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Purpose   –   This study analyzes the influence of the corporate governance structure   in terms ofmitigating the   likelihood   of   f  raudulent   f  inancial   r  eporting (FFR)   byfirms in Brazil.Design/methodology/approach   –For this, we analyze the data of 314 publicly traded companies to estimate the   likelihood of   bankruptcy and the possibility of earnings   man  ipulation,for subsequent identification of FFR.Findings   –   Our results show that in 5.5% of cases there is an indication   thatFFR is likely  , bankruptcy is   predictedin 16.9% of cases  ,   and the likelihood of earnings manipulation is identified in 17.7%. The corporate governance structure of the firms influences FFR mitigation, either directly or indirectly by reducing the chances of bankruptcy or earnings manipulation. We note that   b  oard-related governance practices are more effective against   predicted   bankruptcy, and   a  udit-related practices are more related to reducing earnings manipulation.Originality/value   –   The main contributions of this study   lie   in it identifying   the probabilities of reporting fraud, bankruptcy  ,   and earnings manipulation for companies in Brazil, as well as   it   verifying   that corporate governance has been effective in mitigating these problems, either directly or indirectly. Thus, this information is useful   forinvestors and regulators in this market.

The Influence of Corporate Governance on the Mitigation of Fraudulent Financial Reporting