{"id":"https://openalex.org/W2317893243","doi":"https://doi.org/10.1080/1540496x.2016.1141647","title":"Effects of Director and Officer Liability Insurance Coverage on Information Disclosure Quality and Corporate Fraud","display_name":"Effects of Director and Officer Liability Insurance Coverage on Information Disclosure Quality and Corporate Fraud","publication_year":2016,"publication_date":"2016-03-17","ids":{"openalex":"https://openalex.org/W2317893243","doi":"https://doi.org/10.1080/1540496x.2016.1141647","mag":"2317893243"},"language":"en","primary_location":{"id":"doi:10.1080/1540496x.2016.1141647","doi":"https://doi.org/10.1080/1540496x.2016.1141647","is_oa":false,"landing_page_url":"https://doi.org/10.1080/1540496x.2016.1141647","pdf_url":null,"source":{"id":"https://openalex.org/S166264140","display_name":"Emerging Markets Finance and Trade","issn_l":"1061-2009","issn":["1061-2009","1540-496X","1558-0938"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","cwts-core","fnege-4","jufo-1","norway-1","poland-40","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547","https://openalex.org/P4310320449"],"host_organization_lineage_names":["Taylor & Francis","Informa"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Emerging Markets Finance and Trade","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5012255029","display_name":"Cheng-Hwai Liou","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I131948415","display_name":"National Taichung University of Science and Technology","ror":"https://ror.org/05bgcav40","country_code":"TW","type":"education","lineage":["https://openalex.org/I131948415"]}],"countries":["TW"],"is_corresponding":false,"raw_author_name":"Cheng-Hwai Liou","raw_affiliation_strings":["Department of Accounting Information, National Taichung University of Science and Technology, Taichung, Taiwan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting Information, National Taichung University of Science and Technology, Taichung, Taiwan","institution_ids":["https://openalex.org/I131948415"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5024064245","display_name":"Jo-Lan Liu","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I131948415","display_name":"National Taichung University of Science and Technology","ror":"https://ror.org/05bgcav40","country_code":"TW","type":"education","lineage":["https://openalex.org/I131948415"]}],"countries":["TW"],"is_corresponding":false,"raw_author_name":"Jo-Lan Liu","raw_affiliation_strings":["Department of Accounting Information, National Taichung University of Science and Technology, Taichung, Taiwan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting Information, National Taichung University of Science and Technology, Taichung, Taiwan","institution_ids":["https://openalex.org/I131948415"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5068100531","display_name":"Pu-Ming Jian","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Pu-Ming Jian","raw_affiliation_strings":["Department of Auditing & Taxation, BDO Taiwan Union & Co., Taipei, Taiwan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Auditing & Taxation, BDO Taiwan Union & Co., Taipei, Taiwan","institution_ids":[]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5065033905","display_name":"Ching-Chieh Tsai","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I131948415","display_name":"National Taichung University of Science and Technology","ror":"https://ror.org/05bgcav40","country_code":"TW","type":"education","lineage":["https://openalex.org/I131948415"]}],"countries":["TW"],"is_corresponding":true,"raw_author_name":"Ching-Chieh Tsai","raw_affiliation_strings":["Department of Accounting Information, National Taichung University of Science and Technology, Taichung, Taiwan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting Information, National Taichung University of Science and Technology, Taichung, Taiwan","institution_ids":["https://openalex.org/I131948415"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5065033905"],"corresponding_institution_ids":["https://openalex.org/I131948415"],"apc_list":null,"apc_paid":null,"fwci":2.2749,"has_fulltext":false,"cited_by_count":14,"citation_normalized_percentile":{"value":0.90108577,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":"53","issue":"4","first_page":"806","last_page":"818"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.63919997215271,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.63919997215271,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.3041999936103821,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.029200000688433647,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/information-disclosure-quality","display_name":"disclosure quality","score":0.8529999852180481},{"id":"https://openalex.org/keywords/corporate-fraud","display_name":"corporate fraud","score":0.9990000128746033},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.7229999899864197},{"id":"https://openalex.org/keywords/monitoring-effect","display_name":"monitoring effect","score":0.7070000171661377},{"id":"https://openalex.org/keywords/insurance-coverage","display_name":"insurance coverage","score":0.5709999799728394},{"id":"https://openalex.org/keywords/listed-companies","display_name":"listed