Lee, Chuo-Hsuan; Lusk, Edward J.; Halperin, Michael - In: International Journal of Behavioural Accounting and Finance 1 (2010) 4, pp. 312-334
CFO turnover has been accelerating since the enactment of Sarbanes-Oxley: 2002. CFO resignations provide signals to the … conservative assessment of the business risk of the firm leading to increased audit fees. We find that CFO resignations occur more …