routine and opportunistic managers, and in samples of CEOs with prior CFO experience. We provide evidence that SOX affected … executives differently and provide support for the scrutiny hypothesis. CFO-based portfolios remain the most profitable post … acumen of CFOs does not appear to be supported. CEO purchase trade returns appear to be lower than CFO returns because CEOs …

While the popular press has documented Chief Financial Officer (CFO) role expansion into traditional operations … functions, recent research suggests that time spent on non-core CFO activities harms financial reporting quality. We examine the … role of CFO and Chief Operations Officer (COO); henceforth, “CFO/COO duality”. Empirically, CFO/COO duality occurs with …

. Thus, we find the CFO responds to equity incentives differently from the average of the top five executives and that CFOs …This study examines whether the equity incentives of the CFO are associated with earnings management. Prior research … investigates delta and vega for the average of the top five executives on the firm’s financial misreporting. The top 5 executives …