Yeh, Yaying C.; Venezia, Chiulien C.; Yang, Tzu-Ya - In: Financial Internet Quarterly 18 (2022) 2, pp. 21-29
This study explores the relationship between CFO qualifications and a firm's internal control weakness (ICWs). We use …- ground and seniority with internal control weakness, indicating firms with higher quality CFOs experience a lower number of … ICWs. CFO education level, however, is not related with a firm's internal control weakness. The results imply that capable …