Fang, Xingtong; He, Kaigang; Meng, Yijun; Ye, Jianfang - In: Journal of Accounting Literature 44 (2022) 2/3, pp. 133-153
Purpose Social ties may either help chief executive officers (CEOs) supervise chief financial officers' (CFOs) behaviors effectively and improve financial reporting quality or lead to collusion and undermine financial reporting quality. Therefore, this paper examines the impact of social ties...