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Restatement likelihood and accounting conservatism : evidence from CFO style

Kim, Jeong-bon; Lopatta, Kerstin; Canitz, Felix - In: SSRN eLibrary (2018)

Recent accounting research examines the impact of the individual style of corporate decision-makers on corporate … accounting policies. Based on this line of research, we explore how a chief financial officer's (CFO) preference for accounting … conservatism affects accounting quality. We provide evidence that CFOs significantly influence accounting conservatism at firm …

Persistent link: https://www.econbiz.de/10012822389

An examination of the perceptions of auditors and chief financial officers of the proposed statement of financial accounting concepts definition of materiality

Du, Ning; McEnroe, John E.; Mindak, Mary - In: Beyond perceptions, crafting meaning, (pp. 25-47). 2019

Persistent link: https://www.econbiz.de/10012203249

CFO narcissism and financial reporting quality

Ham, Charles; Lang, Mark H.; Seybert, Nicholas; Wang, … - In: Journal of accounting research 55 (2017) 5, pp. 1089-1135

Persistent link: https://www.econbiz.de/10011790756

Do CFO outside directorships benefit or harm home firm financial reporting quality?

Cunningham, Lauren M.; Myers, Linda A.; Short, Justin C. - In: Accounting horizons : a quarterly publication of the … 38 (2024) 2, pp. 101-118

Persistent link: https://www.econbiz.de/10014576969

Do Critical Audit Matters Influence CFO’s Subsequent Financial Reporting Decisions? The Role of Accountability

Carrillo, Hilda E.; Gaynor, Lisa Milici; Kelton, Andrea - 2022

Using actual financial reporting executives (CFOs) as participants, we examine the effects of a CAM disclosure in a prior year on financial reporting decisions in a subsequent year. Standard setters believe that disclosing critical audit matters (CAMs) may influence management’s financial...

Persistent link: https://www.econbiz.de/10014244790