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 …

We examine whether chief financial officers (CFOs) with accounting backgrounds (accountant CFOs) are associated with …

We present evidence that, while individuals with accounting expertise bring key skills to financial reporting … responsibilities of the CFO position, they tend to lack educational and career experiences relevant to non-accounting responsibilities … (e.g., operations and strategy). Assuming boards' perceptions of CFO accounting expertise are correct on average, we …

Although management accounting innovations such as Activity-Based Costing, the Balanced Scorecard and benchmarking have … management accounting systems (MAS) and others do not, is still underdeveloped. This paper contributes to the literature by …