Mario P. Brito at .

Event details


In implementing financial reforms, government authorities in Taiwan have set a primary goal to encourage firms to enhance corporate governance efficacy and to improve financial reporting quality. This study examines the impact of changes in the global financial environment on corporate governance effectiveness and financial reporting quality in Taiwan. The authors follow the model of the financial statement deviation (FSD) score, using the digit of holistic data to identify whether the distribution of the whole firm-year financial statement numbers deviates from Benford’s Law. The FSD score overcomes the insufficient explanatory power for detecting financial reporting quality in accrual models. The results show that the quality of corporate governance has improved significantly for sound firms, but has not improved – and may even have worsened – for poor firms. These findings suggest that legislative authorities and investors in Taiwan may wish to re-examine whether a suitable environment has been created to enhance financial reporting quality.

Speaker Biography:

Dr. Fengyi Lin is a professor in the department of business management, National Taipei University of Technology, Taiwan. She holds an MS degree in Accounting from University of Southern California, USA in 1990 and the PhD (Management Science) from National Chiao Tung University, Taiwan, in 2000. Her major research interests include earnings management, corporate social responsibility, corporate governance, f accounting information systems, and management control system. Her recent publications have appeared in Emerging Market Finance & Trade, Ecomonic Modelling, Sustainability¸ Knowledge-Based Systems, etc.


Speaker information

Professor Fengyi Lin,Department of Business Management,National Taipei University of Technology, Taiwan,

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