companies","score":0.5419999957084656},{"id":"https://openalex.org/keywords/taiwan","display_name":"Taiwan","score":0.9350000023841858}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7357200384140015},{"id":"https://openalex.org/C2777189325","wikidata":"https://www.wikidata.org/wiki/Q61022630","display_name":"Officer","level":2,"score":0.5967526435852051},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.5295910239219666},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5079575181007385},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.4658435583114624},{"id":"https://openalex.org/C2778976927","wikidata":"https://www.wikidata.org/wiki/Q838081","display_name":"Insurance fraud","level":2,"score":0.4641123414039612},{"id":"https://openalex.org/C2778813691","wikidata":"https://www.wikidata.org/wiki/Q1369832","display_name":"Purchasing","level":2,"score":0.4204011559486389},{"id":"https://openalex.org/C166052673","wikidata":"https://www.wikidata.org/wiki/Q83021","display_name":"Empirical evidence","level":2,"score":0.41954392194747925},{"id":"https://openalex.org/C120936955","wikidata":"https://www.wikidata.org/wiki/Q2155640","display_name":"Empirical research","level":2,"score":0.4189671277999878},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.15274977684020996},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1080/1540496x.2016.1141647","doi":"https://doi.org/10.1080/1540496x.2016.1141647","is_oa":false,"landing_page_url":"https://doi.org/10.1080/1540496x.2016.1141647","pdf_url":null,"source":{"id":"https://openalex.org/S166264140","display_name":"Emerging Markets Finance and Trade","issn_l":"1061-2009","issn":["1061-2009","1540-496X","1558-0938"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","cwts-core","fnege-4","jufo-1","norway-1","poland-40","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547","https://openalex.org/P4310320449"],"host_organization_lineage_names":["Taylor & Francis","Informa"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Emerging Markets Finance and Trade","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:mes:emfitr:v:53:y:2017:i:4:p:806-818","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/10.1080/1540496X.2016.1141647","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":null,"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","score":0.666700005531311,"id":"https://metadata.un.org/sdg/16"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":52,"referenced_works":["https://openalex.org/W268053407","https://openalex.org/W1965279254","https://openalex.org/W1967642865","https://openalex.org/W1969421476","https://openalex.org/W1977497171","https://openalex.org/W1993088239","https://openalex.org/W2000461448","https://openalex.org/W2001290875","https://openalex.org/W2002436148","https://openalex.org/W2006306238","https://openalex.org/W2019940658","https://openalex.org/W2023501158","https://openalex.org/W2037999209","https://openalex.org/W2045318698","https://openalex.org/W2048366037","https://openalex.org/W2052187555","https://openalex.org/W2057190074","https://openalex.org/W2058139660","https://openalex.org/W2086206311","https://openalex.org/W2090577828","https://openalex.org/W2090602304","https://openalex.org/W2092061256","https://openalex.org/W2096960067","https://openalex.org/W2128182349","https://openalex.org/W2139122730","https://openalex.org/W2141815851","https://openalex.org/W2144329614","https://openalex.org/W2146698752","https://openalex.org/W2148064970","https://openalex.org/W2154187091","https://openalex.org/W2157357542","https://openalex.org/W2161191006","https://openalex.org/W2161878611","https://openalex.org/W2163086831","https://openalex.org/W2174252885","https://openalex.org/W2184946697","https://openalex.org/W2268712472","https://openalex.org/W3021889044","https://openalex.org/W3122467057","https://openalex.org/W3122654056","https://openalex.org/W3122979540","https://openalex.org/W3124020978","https://openalex.org/W3124319942","https://openalex.org/W3124462313","https://openalex.org/W3125126843","https://openalex.org/W3125268436","https://openalex.org/W3125645407","https://openalex.org/W4230738502","https://openalex.org/W4239486747","https://openalex.org/W4239928514","https://openalex.org/W4248711901","https://openalex.org/W4252115176"],"related_works":["https://openalex.org/W7117585032","https://openalex.org/W2598660001","https://openalex.org/W2556055796","https://openalex.org/W2346078286","https://openalex.org/W592054351","https://openalex.org/W3123211920","https://openalex.org/W2104060690","https://openalex.org/W2305346113","https://openalex.org/W2065547029","https://openalex.org/W3125524456"],"abstract_inverted_index":{"We":[0],"empirically":[1],"test":[2],"the":[3,15,22,45,55,61],"monitoring":[4,62],"role":[5],"of":[6,28,47,64],"director":[7],"and":[8,21,26],"officer":[9],"(D&O)":[10],"insurance":[11,19,66],"coverage":[12,20,67],"by":[13,50],"investigating":[14],"association":[16],"between":[17],"D&O":[18,52,65],"information":[23,48],"disclosure":[24,49],"quality":[25,46],"incidence":[27],"corporate":[29,69],"fraud":[30],"for":[31],"firms":[32],"listed":[33],"in":[34],"Taiwan.":[35],"The":[36],"empirical":[37,56],"evidence":[38],"reveals":[39],"that":[40],"a":[41],"firm":[42],"may":[43],"raise":[44],"purchasing":[51],"insurance.":[53],"However,":[54],"results":[57],"do":[58],"not":[59],"support":[60],"effect":[63],"on":[68],"fraud.":[70]},"counts_by_year":[{"year":2025,"cited_by_count":3},{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":3},{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":1},{"year":2019,"cited_by_count":1},{"year":2017,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2016-06-24T00:00:00"}
