The Relationship Between CFO Qualifications and Internal Control Weakness
References
- Ashbaugh-Skaife, H., Collins, D.W. & Kinney, W.R. (2007). The Discovery and Reporting of Internal Control Deficiencies Prior to SOX-mandated Audits. Journal of Accounting & Economics, 44(1/2), 166-192.
- Cahan, S.F. & Zhang W. (2006). After Enron: Auditor Conservatism and Ex-Andersen Clients. The Accounting Review, 81(1), 49-82.
- Caglio, A., Dossi, A. & Van der Stede, W.A. (2018). CFO Role and CFO Compensation: An Empirical Analysis of Their Implications. Journal of Accounting and Public Policy, 37(4), 265-281.
- Chang, S., Chen, S. Cheng, Y. & Huang, S. (2009). Corporate Governance Factors and Internal Control of Listed Companies. Taiwan Stock Exchange Corporation (twse), 569, 21-51.
- Collins, D., Masli, A.D.I., Reitenga, A.L. & Sanchez, J.M. (2009). Earnings Restatements, the Sarbanes-Oxley Act, and the Disciplining of Chief Financial Officers. Journal of Accounting, Auditing & Finance, 24(1), 1-34.
- Committee of Sponsoring Organizations of the Treadway Commission (COSO), (2004). Enterprise Risk Management Integrated Framework. September. New York: American Institute of Certified Public Accountants.
- Committee of Sponsoring Organizations of the Treadway Commission (COSO), (2013). Enterprise Risk Management Integrated FrameCore, Guaywork. September. New York: American Institute of Certified Public Accountants.
- Core, J.E., Guay, W.R. & Rusticus, T.O. (2006). Does Weak Governance Cause Weak Stock Returns? An Examination of Firm Operating Performance and Investors’ Expectations. The Journal of Finance, 61(2), 655-686.
- Dhaliwal, D.S., Lee, K.J. & Fargher, N.L. (1991). The Association Between Unexpected Earnings And Abnormal Security Returns In The Presence Of Financial Leverage. Contemporary Accounting Research, 8(1), 20-41.
- Doyle, J., Ge, W. & McVay, S. (2007). Determinants of Weaknesses in Internal Control Overfinancial Reporting. Journal of Accounting and Economics, 44(1-2), 193-223.
- Ge, W. & McVay, S. (2005). The Disclosure of Material Weaknesses in Internal Control After the Sarbanes-Oxley Act. Accounting Horizons, 19(3), 137-158.
- Gilson, S.C. & Vetsuypens, M.R. (1993). CEO Compensation in Financially Distressed Firms: An Empirical Analysis. Journal of Finance, 48(2), 425-458.
- Gray, C. L. (2000) What Does it Take to Become a CFO? Journal of Accountancy, 190(6), 3.
- Hoitash, U., Hoitash, R. & Bedard, J.C. (2009). Corporate Governance and Internal Control Over Financial Reporting: A Comparison of Regulatory Regimes. The Accounting Review, 84(3), 839-867.
- Huang, C.W. (2009). The Relationship between the Effectiveness of Internal Control and Firm Performance as Well as the Reliability of Financial Reporting. National Digital Library of Theses and Dissertations in Taiwan.
- Krishnan, J. (2005). Audit Committee Quality and Internal Control: An Empirical Analysis. The Accounting Review, 80 (2), 649-675.
- Lai, S., Li, H., Lin, H. & Wu, F. (2017). The Influence of Internal Control Weaknesses on Firm Performance. Journal of Accounting and Finance, 17(6), 82-95.
- Li, C., Sun, L. & Ettredge, M. (2010). Financial Executive Qualifications, Financial Executive Turnover, and Adverse SOX 404 Opinions. Journal of Accounting and Economics, 50(1), 93-110.
- Lin, S., Pizzini, M., Vargus, M. & Indranil, B.R. (2011). The Role of the Internal Audit Function in the Disclosure of Material Weaknesses. The Accounting Review, 86(1), 287–323.
- Lindquist, T.M. & Rausch, A. (2015). So You Want to Be a CFO? A CPA’s Guide to the Experience, Skills and Education of Fortune 500 CFOs. The CPA Journal, (December) 10(2), 38-45.
- Lin, H. (2011). Internal Control Weaknesses on Firm Performance. National Digital Library of Theses and Dissertations in Taiwan.
- Locatelli, M. (2002). Good Internal Control and Auditor Independence. The CPA Journal, (October), 72(10), 12-15.
- Lu, Y. & Cao, Y. (2018). The Individual Characteristics of Board Members and Internal Control Weakness: Evidence from China. Pacific-Basin Finance Journal, 51(3), 75-94.
- Oradi, J., Asiaei, K. & Rezaee, Z. (2020). CEO Finaicial Background and Internal Control Weaknesses. Corporate Governance, 29(2), 119-140.
- PricewaterhouseCoopers, (2004). Sarbanes-Oxley Act: Section 404 practical guidance for management.
- Zhang, Y., Zhou, J. & Zhou, N. (2007). Audit Committee Quality, Auditor Independence, and Internal Control Weaknesses. Journal of Accounting & Public Policy, 26(3), 300-327.
DOI: https://doi.org/10.2478/fiqf-2022-0010 | Journal eISSN: 2719-3454
Language: English
Page range: 21 - 29
Submitted on: Mar 1, 2022
Accepted on: May 13, 2022
Published on: Jul 11, 2022
Published by: University of Information Technology and Management in Rzeszow
In partnership with: Paradigm Publishing Services
Publication frequency: 4 issues per year
Keywords:
Related subjects:
© 2022 Yaying C. Yeh, Chiulien C. Venezia, Tzu-Ya Yang, published by University of Information Technology and Management in Rzeszow
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.